Dr. Dima Saiid Abdul Hay holds a PhD in Accounting and is an Assistant Professor at the Faculty of Business Administration, Beirut Arab University. With over 20 years of combined academic and professional experience, she specializes in financial and managerial accounting, auditing, taxation, and accounting information systems. She has taught at several Lebanese universities and conducted research in corporate governance, financial reporting, intellectual capital, and artificial intelligence in accounting. Her expertise integrates academic research, teaching excellence, and practical business experience.

My research interests and areas of expertise focus on artificial intelligence in accounting and auditing, financial accounting and reporting, corporate governance, internal audit effectiveness,and accounting information systems. My research also explores digital transformation, financial process automation, intellectual capital, human capital disclosure, sustainability accounting, and financial performance. My academic and professional expertise further encompasses managerial and cost accounting

I hold a PhD in Accounting (2019) and a Master of Science in Accounting (2011), both from Beirut Arab University (BAU), Lebanon. I also earned a Bachelor of Business Administration in Accounting and Auditing (2006) from the Lebanese University. My academic qualifications provide a strong foundation in financial accounting, auditing, corporate governance, financial reporting, and accounting research, supporting my teaching, research, and professional expertise.

My teaching areas include Financial Accounting, Intermediate Accounting, Managerial and Cost Accounting, Auditing, Accounting Information Systems (AIS), Corporation and Partnership Accounting, Taxation, Governmental Accounting, Financial Reporting, Financial Statement Analysis, and Financial Management. I also teach postgraduate courses in Accounting and Financial Reporting and Research Methodology, integrating theoretical knowledge with practical business applications.

Although I have not received formal awards or recognition, my academic achievements include peer-reviewed publications in international accounting and finance journals. I also serve as a reviewer for Q1-ranked academic journals, contributing to research quality and scholarly evaluation. Additionally, I have completed professional training and certifications in accounting, banking techniques, accounting software, and business management systems, reflecting my commitment to continuous professional