Contemporary Technologies and Innovations in Accounting: Highlights from the Second Session of the Fifth Scientific Conference on Administrative and Financial Sciences
On Wednesday, January 29, 2025, the scientific conference on management and finance, organized by Cihan University – Erbil in collaboration with the University of Lodz in Poland and the University of Mosul, featured a key session on Contemporary Technologies and Innovations in Accounting.
The keynote speaker for the session, Dr. Mustafa Sasan from the University of Cyprus, delivered an in-depth discussion on human capabilities, focusing on the distinction between individuals who can absorb creative outputs and those who cannot, based on the human brain’s capacity. He also explored various philosophical and psychological dimensions, examining their impact on individuals’ ability to adapt to the challenges of modern society.
Following Dr. Hashim Mohammed Safi presented his research titled “The Impact of Statistical Variable Sampling on the Efficiency and Effectiveness of Revenue Cycle Auditing.” He addressed the issue of accepting financial errors post-audit and proposed methods to mitigate this problem, based on practical research conducted with a sample of accounting employees at a private contracting company. He concluded that applying statistical sampling is vital to avoiding financial errors and emphasized the efficient use of ready-to-apply software and artificial intelligence techniques.
Dr. Sakar Dhahir presented her research titled “The Effects of Financial Disclosure on Improving Accounting Education.” She highlighted the role of financial disclosure and the preparation of financial reports in economic decision-making, as well as the key financial issues that enhance accounting education.
Dr. Ibrahim Hussein Ahmed presented his research titled “The Role of Artificial Intelligence in Enhancing Electronic Auditing.” He illustrated the importance of electronic programs in auditing and explained how artificial intelligence systems contribute to preparing and auditing financial statements.
Lecturer Layla Issa Abu Al-Qasim presented her research titled “Enhancing the Role of Forensic Accounting in Reducing Financial Fraud.” She proposed legal and administrative methods to minimize financial manipulation and fraud, emphasizing the role of artificial intelligence technologies in helping reduce fraud within the framework of national laws.
Dr. Ghufran Hatim Alwan then presented her research titled “The Role of Financial Discipline in Reducing Public Debt in Iraq.” She discussed methods to reduce public debt, such as adopting financial discipline policies and conducting regular oversight of spending and consumption, ultimately helping to lower Iraq’s public debt.
Assistant Lecturer Raz Azad Jalal presented her research titled “Enhancing Accounting Functions through Blockchain Technology.” She explained the main accounting functions and explored the use of artificial intelligence in their application. She also clarified the concept of blockchain and its potential to enhance accounting and financial functions.
At the end of the session, attendees engaged with the researchers through a series of questions, discussing various financial and accounting topics, particularly how artificial intelligence systems can be applied to improve institutional performance in the financial sector, with a positive impact on the country’s economic development.
