Dr. Ali Qasim Hasan Al-Obaidi is an esteemed Iraqi academic, educator, and financial scholar specializing in contemporary national accounting frameworks, accounting theory, and managerial control. He holds a Bachelor and a Master of Science in Accounting from the University of Baghdad, where his early research investigated the strategic analysis of operating income. He subsequently earned his Ph.D. in Accounting from the prestigious Plekhanov Russian University of Economics, defending a landmark dissertation focused on methodological management accounting tools for information systems. Over a distinguished career spanning nearly two decades, Dr. Al-Obaidi has held influential teaching appointments at the University of Karbala and Al-Nahrain University’s College of Business Economics. Instructing both undergraduate and postgraduate cohorts, his pedagogical repertoire includes Accounting Theory, Internal Auditing Standards, and Accounting Information Systems, notably delivering numerous advanced courses entirely in English. His exceptional institutional stewardship and educational contributions have earned him dozens of official letters of appreciation, including honors from the Minister of Higher Education and Scientific Research and the Rectors of his affiliated universities.A highly prolific researcher and textbook author, Dr. Al-Obaidi’s research portfolio focuses heavily on cost-benefit analyses, modern external auditing quality under international standards (ISA 300/500), value chain techniques, and the performance optimizations of accounting information systems. He has published a vast library of peer-reviewed papers across international indexed journals and has authored three widely utilized professional textbooks, including Fundamentals of Financial Accounting and The Accounting Skills as a Strategic Map for Business Expansion. Beyond his research and extensive master’s thesis supervision at Al-Nahrain University, Dr. Al-Obaidi actively shapes global business literature through extensive editorial roles. He served as the Managing Editor of the Entrepreneurship Journal for Finance and Business (EJFB) from 2020 to 2024, acts as an active editorial board member and reviewer for international journals based in Greece, Pakistan, India, Ukraine, and the USA, and lends his expertise to international scientific conference committees across Asia.