Assistant Professor Dr. Ezz El-Din Hassan Kadhim, Head of the Accounting Department at the College of Administrative Sciences at Al-Mustaqbal University, participated as a member of the committee to discuss the doctoral thesis submitted by student Ajwana Jawdat Abdul Kadhim at the University of Baghdad. The thesis covered her applied research entitled: "Material Flow Cost Accounting Techniques in the Context of Green Manufacturing to Achieve the Dimensions of Sustainable Development."
The thesis aimed to apply material flow cost accounting to the Daura refinery by analyzing the stages of gasoline production, measuring the inputs and outputs of each quantitative center, and identifying the sources of waste and emissions and their environmental and financial costs. The research also sought to evaluate the role of green manufacturing in improving operational efficiency, reducing costs, and enhancing the requirements of sustainable development.
The study concluded that there is a weakness in the application of environmental accounting techniques, highlighting the need to adopt green manufacturing strategies as an effective tool for achieving sustainable development in its environmental, economic, and social dimensions.
After an extensive and valuable academic discussion, the thesis was approved as it met all academic requirements.
Al-Mustaqbal University is the first among private universities.