English العربية کوردی
06015006

خاتوو Eman Abdulkareem Qasim

Lecturer
College of Administration and Economics / Department of Banking & Financial Sciences
07507873493
eman.qasim@uoz.edu.krd
ژمارەی بڵاوکراوەکان: 3
0
خەڵاتەکان
3
توێژینەوە زانستییەکان
1
تێز و نامەکان
0
خولەکان

0
کتێبەکان
0
کۆنفرانسە زانستییەکان
0
پێشکەشکردنەکان
0
وۆرکشۆپەکان
2009
Master

Accounting
University of Mosul

2006
Bachelor

Accounting
Al - Hadba University College-Mosul-Iraq

Google scholer

2016

Member

Member of the Union of Teachers of Kurdistan

2016-01-01,current
Lecturer

بەروار: 2020-06-23

Assistant Lecturer

بەروار: 2010-07-03

2023

The Impact of Blended Education on the Efficiency of Accounting Education Under the Second International Accounting Education Standard IES2: An Exploratory Study of the Opinions of a Sample of Academics from the College of Administration and Economics at the University of Zakho and the University of Dohuk - Kurdistan Region of Iraq
Tikrit Journal of Administrative and Economic Sciences (ژمارەی وەرز (Issue) : 63) (بەرگ (Volume) : 19)
This study attempts to identify the concept of blended education and sheds light on its impact in enhancing the efficiency of accounting education Under the Second International Accounting Education Standard IES2, and what are its most important advantages compared to traditional education and what are the difficulties arising from its use and the most important requirements for its success and its most famous strategies. The main study, where three independent dimensions were chosen: skills development, behavior development, scientific and practical competence development, and its impact on the efficiency of accounting education. To achieve the objectives of the study and test the validity of its hypotheses, a questionnaire was designed as a tool for collecting study data and was analyzed according to statistical programs after collecting (55) valid questionnaires from among the questionnaires distributed to the study sample, which included a group of faculty members in both Zakho University and Duhok State University. The most important conclusions of the study were the presence of a significant correlation between the dimensions of blended education and the efficiency of accounting education, as well as the existence of a significant effect relationship between the two variables amounted to (56%), and this confirms the faculty members' awareness of the importance of blended education and its positive impact in enhancing the efficiency of accounting education. The study also includes a number of proposals, including the need for educational systems to pay attention to modern educational technology and to train faculty members well in the use of technical means in light of the age of information and technological developments, integrating them into academic curricula, and working to reduce the obstacles faculty members may face in using modern educational technologies. Keywords Blended education, blended learning strategies, efficient accounting education, foundations for developing accounting education.
2023-09

2020

The Role of Continuous Accounting Education in Enhancing the Quality of Accounting Performance: Empirical Evidence from Accounting Departments’ Employees of University of Zakho
Humanities Journal of University of Zakho (HJUOZ) (ژمارەی وەرز (Issue) : 2) (بەرگ (Volume) : 8)
Although the existence of international professional organizations that issue standards and rules to regulate the accounting profession, there is a weakness in the accounting performance in both theoretical and practical aspects, which led many educational institutions to work on raising the efficiency of accountants through adopting continuous educational programs that provide efficient accounting education requirements in accordance with international accounting education standards. This study aims to diagnose the role of continuous accounting education in enhancing the quality of accounting performance by analyzing main variables of the study. Four independent variables were selected naming cognitive skills, professional skills, technical skills, and ethics to be examined for showing their effect on the quality of accounting performance. To achieve study objectives and testing the hypotheses, a questionnaire was designed as a tool for collecting data in accordance with international accounting education standards and was analyzed according to statistical programs after collection of (40) valid questionnaires distributed to accountants in the University of Zakho. The study revealed that there is a significant correlation between continuous accounting education and the quality of accounting performance. It also showed a significant impact relationship between both main variables of the study amounted to (78%). This means that the study sample confirms the importance of continuous accounting education and its positive impact on performance quality. The study recommends the University Management to adopt continuous training courses in order to improve accounting employees’ skills as well as focusing on importance of profession’s ethics under a periodic control to ensure an environment that is efficient, impartial and quick in accomplishing tasks with minimal efforts. Keywords: Continuous Accounting, Continuous Accounting Education, international accounting education standards, Quality of Accounting Performance.
2020-06

2019

Ethical Obligations of the Accounting Profession and Its Impact On Promoting Banking Marketing - An Exploratory Study On a Number of Government Banks in The City of Zakho
قه لاي زانست العلمية (ژمارەی وەرز (Issue) : 1) (بەرگ (Volume) : 4)
Abstract After the global financial crisis that led to the bankruptcy and collapse of the largest companies and financial institutions، which later turned out to be a professional accountant for not complying with the ethics of the profession، which was born later a crisis of confidence in accounting performance، especially in financial institutions on the grounds that accounting is an important way to save money And investment، and based on the above can identify the problem of research by asking the following question: Is the commitment to the ethics of the accounting profession affects the promotion of banking marketing and attract and attract more customers? The research aims to identify the importance of the ethical principles of the accountant and their relationship in promoting banking marketing، as well as highlighting the importance of linking ethics to the profession of accounting as representing the controls for honest human behavior and directing it to achieve the confidence of its clients and the good reputation of the establishments، As a result of our statistical analysis of the research sample، we proved that there is a significant correlation between the ethical obligations of the profession of accounting and the marketing of the banking service at the level of the institutions of the research sample. There is also a significant effect relationship to the exclusion of the ethical obligations of the accounting profession in the marketing elements of the banking service. The level of institutions sample research. In the light of the results، we made a number of recommendations، the most important of which are: To create a sound banking environment with fair specifications and competent employees who operate according to high ethical standards and principles of transparency، which enhances the reputation of the bank and strengthens its relations with its customers and win new customers.
2019-12

2009

The Role of Accounting Information in Rationalizing Investment Decisions in Securities Market A Comparative Study of a Number of Iraqi Contributing Companies in Nineveh Province
Accounting information that appear in the financial statements and reports is considered a very an important basis for the evaluation of company performance, a vital tool in designing their policies and making future decisions especially the decisions of investment in the market of securities on which is considered the essence of our study. This, of course, entails identifying and diagnosing this information and understanding it in order to employ and direct it in favor of decision makers as well as evaluating it to identify the points of strength and making use of them and the sensitive points and rectify them in an attempt to provide the best solutions that lead to promoting this job and supporting its status and role in rationalizing investment decisions in securities market. So, the problem tackled by this study is that many companies and investors in those companies are not aware enough of the importance of this information and that makes the decisions made – whether by the company management of investors are not sound especially in the field of securities and this makes their utilization limited. The study aimed at achieving a set of objectives, which are: Clarifying the concept of accounting information and its importance, identifying the reality of the accounting information provided by the financial statements and their preparation and use in rationalizing investment decisions concerning securities, manifesting the most important aspects of quality in accounting information that reflect their effectiveness and usefulness and promote the awareness about the importance of accounting information and employing it for the purposes of investment objectives. To accomplish the objectives of the study, a main hypothesis was adopted, which is: “accounting information with suitable good quality has a great role in rationalizing securities investment decisions”. To achieve the objectives of the study, the descriptive approach was used to construct the theoretical framework. While the practical aspect depended on the analytical approach by studying and explaining accounting information in the financial statements prepared by the contributing companies studied and comparing these statements. The study reached a set of theoretical and practical conclusions, most important of which are: 1. The availability qualitative characteristics of the accounting information makes it more suitable and more reliable to make rational decisions especially when it includes quality aspects in all the stages of their preparation such as artistic, practical, scientific, informative and ethical aspects. 2. Accounting information is considered a vital recourse for companies and a source of strength for them that support their competitive status in the market because it increase the awareness of the management staff of the financial status of companies and forecasting and planning their future. 3. The studied companies do not are not observe the preparation of cash flow statements although they are very important in identifying the operational and investment activities and they do not provide additional statements such as the periodic financial statements or the statements, which are prepared according to the current prices or according to the fair value. Also, they do not use computers in organizing and performing their financial aspects. 4. The results of studying and examination of the financial statements of the companies studied – including the descriptive and the quantitative information - showed that it provide good base of suitable and reliable information for the beneficiary parties, especially the investors. These results also indicated the availability of quality characteristics in that information but some of the requirements should be available to ensure the perfection of accounting information quality in them and consequently ensure their utilization in rationalizing investment decisions. This study has made a number of recommendations according to the mentioned conclusions such as: 1. The necessity of the complete complying with the accounting and standard rules issued by the accounting and observation standards council of in Iraq through the complete offer of the securities lists, particularly in the accounting expression of accounting knowledge outcomes relating with distributing the securities reports and lists and making them available for the users as well as supplying them with briefs about the most important information which are considered important for their decisions. 2. Encouraging those responsible for managing the companies to increase their knowledge and their performance of the accounting knowledge and guiding them to its importance and the importance of its managing and its effect on the investment decisions, and what are the necessary information through joining with developed training courses in order to increase their accounting knowledge as well as solving the modern information technology matters to ensure the speed and accuracy of the results.
2009-01-27