مواقع التدريسيينجامعة الكوفة
murtadha ibrahem make mghames
Lecturer

murtadha ibrahem make mghames

0Publications

About

He obtained a Bachelor’s degree in Accounting Sciences from University of Kufa / College of Administration and Economics during the academic year (2007–2008). He then continued his academic journey and earned a Master’s degree in Accounting Sciences from University of Baghdad / College of Administration and Economics during the academic year (2015–2016). Furthermore, he obtained a PhD in Accounting Sciences from Mansoura University in the Arab Republic of Egypt, which significantly enhanced his academic and professional expertise in accounting and financial management.

He began his professional career at University of Kufa by serving as the Head of the Audit Division at the College of Nursing in 2011, where he contributed to improving financial control procedures and enhancing administrative and financial efficiency. Later, he was appointed as Director of the Financial Affairs Department at the University Presidency. Subsequently, he served as Assistant Director of the Administrative and Financial Affairs Department at the University Presidency from 2018 to 2021, during which he gained extensive experience in financial resource management, institutional administration, and organizational development.

At the end of 2021, he was granted the opportunity to pursue his doctoral studies in the Arab Republic of Egypt, where he continued his studies until 2025. Upon his return, he resumed his duties at the College of Nursing, University of Kufa, and was later assigned to manage the accounts of the College of Excellence in Arabic Language and Literature, one of the newly established colleges at the university. Through this role, he continues to contribute to the development of financial and accounting systems as well as modern administrative practices.

He has also participated in several academic seminars and conferences, including the Graduation Research Discussion Conference for students at University of Kufa during the academic year (2015–2016).

In the field of scientific research, he has published several specialized studies, most notably: “Employing Time-Driven Activity-Based Costing for Pricing Services in the Hotel Sector”, in addition to the research entitled “The Role of the Financial Information Management System in Developing the Accounting System of Special Funds: An Applied Study on the Higher Education Fund in Iraq”, which focused on the importance of modern financial systems in enhancing accounting performance and improving financial resource management efficiency.

Publications

2
2020

The use of effective accounting tools and performance evaluation: An empirical study on tourism companies in the Province of Najaf, Iraq

AuthorsMurtadha Ibrahem Mak, Murtadha Saleh Mahdi & Hassnain Raghib Talab and Nagham Rasool Radhi
JournalAfrican Journal of Hospitality, Tourism and Leisure
Abstract

Abstract There has been an emergence of a new term in the accounting field due to recent developments in various sectors such as the industrial and service sectors and the need for the development of accounting methods that are suitable for these advances. The term agility originally came from graceful thought which is one of the trending important terms that have been produced in accounting through the use of one of the modern methods represented by agile accounting. This study conducted a performance evaluation process in the Najaf governorate, Zamzam Tourist Complex which is one of the key tourist hotels. The study relied on the point box in the performance evaluation process assuming there is wastage in hotel resources. The finding showed that if the performance fund is used in the service unit, it will lead to getting rid of the existing waste and it will raise the efficiency of performance in the Zamzam Tourist Complex Hotel. Through this result, the study proved the validity of this hypothesis presented. More importantly, this study finds that the lack of control over these resources and the lack of an efficient system used in controlling the disbursement, resources and equipment are among the main reasons for the existence of real waste in the hotel. Lastly, this study recommends that fund performance must be applied in detail in order to activate the role of oversight and internal audit, which will have a positive impact on and ultimately lift the performance evaluation of the hotel.

2018

The Role of e-Government on Corruption and its Impact on the Financial Performance of the Government: An Empirical Analysis on the Iraqi Government

AuthorsHassnain Raghib Talab, Murtadha Ibrahim Maki, Yassir Nori Mohammed Hakeem Hammood Flayyih and Ahmed Mohammed Ibrahim
JournalJournal of Engineering and Applied Sciences
Abstract

Abstract: This study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance.

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