(An Analytical Study of the Opinions and Practices of a Sample of Large Companies)

Accounting aims to provide financial information to those outside the company or institution, such as investors. It also aims to provide financial information that will help company managers make appropriate decisions that are in the best interest of the business. This study includes three main topics. From the first topic, we conclude the role of financial accounting in making strategic decisions, especially after the high degree of economic and investment openness and the Iraqi market's receptivity to investment companies and projects, as well as the impact of applying financial accounting tools and their role in making investment decisions. From the second topic, we conclude that making strategic decisions is a complex process that involves several factors such as financial statements, risk assessment, economic situation, organizational objectives, etc The features of strategic decisions include the need for accurate and reliable information, consideration of multiple options, assessment of potential risks and benefits, and the need for effective communication and cooperation among stakeholders. In addition, the third section also concluded the most important statistical tests, as the researcher presented the frequencies and descriptive statistics for the study and then tested the hypotheses, in order to come up with specific results for the study. The analysis of the applications of the tables for statistical tests showed. The frequencies for the study and descriptive statistics for the study were presented, and then the hypotheses were tested, in order to come up with specific results for the study. Table No. (1) shows that the social gender was male, with frequencies reaching 68, at a rate of 68%, while it was shown that the frequencies for females were 32, at a rate of 32%. We also show the results of Table No. (8) that there is a relationship between teacher interaction with the development of thinking skills, with a correlation level of 3.375. With a coefficient of determination of 0.141, and a degree of freedom of 99, the calculated value reached 16,061, while the random limit reached 0.254, while the calculated value reached 0.375 at a significance level of 0.000. Thus, it becomes clear to the researcher that there is a statistically significant effect of strategic guidance as one of the dimensions of financial accounting on strategic decision-making in large companies. This is what was concluded from testing the hypothesis. It encourages the development and improvement of decision-making techniques in line with technological developments, such as the use of artificial intelligence and big data analysis, to enhance the organization's ability to react more quickly to changes in the strategic environment. It is recommended to conduct new statistical tests, present the frequencies and descriptive statistics of the study, and then test the hypotheses, in order to come up with new results specific to the study.