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Dr. Ali Hatef Adbali Sharba

Assis. Prof.

Accounting Techniques

Administrative Technical College\ Al-Kufa

Biography

Name: Ali Hatef Abdali Sharba,  Job title: Assistant Professor,  Degree: Ph.D Specialization: Accounting,  Specific specialty: Governmental and Financial Accounting, The body granting the certificate: Al-Mustansiriya University - College of Management and Economics,  The country granting the   certificate: Iraq,  Number of published research: 3, Participation in many development courses inside and outside Iraq

https://scholar.google.com/citations?user=4BSK0dkAAAAJ&hl=ar
https://www.scopus.com/home.uri
https://orcid.org/my-orcid?orcid=0000-0003-3890-7911
https://www.webofscience.com/wos/author/record/MHR-3807-2025

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Rsearch Interests

  • Financial Accounting
  • Governmental Accounting
  • Auditing and Control

Qualifications

  • Bachelor of Accounting - University of Kufa 2003
  • Master of Accounting Sciences / Auditing / Al-Mustansiriya University 2014
  • A PhD - Governmental and Financial Accounting l-Mustansiriya University 2020

Experiences

  • Auditing the final financial statements of government departments applying the decentralized government accounting system
  • Government performance evaluation
  • Auditing investment the plan projects in the public sector
  • Auditing the final financial statements of higher education funds and government departments that apply the unified accounting system

Responsibilities

  • Head of final accounts audit teams in many government departments
  • Chairmanship and membership of the audit committees of investment the plan projects contracts in the public sector
  • Chairmanship and membership of performance evaluation committees in a number of government departments
  • Giving lectures in the promotion courses for employees of the Federal Board of Financial Supervision.
  • Teaching Governmental Accounting
  • Participation in the discussion of graduate students’ seminars (master’s)

Positions

  • Head of the Financial Regulatory Authority for the period 1/2/2022 to 2/10/2023
  • Head of the final accounts auditing teams in a number of government departments for the period from 2010 - 2022
  • Head of the Supporting Authority Team for Auditing Investment Plan Projects Implemented by the Reconstruction Authority in Najaf Governorate
  • Head of the Comprehensive Performance Evaluation Team of Jabir Ibn Hayyan Medical University and the Qualitative Report

Scientific Research

  • IPSAS in the Municipal Sector of Iraq and its Importance of Optimal Use of General Funds in Provision of Services UTOPÍA Y PRAXIS LATINOAMERICANA. AÑO: 25, n° EXTRA 1, 2020, pp. 420-430 Universidad del Zulia Venezuela Scopus / Q3
  • دور حوكمة القطاع العام في تحقيق الشفافية وتعزيز المساءلة ورقابة المال العام وترتيب العراق وفق مؤشراتها الدولية مجلة كلية التربية للعلوم الانسانية/جامعة الكوفة 2020
  • مدى تأثير استخدام معايير تقنية six sigma في تحسين جودة التدقيق الداخلي (دراسة تطبيقية في الوحدات الحكومية في محافظة النجف الأشرف) مجلة الجامعة الاسلامية / النجف 2015

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