sundus majeed bader -

Gender	FEMALE
Place of Work	Dour Technical Institute
Department	Department of Accounting Techniques
Position	lecturer
Qualification	Master
Speciality	accounting
Email	sundus.mb@ntu.edu.iq
Phone	07710245418
Address	Salah al-Din Tikrit, Tikrit, Salah al-Din, Iraq

First: Personal Information
 Full name and surname: Sundus Majeed Badr Abdul Samarrai.
 Date and place of birth: 1992 / Salah al-Din / Samarra.
 Place of residence: Salah al-Din / Al-Dour District.
Second: Educational Information
 She completed her primary education at Al-Abbasi Elementary School.
 She completed her intermediate education at Al-Najat Intermediate School for Girls.
 She completed her secondary and preparatory education at Maysaloun Girls' High School.
 She completed her bachelor's degree at Tikrit University, College of Administration and Economics, 2014-2015.
 She completed her master's degree at Tikrit University, College of Administration and Economics, 2019.
Third: Job Information
 Appointed to the staff of the Northern Technical University / Al-Dour Technical Institute in 2023.
 Received the academic title of Assistant Professor on February 13, 2023.
 Has numerous published research papers in international and local journals in the general field of accounting.
 Has participated in numerous courses, seminars, and workshops held in Iraq.
 Received numerous letters of thanks and appreciation from the Minister of Higher Education and Scientific Research, the President of the Northern Technical University, and the Dean of the Al-Dour Technical Institute.

Skills

تطبيقات الحاسبة (70%)

Publications

The Impact of Digital Transformation Techniques on Improving the Financial Reporting Quality in public shareholding companies - Evidence from Jordan

Jun 25, 2025

Journal Tikrit Journal of Administrative and Economic Sciences

publisher Tikrit Journal of Administrative and Economic Sciences

DOI https://doi.org/10.31150/ajebm.v6i10.2470

Issue Special Issue, Part1

Volume 21

This study aimed to identify the impact of digital transformation techniques on improving the financial reporting quality in public shareholding companies, in a developing country, Jordan, in which there is a lack of research in this area. to achieve the objectives of the study, a descriptive and analytical approach was followed, and the primary data was collected through a questionnaire that was designed and distributed to the members of the study sample consisting of individuals working at the upper and middle administrative levels in Jordanian public shareholding companies, whose number is (241) individuals. As well as, the Ordinary Least Squares (OLS) regressions analysis is used to test the hypotheses of the study. The study found a statistically significant effect of techniques in internet of things, cloud computing techniques and big data analytics techniques on the improving the financial reporting quality in Jordanian public shareholding companies, While there is no significant for Social media techniques on the financial reporting quality. The study recommended the need for companies to expand the use of digital transformation techniques in their various operations; In view of the significant role that these techniques play in improving the accuracy of financial statements data, and conduct more research and studies related to the analysis of digital transformation and its impact on accounting.

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Financial planning and its impact on the general budget in government organizations (an applied study)

Jul 25, 2024

Journal International Journal of Financial Management and Economics

publisher International Journal of Financial Management and Economics

DOI https://doi.org/10.33545/26179210.2024.v7.i2.353

Issue 7

Volume 2

The general budget is the future financial plan or an estimated statement of the state's expenditures and revenues that it uses to implement its various activities, in addition to directing the economy in order to achieve the goals. As a result of the expansion of the scope of programs and activities of government institutions, attention should be paid to the numbers of the general budget through sound planning in order to be able to keep pace with growth and progress and invest them in the designated areas and achieve the desired development goals. In return, the best services should be obtained and social welfare achieved. This has led the relevant authorities to know the aspects of spending when implementing the budget, in order to achieve transparency and optimal use of resources and hold individuals responsible for any negligence or waste accountable. Therefore, the problem of the research lies in focusing on the factors that have an actual impact on the financial planning process for current expenditures when preparing budgets in government institutions. The research aims to focus on the financial aspects and identify the factors affecting the planning process for current expenditures when preparing the federal general budget of the state in order to achieve the required goals without wasting money in ill-considered ways. One of the most important results of the research is that the research sample depends on the validity of spending on the circulars of the Ministry of Finance / Budget and follows The institution in its activity is a decentralized government system where it is linked to the Ministry of Finance and the Ministry of that institution and has a current account in its name and in the name of each formation it has in a bank. Also, one of the most important recommendations is that the accounts affiliated with the institution must take the original approvals for the changes that may occur after the distribution of the sub-budgets to avoid violations that may occur in the future.

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The Role of The Cost Leadership Strategy Using the Activity Based Cost Accounting (ABC) System in Reducing Costs

Oct 10, 2023

Journal AMERICAN JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT

publisher AMERICAN JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT

DOI https://doi.org/10.31150/ajebm.v6i10.2470

Issue 10

Volume 6

Abstract: This study aims the application of the activity-based cost accounting system (ABC) in cost leadership strategies for economic units. The research challenges companies to adopt the ABC system due to neglecting their role in lowering product costs while maintaining quality for customer satisfaction and high profit. The study used actual cost, semantic, and technical data from the sponge company (Hymen Group) in Duhok Governorate in 2021. The ABC system significantly aided in the success of the cost leadership strategy and reduced costs for the business. The reduction was achieved through accurate non-direct cost allocation and the elimination of non-value-adding activities. The study highlights the close connection between cost reduction and the ABC system-based cost leadership strategy. Recommendations include establishing a separate department for cost accounting, promoting communication and cooperation between private sector businesses and academic institutions, and encouraging industrial company employees to become more cost-conscious by offering specialized scientific and technical courses. Experts advocate applying the ABC system in industrial companies, particularly the sponge company (Hymen Group), as the study's findings demonstrate differences between cost systems in Favor of the ABC system. The ABC system is recommended for use in industrial companies, particularly the sponge company (Hymen Group).

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