2024, Vol. 7, Issue 1

The research aims to identify the impact of digital transformation on management accounting practices and understand the role of accountants and the challenges they face in the context of digital transformation. The researcher adopted the descriptive analytical method to elucidate the theoretical aspect through previous studies, theses, and scientific frameworks, and analyze the research results and test hypotheses using the statistical program SPSS. A questionnaire was used as a research tool and distributed after evaluation and arbitration by specialists to a research sample consisting of accountants, academics in accounting specializations, production accountants, and data programmers in Iraq. The number of received questionnaires was 60 valid for analysis.

The research found several results, the most important of which is that embracing digital transformation had a significant positive impact on improving the adoption procedures of management accounting practices. In light of the research results, the researcher recommends the necessity of highlighting the importance of digital transformation on management accounting practices and developing the roles and skills of accountants.