2024, Vol. 7, Issue 2

author(s)
Laith Noman Hassoon

abstract
The research was focused to identify the moderating effect of implementing metaverse technology in business settings on the performance of cost and managerial accountants and in that sequential process on the quality of that performance. Metaverse is a collectively used virtual world employing the ideas of virtual reality and augmented reality together with VR and AR, in which individuals would connect and function through the help of digital connections. This influence parallels extends to all business fields or Memorial accounting activities that relate to presenting information for planning, control and decision making purposes which is done by cost and managerial accountants in organizations. This aimed at employing an analytical study method in relation to descriptive-analytical study design. The data required for the analyses were gathered through completing a questionnaire that was sent to some number of academicians specialized in accounting, the faculty members, professors, and postgraduate students at Tikrit University. Respondents comprised 82 individuals with 80 usable responses collected from the distributed questionnaires. In light of the lessons learned in this study, it was found that there is a substantial positive relationship with adopting of metaverse technology quality in cost and managerial accountants’ performance because it developed their skills and improves the practical IT abilities of the professionals.