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Asmaa Mahdi Al-Hashimi

Prof

Accounting Techniques

Administrative Technical College\ Al-Kufa

Biography

I am Asmaa Mahdi Hussain Al-Hashimi, working at Al-Furat Al-Awsat Technical University, majoring in Accounting. I taught for 20 years at Babylon Technical Institute. Then I moved to the Technical College of Management/Kufa, where I taught and supervised students at both the Bachelor's and master's levels. I work with my students on research in the field of Accounting theory, specifically financial accounting and reporting, which aims to improve the reality of institutions and businesses in Iraq.

Email [email protected] , [email protected]

Qualifications

  • Bachelor of Science in Accounting – 1986 – College of Administration and Economics – University of Baghdad
  • Master of Science in Cost Accounting – 1992 – College of Administration and Economics – University of BaghdadMaster's Thesis: Controlling Indirect Industrial Costs Using Multiple Regression Analysis: An Applied Study at the Public Establishment for Silk Industries/Babylon
  • PhD in Accounting – 2004 – College of Administration and Economics – Al-Mustansiriya UniversityPhD Dissertation: Environmental Factors and the Ability of the Accounting Concept to Represent the Phenomenon from the Perspective of the Philosophy of Science: A Case Study of Accounting Rule No. 8

Experiences

  • Business Development Trainer Certificate from USAID, 2007
  • Microfinance Trainer Certificate from Sanabel, funded by USAID, 2007
  • Start and Improve Your Project Trainer Certificate from the International Labour Organization, 2012
  • Certificate from the Capacity Building Program for Leaders, Teachers, and Trainers in Technical and Vocational Education and Training in Iraq, 2019
  • Trainer Certificate from the Al-Iraqa Foundation for Culture and Development and the General Syndicate of Iraqi Trainers, 2023
  • Trainer Certificate in Teaching Methods for Blended Learning according to the updated curriculum from the Ministry of Higher Education and Scientific Research, 2023

Responsibilities

  • Member of the Scientific Committee and the Postgraduate Studies Committee, Department of Accounting Technologies, 2013 – Present
  • Member of the Appeals Committee for Scientific Promotions, Al-Furat Al-Awsat Technical University , 2019/2020
  • Member of the Central Scientific Promotions Committee, Al-Furat Al-Awsat Technical University , 2021/2022
  • Member of the Awareness Committee, Al-Furat Al-Awsat Technical University , 2021/2024
  • Member of the Committee for Establishing Joint Scientific Cooperation with the General Company for Grain Trade, Al-Furat Al-Awsat Technical University , 2022
  • Member of the Scientific Committee for the First International Conference on Contemporary Technologies in Administrative Sciences, Administrative Technical College/Kufa, Al-Furat Al-Awsat Technical University , 2022
  • Member of the Curriculum Update and Development Committee, Ministry of Higher Education and Scientific Research, 2022/2024
  • Member of the Editorial Board of the Euphrates Journal of Innovations in Administrative Sciences, Administrative Technical College/Kufa, 2024 – Present
  • Head of the Scientific Promotions Committee, Administrative Technical College/Kufa 2024 – Present

Positions

  • Assistant Head of the Accounting Techniques Department – ​​Babylon Technical Institute – 1993/1994
  • Head of the Accounting Techniques Department – ​​Babylon Technical Institute – 1995/1998
  • Head of the Accounting Techniques Department – ​​Administrative Technical College/ Kufa – 2013/2017
  • Assistant Dean for Scientific Affairs and Postgraduate Studies – Administrative Technical College/ Kufa – 2020/2024

Scientific Research

  • OPERATIONAL AND FINANCIAL SUSTAINABILITY UNDER THE CONCEPT OF SOCIAL MISSION FOR NON-PROFIT ORGANIZATIONS–ANALYTIC AND PRACTICAL STUDY FOR IAS 20
  • Role of Analytical Accounting Information in Budget Advocacy
  • Activity Based Costing applications in the preparation of operating budget in the public health sector - Applied research in the Department of Health in Dhi Qar governorate
  • The Impact of Creative Accounting on the Qualitative Characteristics of Accounting Information according to the Joint Project – Exploratory Study
  • The importance of throughput-based costing estimation in achieving the competitive capability of the cement industry in Iraq: Case study using SWOT analysis
  • The Difference in Accounting Treatments for Research and Exploration Costs and Their Impact on Financial Performance Reporting - An Applied Study in One of the Investment Oil Companies in Iraq
  • MEASURING MARKET RISK IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS USING VALUE AT RISK: AN APPLIED STUDY IN BAGHDAD SOFT DRINKS COMPANY
  • The Role of Artificial Intelligence in Predicting and Disclosing Risks
  • Reporting the repercussions of Covid_19 on economic units in accordance with the international accounting standard 8
  • The effect of fair value on the Relevance of the book value of the stock: An applied study in a sample of Iraqi banks
  • Towards corporate sustainability: Cost-benefit considerations of quantitative methods (multiple regression model) versus activity-based methods for determining indirect costs – An applied study in KDD industrial company
  • The Role of Virtual Reality Technology in Disclosing Future Information: Evidence from Iraqi Banks
  • Role of Integrating ABC and VCA Through The Use of Supply Chain Management in Improving Potable Water Tariff in Iraq
  • Using sustainable intellectual capital to enhancing financial reporting of public sector companies in Iraq: An applied comparative study between Karbala and Kufa cement factories
  • Implementing Target Costing within the Supply Chain to Lean Costs: Case Study in Najaf Cement Factory
  • Transparency of Government Financial Reporting: A Case Study of Local Government Financial Reporting in Iraq
  • The Role of Accounting Information Transparency in Government Financial Reform
  • Measurement and Disclosure Requirements for Environmental Information in Financial Reports under International Accounting Standards: A Field Study in a Sample of Iraqi Industrial Companies
  • The Role of Cost Management Tools in Pricing Government Products
  • The Role of Integrating the Balanced Scorecard and Activity-Based Costing in Performance Evaluation: An Applied Study at the Kufa Cement Plant
  • The Impact of Creative Accounting Practices on the Measurement and Presentation of Accounting Information in Financial Statements: A Comparative Analytical Study on a Sample of Companies in the Financial and Industrial Sectors Listed on the Iraq Stock Exchange
  • A Proposed Model for Disclosing Non-Financial Risks Indicated by International Financial Reporting Standards: An Applied Study in a Sample of Iraqi Companies Listed on the Iraq Stock Exchange
  • Enhancing Financial Reporting Using Integrated Reporting for Public Sector Companies in Iraq (An Applied Study at the Iraqi General Cement Company)
  • Employing the Standard (IAS 8) when Reporting Unexpected Events
  • The Role of Technology in Disclosing Future Information: An Applied Study in a Sample of Banks Listed on the Iraq Stock Exchange
  • Evaluating the Reality of the Whistleblowing System on the Quality of Internal Auditing: A Case Study at the Ur General Company

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