مكان الجامعة: بغداد

المستخلص: The emergence of techniques of management accounting strategy may make way for Management Accountants of that changes the focus of management and control of production processes to strategic issues, and review recent and ongoing and impartial international accounting standards, particularly Standard No. 38 - intangible assets, has revealed that some of these standards have not benefited greatly from the techniques of management accounting and private technology LCC, and for the reporting of intangible assets, consisting internally, but in order to achieve better reporting should focus on the integration between financial accounting and management accounting, and that the essence of this integration is that each of the financial accounting and management accounting for each development sector, and the direction of increased research on a particular perspective. The Financial Accounting has moved from the accounting historical cost for the purposes of calculating the profit and determine the financial position to fair value accounting for the purposes of evaluation and decision - making, through disclosures conducted by economic unit for the fair value of certain items of financial statements. Either management accounting has shifted from planning and control short - term to planning and control strategies. Therefore, this study comes to shed light on the importance of integration between the major fields of Accounting (financial and management), and the reflection that in a positive way at the financial reporting process and the quality of the information reported. This study has reached a set of conclusions of the most important : 1 - The activity in the light of the knowledge economy and the rapid developments in technology, accounting for factors put pressure on the economic units in the face of these changes so that the capacity of these units to stay in the business world but is directly related to the wisdom of the extent and speed of interaction with these changes.2 - Can not be that financial accounting is far from technologies adopted by the management accounting, so the application of certain technical before the economic unit must be in coordination with the financial accounting system, otherwise there will be negative repercussions affecting the objectivity of information provided.3 - The accounting treatment for intangible assets do not include at only a small percentage of the market value of the units that have the first concrete is based on knowledge. It was the most important recommendations that emerged from the study are summarized as follows : 1 - The capitalization of R & D expenditure always reflect the real value of economic unity, especially if we consider that IAS 38 is the entrance to the capitalization of these expenses, and that this measure does not conflict with the principles of accounting.2 - Calling the Iraqi professional organizations existing to issue a standard for intangible assets takes into account the privacy of the Iraqi environment, and at the same time does not conflict with the international standard 38.3 - Periodical review the consolidated accounting system applied to industrial companies in Iraq, so that the system keep pace with rapid developments.

الصفحات الاولى:

الابلاغ المالي عن المشتقات المالية للتحوط من مخاطر السوق على وفق المعايير المحاسبية الدولية : انموذج مقترح للمصارف العراقية The Financial Reporting for Financial Derivatives to Hedge Market Risk According to The International Accounting Standards : A Suggested Model for Iraqi Banks

اسم المؤلف: عباس فاضل عبد الامير العكيلي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: علي حسين علي الدوغجي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2014

مكان الجامعة: بغداد

الصفحات الاولى:

اثر نظرية الوكالة في التطبيقات المحاسبية والحوكمة في الشركات المملوكة للدولة : دراسة ميدانية في عينة من الشركات العراقية Impact of Agency Theory on Accounting Applications and Corporate Governance in State - owned Enterprises : Field Study in A Sample of Iraqi Enterprises

اسم المؤلف: عباس حميد يحيى التميمي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: ماهر موسى العبيدي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2008

مكان الجامعة: بغداد

الصفحات الاولى:

مرونة المعايير المحاسبية ودورها في الاستعمال المضلل للوحدات ذات الاغراض الخاصة

اسم المؤلف: عادل صبحي عبد القادر الباشا

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: علي حسين علي الدوغجي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2012

مكان الجامعة: بغداد

الصفحات الاولى:

تصميم نظام التكاليف الانتاج الحيواني : بحث تطبيقي في الحقل الحيواني كلية الزراعة - جامعة بغداد DESIGN A SYSTEM OF COSTS OF LIVESTOCK PRODUCTION In the field of animal - College of Agriculture - University of Baghdad

اسم المؤلف: طالب ستار عبد الله حسون

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: بهاء حسين محمد

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة - التكاليف

الدرجة: دبلوم عالي

اللغة: العربية

السنة: 2014

مكان الجامعة: بغداد

الصفحات الاولى:

دور مراقب الحسابات في الابلاغ عن احتمالات فشل الشركات المساهمة العراقية وانعكاسه على جودة الاداء المهني : انموذج مقترح The Role of Auditor in Reporting about probabilities of failing Iraqi Corporations and its reflection on professional performance Quality - A Suggestive Model

اسم المؤلف: ضمياء محمد جواد الشذر الامارة

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: بشرى نجم عبد الله المشهداني

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2014

مكان الجامعة: بغداد

الصفحات الاولى:

اطار مقترح للمحاسبة القضائية ودورها في اكتشاف عمليات الاحتيال المالي

اسم المؤلف: صلاح هادي محمد الخالدي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: نصيف جاسم الجبوري محمود خليل المعموري

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2012

مكان الجامعة: بغداد

الصفحات الاولى:

تطوير عرض القوائم المالية المعدة وفقا للنظام المحاسبي الموحد لمواءمتها مع متطلبات المعايير المحاسبية الدولية Develop the Presentation of Financial Statements prepared in accordance with the unified accounting system adapted to the requirements of the International Accounting Standards

اسم المؤلف: صفا مهدي راجي التميمي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: صفاء احمد محمد العاني

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

اللغة: العربية

السنة: 2013

مكان الجامعة: بغداد

الصفحات الاولى:

دور المدقق في تقدير مخاطر التدقيق في ظل استعمال تقنية المعلومات بالتطبيق على مصرف الائتمان العراقي The Role of Auditor in Assessing Audit Risks With the Use of Information Technology

اسم المؤلف: سهاد صبيح فرج

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: علي حسين علي الدوغجي

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

اللغة: العربية

السنة: 2011

مكان الجامعة: بغداد

المستخلص: The dissertation aims at studying and analyzing audit risks that influence the auditor’s responsibility when performing his auditory functions in an environment that relies on the information technology in performing the operating activities.The research has been based on a hypothesis which tells that the responsibility shouldered by the auditor requires that he defines the assessments of the audit risks in this environment.The researcher performs the applied part of the study in a private joint stock corporation. This part of the study is based on the analysis of the information technology risks and the assessment of the audit risks. This is done by means of an information survey gathering about the activities of the bank understudy. In addition to the procedures, instructions used by the bank to handle its transactions, an inquiry form prepared by the researcher about the applications of the information technology in the bank, and interviewing members of the staff of the information systems and internal control departments.The researcher arrives at a number of conclusions, the most important of which are : 1. From the perspective of the auditor, the controls of information technology systems are vital when they succeed in maintaining information integration with security of data they handle. The acquisition of reliable and proper information requires the availability of sundry varieties of controls that are performed to check theaccuracy and completeness of the transactions and their related authorization.2. There are a number of risks which are related to the reliance on the information technology. The most important among these risks are the risk of poor protection of hardware and software, the risk of weakening the ability of audit trail, the increase in the risk of structured errors vis - à - vis the risk of random errors, the risk of unauthorized access to main files and other records stored in an electronic format, and the increase in the risks of stealing the assets in the absence of suitable segregation and distribution of duties in an information technology environment.3. The absence of any clear - cut difference in the concept of the audit risks in manual and electronic processing alike.4. The fixity of the overall aim of auditing or its domain in the information technology environment. The purpose of auditing is still confined to obtaining a reasonable assertion of whether the financial statements are free from material misstatement so that the auditor will be able to state whether the preparation of these statements are consistent with the financial reporting being applied. The change in the creation, processing, and storage of data and financial information will surely influence adopted auditing procedures.The dissertation puts forward a number of recommendations, the most important of which are : 1. Assessing the information technology risks and the unauthorized access risks to the data and statements, the employment of more developed technologies in handling the bank activities and its control,in addition to assessing the risks of failure or breaking down of the information technology system.2. The auditor should exert more effort in the field of decreasing the auditing risks under the information technology system by means of using auditing methods that are consistent with the information technology of the economic entities.3. Developing an approach that is based on the analysis of the economic entity environment, defining the information technology risks, distributing it on internal control components, its analysis and assessment with the help of the model of information technology risks matrix, and the employment of auditing risks - related mathematical model to define the levels of auditing risks

الصفحات الاولى:

محاسبة البحث والاستكشاف في صناعة النفط والغاز تطبيق في شركة الاستكشافات النفطية - ش ع Search and Exploration Accounting In Oil & Gas Industry An Applied Study in oil Exploration Company

اسم المؤلف: سلامة ابراهيم علي

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: نجيب سليمان بطرس

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

اللغة: العربية

السنة: 2009

مكان الجامعة: بغداد

الصفحات الاولى:

معايير المحاسبة عن المعاملات بالعملة الاجنبية وترجمة القوائم المالية ومشاكل تطبيقها في العراق بالتطبيق على عينة من شركات القطاع العام Accounting standards about Transactions in Foreign Currency and Translate the Financial Statements ,and the problems of their Implementation in Iraq Through Application over a Sample of Governmental Units

اسم المؤلف: سعاد عدنان نعمان الشمري

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اسم المشرف: بشرى نجم عبد الله المشهداني

الموضوع العام: الادارة والاقتصاد

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

اللغة: العربية

السنة: 2010

مكان الجامعة: بغداد

المستخلص: The research is aimed at showing the concept of transactions in foreign currency and translate their financial statements and its significant, and analyzing the most prominent local and international and world standards that related to the transactions in foreign currency and translation of their financial statements. Also focusing on the reality of the foreign currency and translation of their financial statements in a sample from governmental units in order to translate the financial statements and integrate them in mentioned units. The research depended on two points , first is theoretical , the other is practical . The research has reached to a group of conclusions which are mentioned below : - 1. The most important problems that resulted from transactions in foreign currency and translation of their financial statements of the foreign units to know how to limit suitable price rate in order to fix those currencies and limit the entry that used in treating the differences in the price rate . also limiting functional currency for those units, besides of the differences of the accounting policies in the foreign units in comparison with the economic units ( mother ) , and various ways in translating the financial statements which are prepared in foreign currencies and the differences of the type of accounting treatment for the resulted differences .2. Non issuing the local accounting base about integrated financial statements from standards council and accounting rules and auditing in Iraq , specially under the updated environment circumstances , and the need of Iraq to raise up with investments sector specially the foreign investments .Accordingly the research has reached to a conclusion that there is a necessity of issuing local accounting base about preparing the integrated financial statements to be as guidelines for the specialists when trying translate financial statements of the foreign units and integrate them . in the same time it will secure the projection the trust on the accounting information and promote the liability of those information by the share holders and other interest owners in the economic units specially the governmental units which is the sample of the research

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