The study aims to review the literature on the fundamental changes in Managerial Accounting (MA) in light of accelerating Digital Transformations (DT) and increasing Sustainability Requirements (SR) from 2020 to August 2025, with the purpose of informing researchers and professionals about recent developments. The study relied on a qualitative analysis of the content of a group of studies indexed in the Scopus database. The study included a literature review of topics such as artificial intelligence tools and techniques, cloud computing, linear programming, sustainability reporting, and strategic managerial accounting practices. The study results revealed that accelerated DT improves the efficiency of managerial accounting practices by enhancing the accuracy and speed of information access, thereby supporting decision-making. The integration of Environmental, Social, and Governance (ESG) principles into managerial accounting practices is a growing trend. However, the contribution of management accountants in this field remains limited, especially in Small and Medium-Sized Enterprises (SMEs). The study revealed challenges, most notably a lack of digital skills, limited resources, and weak integration between modern technological systems and traditional accounting practices. The study also identified research gaps, most notably the need for applied field studies that address the impact of digitization on sustainability, and for enhancing management accountants' role as strategic partners in supporting sustainable growth. The study concluded with recommendations, most notably enhancing professional training for accountants and stimulating investment in sustainable digital solutions to help align accounting frameworks with contemporary global changes.
Water represents as a basic intellectual material in the myths of creation and the start of formation, Thus, water has turned into an intellectual material in literary mythological texts in addition to its function in sculptural Mesopotamian sculpture. The research is in three sections: the first section deals with Myth, its concept, peculiarities and types, the second section is about mythological literature, the third section is about the idea of water and mythical literature. The question research question here is that does the idea of water have any impact on mythological literature? And Does it link to sculptural products? The importance of the research is that it shows the human imagination and its relationship to functioni
... Show MoreIt is out of question that USA foreign policy has a great superiority and
influence all over the world.
This study deals with all dimensions; aims; and challenges of the American
foreign policy. It aims to answer the following question: within the current changes in
the world, how can the aims of the American foreign policy be realized?
The successive international changes in the economic, political, cultural and other fields resulted in many phenomena that occupied different levels of interest, and have been followed up, studied and analysed by specialists and researchers especially under the development of the media in the global communication.
Even though these phenomena had reflections in the communication domain like development and changes in the mechanism of behaviours between the international communities, they created in the meantime a phenomenon that caused an imbalance in the production, spread and the use of the informations that were supposed to be for fewer than 5 countries whereas it actually it is for more than 180 countries.
Smart systems are the trend for modern organizations and should meet the quality of services that expect to produce. Internet of Everything (IoE) helped smart systems to adopt microcontrollers for improving the performance. Analyzing and controlling data in such a system are critical issues. In this study, a survey of IoE systems conducted to show how to apply a suitable model that meets such system requirements. The analysis of some microcontroller boards is explored based on known features. Factors for applying IoE devices have been defined such as connectivity, power consumption, compatibility, and cost. Different methods have been explained as an overview of applying IoE systems. Further, different approaches for applying IoE technology
... Show MoreThe study examines the root causes of delays that the project manager is unable to resolve or how the decision-maker can identify the best opportunities to get over these obstacles by considering the project constraints defined as the project triangle (cost, time, and quality) in post-disaster reconstruction projects to review the real challenges to overcome these obstacles. The methodology relied on the exploratory description and qualitative data examined. 43 valid questionnaires were distributed to qualified experienced engineers. A list of 49 factors causes was collected from previous international and local studies. A Relative Important Index (RII) is adapted to determine the level of importance of each sub-criterion in the fou
... Show MoreUrban land uses are in a dynamic state that varies over time, the city of Karbala in Iraq has experienced functional changes over the past 100 years, as the city is characterized by the presence of significant tourist and socio-economic activity represented by religious tourism, and it occur due to various reasons such as urbanization. The purpose of this study is to apply a Markov model to analyze and predict the behavior of transforming the use of land in Karbala city over time. This can include the conversion of agricultural land, or other areas into residential, commercial, industrial land uses. The process of urbanization is typically driven by population growth, economic development, based on a set of probabilities and transitions bet
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