A PhD thesis entitled (Financial management in ancient Iraq from the era of the dawn of the dynasties until the fall of Babylon 2880-539 BC) was discussed in the Department of History at the College of Arts at the  University of Basrah.

The thesis presented by student Maha Jawad Nassar included four chapters. The first chapter discussed the sources of financial resources ,the second chapter discussed the management of financial resources ,the third chapter dealt with the role of employees in financial management , and the fourth chapter dealt with the management of financial resources through laws and legislation.

The thesis aims to get acquainted with the science of economic history in ancient Iraq through the study of financial management because it is an important aspect of the originality of the ancient Iraqi civilization.  As the first financial systems appeared in this part of the world;  As soon as the financial systems grew, developed and prospered, they were the basis on which economic life was built later on.

The thesis concluded:

The influence of the temple in ancient Iraq directly emerged in the ancient Iraqi economy during the era of the dawn of the dynasties as a self-contained economic institution;  In the ancient and modern Babylonian era, its influence emerged through the provision of loans, as a banking institution.  In the ancient and modern Babylonian era, its influence emerged through the provision of loans, as a banking institution.