The Role of AI as a Mediator in Predicting Future Costs and Accounting Practices: An Empirical Study on Iraqi Telecommunication Companies

In this paper, we take a look at how the Iraqi telecom industry is using artificial intelligence (AI) to improve their accounting methods and foretell future expenditures. Accounting process efficiency and transparency, as well as the application of AI to increase the accuracy of cost predictions, are the primary areas of study. Three hundred and fifty managers and employees from two Iraqi telecommunications companies, Asiacell and Zain Iraq, filled out selfadministered questionnaires for this quantitative study, which made use of purposive sampling. This study used SmartPLS3 for structural equation modeling using partial least squares to examine the data. Taking into account a number of contributing aspects, the study presents concrete tactics for improved financial performance, and presents empirical data on the significance of AI as a mediator. By increasing financial reporting and significantly more accurate cost projections, artificial intelligence is helping companies adjust to the shifting financial environment. The paper also calls for greater research on the long-term financial sustainability of artificial intelligence (AI) adoption in underdeveloped nations and notes knowledge gaps in the present literature on adoption in particular in domains like telecoms.