/ College Media Representative
Asst. Prof. Dr. Bashayer Khudair Abbas Al-Khafaji, a faculty member in the Department of Accounting Techniques at Al-Qadisiyah Polytechnic College, participated as a member of the examination committee for a Master’s thesis defense at the College of Administration and Economics, Al-Mustansiriya University.
The thesis, submitted by the student Sura Abdul-Razzaq Naji, is titled:
(Analysis and Design of an Electronic Accounting System within the Open System Theory Framework and Its Role in Value Addition).
The study aimed to analyze and design an electronic accounting information system, explaining its operational mechanism through the lens of Open System Theory. It also focused on identifying the system’s strengths and weaknesses to enhance performance and achieve added value, with a practical application conducted at the General Directorate of Baghdad/Karkh Education. This research aligns with scientific efforts supporting Sustainable Development Goals (SDGs), particularly the goal of Quality Education.
Following an extensive academic discussion, the committee approved the thesis with a grade of (Very Good). The committee praised the high standard of the research and the scientific rigor involved, emphasizing the significance of the findings in advancing accounting practices and keeping pace with digital transformation requirements.