The role of management accounting in supporting decision-making in Iraq in light of digital transformation: Between challenges and opportunities

This study looks at how managerial accounting can help people make decisions in Iraq in the context of digital transformation, focusing on the challenges and opportunities that are currently available. The study looks at recent peer-reviewed academic sources in the fields of management accounting and digital transformation using the descriptive-analytical method. The results show that digital transformation opens up many ways to make accounting processes more accurate and efficient and improve the quality of financial information. This makes it easier for managers to make good decisions. But Iraq has a lot of problems that make it hard to implement digital transformation, like a weak technological infrastructure, a lack of qualified workers, and problems with the economy and politics. The study says that there needs to be a full national strategy for digital transformation in management accounting, with a focus on building infrastructure and people's skills.