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اليات حوكمة الشركات ودورها في تعزيز واقع الابلاغ عن التنمية المستدامة في العراق == The Corporate Governance Mechanisms and their Role in Enhancing the Reality of Reporting on Sustainable Development in Iraq

Author name: حيدر صادق رحمن الصالحي

Supervisor name: انوار عباس هادي الهنداوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

الاطار المتكامل للابلاغ عن المعلومات المحاسبية في ظل تحقيق اهداف التنمية المستدامة : دراسة تطبيقية في بنك عودة - فرع النجف == Integrated reporting framework for accounting information in the term of achieving the sustainable development objectives Applied study in Bank Audi Al-Najaf Branch

Author name: حوراء نعمه صادق الشرع

Supervisor name: عقيل حمزة حبيب

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

دور الابعاد المحاسبية لحوكمة المصارف في تحقيق جودة الارباح بالتطبيق في عينة من المصارف التجارية العراقية == The Role Of Accounting Dimensions Of Banks Governance In Achieving Earnings Quality By a practice In A sample Of Iraqi's Commercial Banks

Author name: حيدر حميد جواد الاعرجي

Supervisor name: حسين هادي عنيزه

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

انموذج مقترح لتقييم الاداء المنظمي باعتماد النظرية الشرطية للمحاسبة الادارية == Suggestion Model for Performance Evaluation Organizational adoption of contingency theory of Management Accounting

Author name: محمد عليوي كنوع الجليحاوي

Supervisor name: مؤيد محمد علي الفضل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

تقييم جودة المعلومات المحاسبية من وجهة نظر مستخدميها == Evaluation of Accounting Information Quality from its Users` Point of view By Applying on a Sample of Iraqi Private Banks

Author name: رافد كاظم نصيف العبيدي

Supervisor name: طلال محمد علي الججاوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

تعزيز القدرة التنبؤية للمعلومات المحاسبية باستعمال متغيرات حوكمة الشركات انموذج مقترح للشركات الصناعية بالاستناد الى نماذج التنبؤ بالفشل المالي == Enhance The Predictive Ability of Accounting Information Using The Corporate Governance Variables Suggested Model for Industrial Companies on The Basis of Financial Failure Prediction Models

Author name: حسين زهير عبد الامير زيني

Supervisor name: بشرى عبد الوهاب الجواهري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

القياس والافصاح المحاسبي عن عقود الخيارات في التحوط من المخاطر المالية : دراسة تطبيقية في عينة من المصارف المدرجة في سوق العراق للاوراق المالية == Accounting Measurement and Disclosure of Option Contracts in the Financial Risk Hedge An Empirical Study in a sample of banks listed in the stock market

Author name: عباس فاضل علي الخزاعي

Supervisor name: ابراهيم عبد موسى السعبري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

تاثير القياس والافصاح للموارد غير المنظورة على العوائد المحاسبية للوحدات الاقتصادية العراقية

Author name: طارق حاتم راهي الربيعي

Supervisor name: ابراهيم عبد موسى السعبري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

دور تكاليف الجودة في تحقيق الميزة التنافسية بمنظور المحاسبة الادارية الاستراتيجية : دراسة تحليلية لعينة من المنظمات الصناعية العراقية == Quality Cost Role In Achieving The Competitive Advantage From The Strategic Management Accounting Perspective Analytic Study For A Sample of The Iraqi Industrial Organization

Author name: انعام محسن غدير

Supervisor name: مؤيد محمد علي فضل الفضل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

Abstract: اظهرت مراجعة الباحثة للادبيات ان هناك تحديات فكرية وتطبيقية عديدة بشان المضامين الاستراتيجية لمحاسبة تكاليف الجودة ودورها في تدعيم تنافسية المنظمات وتحقيق الميزة التنافسية. ومن هنا فان هذه الدراسة هي محاولة لاغناء الجدليات المعرفية حول الدور الاستراتيجي | Studying the writes of this subject that there are intellectual and applied challenges upon the strategic contains of quality cost accounting and its role in supporting the organization competition and achieving the competitive advantage, hence this study is a try to enrich the knowledge arguments upon the strategic role of the quality cost accounting in revealing and defining the continuous developing opportunities of all the organization aspects and, as a result, supporting these organization competition in building a strategic position to secure the market leadership and overcome other competitors. The main basis of formulating and developing the study problem represented by two aspects : - the intellectual and theoretical integration between quality cost accounting and the competitive advantage does not reach the level of a theory, the subject is still under the theoretical and conceptual forming due to the researchers `opinions contradiction upon the relation between the quality cost accounting and the competitive ability of the organizations, moreover the quality cost accounting is one of the strategic administrative accounting tools which needs more testing especially in its relation with the organization competitive advantage, the second aspect of the study problem is represented by the results of the researcher field observance, which had been conducted in more than six Iraqi industrial organizations, which indicated the real challenges that face these organizations in treating and applying that tool to support its competitive advantage and ability in defining the quality continuous development, one of these challenges is that most of the quality cost is a hypothetic cost has no effect in the near perspective which made dealing with it within the traditional accounting perspective is impossible. The study problem is represented by many questions, the most distinguished one is (what are the main significances of the quality cost accounting to improve the industrial organizations competitive ability, and how do these organizations look at the strategic role that the quality cost accounting might play to achieve the competitive advantage with all its aspects?). The researcher developed a hypothetic example to represent the quality cost accounting significance to support the statistical studied organizations competitive advantage within the frame of the correlation relations and the mutual probable effects of the quality cost accounting and the competitive advantage. These relations are represented two main theories of correlation and affecting. The researcher developed a pentad measurement tool according to (Likert) measurement which includes five degrees (agreed completely=5,do not agreed completely=1), this tool is subjected to truthiness and verity tests by using advanced statistical methods such as the factorial analysis basing on (Liserel Ver.7 & SPSS Ver. 15). The study hypotheses and example are tested in seven industrial organizations (the New Cement Plant of Kufa, the old Cement Plant of Al - Najaf Al - Ashraf, Men Clothes Factory in Al - Najaf Al - Ashraf, The Plastic Industry Al - Najaf Al - Ashraf, The Public Company of Leathering Industry, The Public Company of Car manufacturing in Al - Eskanderiyah, The Public Company of Plastic Industry), the study sample includes (176 )reopeners, selected by the deliberate sample method, from the study society to include the higher administration, the heads of the engineering, accounting and the quality control departments which had the direct relation with the study variables. The study concludes a number of conclusions in the theoretical and applying fields, the most important is that : - the quality cost accounting could be depended as a main indicator of the understudy factories ability to achieve the competitive advantage because it is the main resource to find out and invest the continuous developing opportunities in spite of the regression of the interest and execution of the quality cost accounting techniques in the studied factories. The study puts forward a number of recommendations : - the successful execution of the quality cost accounting techniques in the studied factories required re - constricting their traditional accounting systems to achieve the cooperation among the departments of engineering, accounting and the quality control to secure the effective flow and the real share of knowledge and information relating the quality cost and its activities, its visible and invisible results that will have important effects on the performance of the accounting system in these factories especially if they came with adopting the strategic perspective of the strategic administrative accounting which means investing the quality cost accounting not only as a tool of recording and documenting but also as an important tool to define the opportunities of creation and the competitive advantage.

اطار مقترح للرقابة الداخلية لتعزيز الثقة في نظام المعلومات المحاسبي ICBS : دراسة حالة في المصرف الاهلي العراقي == A Suggested Frame For The Internal Control To Support Trust In The Icbs A Case Study In The Iraqi National Bank

Author name: ابتهال قاسم كطيو الحسين

Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

Abstract: على الرغم من تنامي استثمارات المصرف في نظم المعلومات المحاسبية المتطورة الا ان التباينات مزاالت حاسمة بين عموم المصارف في مدى نجاحها ليس من خلال اقتنائها لنظم معلومات محاسبية متطورة فقط، بل في سعيها لاقتناء منظومة لتقنية المعلومات غير قابلة للتقليد والاخت | In spite of the growing bank investments in the developed ICBS, the deviations among banks still crucial on the level of their success in acquiring developed accounting information systems as well as in their attempts to acquire an information technique system that could not be imitated or penetrated. Acquiring the distinguished performance is no longer connected to the modernized systems types, rather it is more connected to providing this system with the serious elements. The effective interior control could participate in providing and supporting trust. This stud aims to create a theoretical and intellectual frame for trust services, define the methods and steps that could be followed to response efficiently to the information security risks. It also aims to demine the procedures that should be followed to maintain the confidentiality and privacy of the ICBS inputs and outputs, as well as defining the involved policies to process data and report them effectively to all their authorized users. In one aspect, the study depends on formulizing a proposed frame to evaluate the interior control effectiveness in the accounting information systems applied in Iraqi private bank and its ability to support trust. The study concludes a set of results that could be summarized as following : - The bank does not have a purchasing unit, rather it followed the main supplier in Amman that is to say it does not have the authority to choose the system it should use. In case of sudden accidents, there are no certain procedures to retrieve the backups relating the stored data. Moreover the backup storage is saved on hard disc and kept in the bank building rather than in a more save place. Holding period had not been defined and that allow the unauthorized employees to access those data. Though the password is subjecting to many conditions; it should be complicated and should be changed within 99 days, yet many risks had been observed represented by adopting simple password and did not changed within the defined time, sometimes it lasts for 730 days, sequentially the unauthorized employees have greater chance to access the users accounts with the increasing chance of access the system to damage the saved data confidentiality and safety. Hence the following recommendation are presented by the researcher : - The bank should have a purchasing unit to be provided with the involved and required systems and devices. Certain procedures should be put to retrieve the backups In case of sudden accidents, and the backups should be kept in a save places out of the organization or company with certain machinery to save these data according to their importance. A clear policy should be followed to separate responsibilities by informing each employee with his own responsibility which should be defined according to experience and qualifications. The security procedures should be developed and modernized periodically. Complexity is involved to in using password which must be changed within 99 days. The users should be subjected to control procedures to be restricted to laws and informing them of the hazards and risks that the bank might face if they reveal or exchange certain confidential information unintentionally as well as setting punishment in case of breaching such procedures or instructions.

انموذج مقترح لنظام محاسبي الكتروني للمؤسسات الدينية : دراسة تطبيقية في العتبة الحسينية المقدسة == A Suggested Pattern For Computerized Accounting System of Religious Institutions Application Study In Al - Hussainiya Sacred Threshold

Author name: عظيم نعيم باجي الجنابي

Supervisor name: طلال محمد علي الججاوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

تحسين فاعلية الرقابة الداخلية في ظل اعتماد اطار ادارة مخاطر المشروع ERM : دراسة ميدانية في معمل الالبسة الرجالية في النجف الاشرف

Author name: علي توفيق جميل

Supervisor name: حسين جاسم فلاح الشمري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

دور قياس كفاءة راس المال الفكري في تعزيز جودة المعلومات المحاسبية : دراسة تطبيقية في عينة من المصارف العراقية الخاصة == Measuring The Efficiency of Intellectual Capital Role In Enhancing Accounting Information Quality : Applied Study In A Sample of The Iraqi Private Banks

Author name: رباب عدنان فاضل الربيعي

Supervisor name: حسين هادي عنيزة

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

اطار مقترح للافصاح عن المسؤولية الاجتماعية في القوائم المالية وتاثيرها في قرارات مستخدميها : بالتطبيق على معمل سمنت الكوفة

Author name: ماهر ناجي علي

Supervisor name: محمد عبد الوهاب العزاوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

العلاقة بين حوكمة الشركات وتمهيد الدخل : دراسة تطبيقية في عينة من المصارف العراقية

Author name: كرار سليم عبد الزهرة حميدي

Supervisor name: خالد غازي عبود التمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

تكييف النظام المحاسبي الموحد وفقا للمعايير الدولية لاعداد التقارير المالية : دراسة تطبيقية في الشركة الوطنية لانتاج المشروبات الغازية المحدودة - الكوفة == Strategic Analysis Of Challenges Facing The Profession Of External Auditing In The Frame Of Modern Technical Environment Elements Iraq As a Case Study

Author name: غزوان اياد خالد الشبلي

Supervisor name: كريمة علي كاظم الجوهر

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

القيمة العادلة وتاثير استعمالها في جودة التقارير المالية وتحسين مؤشرات الاداء المالي : بالتطبيق على عينة من المصارف العراقية المساهمة == The Fair Value and its Using effects on The Financil Reports Quality and Improving TheFinancil Performance Indications Apractical on Sample of Contribution Iraqi Banks

Author name: زيد عائد مردان

Supervisor name: ابراهيم عبد موسى حسين السعبري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

القياس المحاسبي لراس المال الفكري وعلاقته باداء المنظمة : دراسة تطبيقية على عينة من المصارف العراقية == Accounting measurement of intellectual capital and its relationship to the performance of the organization A Practical Study on a sample of Iraqi banks

Author name: بشائر خضير عباس الخفاجي

Supervisor name: مؤيد محمد علي فضل الفضل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

تحليل تاثير اليات حوكمة الشركات الداخلية على مستوى الافصاح المحاسبي : بحث تطبيقي في عينة من المصارف العراقية == Analysis of Impact of The Internal Corporate Governance Mechanisms on the Accounting Disclosure Level Applied Research in a Sample of the Iraqi Banks

Author name: احمد مهدي هادي العنزي

Supervisor name: مؤيد محمد علي فضل الفضل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

ممارسات المحاسبة الابداعية وتاثيراتها في جودة الابلاغ المالي : دراسة تطبيقية واستطلاعية في عينة من الشركات المساهمة الخاصة المدرجة في سوق العراق للاوراق المالية == Creative accounting practices and their effects on the quality of financial Reporting Quality Applied and Explorative study in a Sample of the Private Companies Listed in Iraq Exchange Market

Author name: احمد ماهر محمد علي

Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

اثر تمهيد الدخل في العوائد غير العادية للاسهم : دراسة تطبيقية في عينة من المصارف العراقية == The Effect of Income Smoothing in The Stocks Abnormal Returns Applied Study in a Sample of the Iraqi Banks

Author name: احمد راهي عبد العمراني

Supervisor name: مؤيد محمد علي فضل الفضل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

دور مراقب الحسابات في كشف ممارسات ادارة الارباح والابلاغ عنها : دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للاوراق المالية == Auditor Role in Revealing The Earnings Management Practices and Reporting A Practical Study of a Sample of companies listed In Iraq Stock Exchange

Author name: احمد حسين نصيف مجي

Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

توظيف مؤشرات التدفقات النقدية للتنبؤ باستمرار الشركات : دراسة تطبيقية على المصارف العراقية للقطاع الخاص == Employ indicators of cash flows to predict the continuity of companies An Empirical Study on Iraqi banks to the private sector

Author name: ظافر عبد الله حامد العابدي

Supervisor name: ابراهيم عبد موسى حسين السعبري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

تاثير معايير الانتوساي على النظام المحاسبي الحكومي في العراق : اطار مقترح بحث استطلاعي وتطبيقي في مؤسسة بلديات محافظة النجف الاشرف == The impact of the INTOSAI standards the accounting system of government in Iraq - framework the proposal Exploratory and applied research institution in the municipalities of the province Najaf

Author name: حوراء احسان خليل السعدي

Supervisor name: ابراهيم عبد موسى حسين السعبري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages:

توظيف فاعلية دليل احصاءات مالية الحكومة GFS في تحسين جودة المعلومات المحاسبية في التقارير المالية الحكومية : بحث تطبيقي في مجموعة منتخبة من الوحدات الحكومية == GFS Government Finance Statistics Manual Effectiveness Appointment in improving the Accounting information Quality in the Government Financial Reports Applied research in selection collection in the governmental units

Author name: تيسير جواد كاظم علي بيج

Supervisor name: ابراهيم عبد موسى حسين السعبري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Kufa - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Najaf

First pages: