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.
In this research, that been focused on the most important economic benefits expected when applying the three standards of sustainability in construction projects (economic, environmental and social). Fuzzy AHP, a multi-decision decision-making technique for evaluating construction projects. Which when used we get the speed and accuracy in the results. Using this technique will reduce uncertainties decisions significantly (fuzzy environment), that found in most projects .The results of the data analysis showed that the economic standards take the greatest relative importance (60%) among the three sustainability standards. Therefore, the implementation of any standards need a cost so the economic benefit of any proje
... Show MoreThis research aims to demonstrate the knowledge pillars of the product life cycle assessment technique and how to measure the cost according to this technique, and to clarify its role in reducing costs, improving product quality and optimizing the use of available resources, and a set of results has been reached, the most important of which are: The separation of environmental costs through the use of product life cycle assessment technique helps the Management in handling the increase of these costs, reducing the rates of environmental pollution and preserving resources, which contributes to achieving the sustainability of the product, and based on the results obtained, a set of recommendations were presented, the most important of which w
... Show MoreWith the spread of the use of liquefied petroleum gas (LPG) in developing countries for use in domestic cooking with the increase in the expansion and distribution of gas pipelines for residential buildings, the 2002 World Summit focused on sustainable development in clean energy for natural gas (NG) and LPG. The research aims to focus on the important aspects of design sustainability from an environmental point of view to reduce gas leakage, accidents, and explosions that occur socially to expand the distribution of LPG and motivate the consumers to use it instead of natural gas and other fuels, and from an economic point of view to take into account the annual cost and aesthetic imp
Coronavirus diseases 2021 (COVID-19) on going situation in Iraq is characterized in this paper. The pandemic handling by the government and the difficulties of public health measures enforcement in Iraq. Estimation of the COVID-19 data set was performed. Iraq is endangered to the pandemic, like the rest of the world besides sharing borders with hotspot neighbouring country Iran. The government of Iraq launched proactive measures in an attempt to prevent the viral spread. Nevertheless, reports of new cases keep escalating leaving the public health officials racing to take more firm constriction to face the pandemic. The paper bring forth the current COVID-19 scenario in Iraq, the government measures towards the public health challenges, and
... Show MoreThe recent advances in technology, the increased dependence on electrical energy and the emergence of the fourth industrial revolution (Industry 4.0) were all factors in the increased need for smart, efficient and reliable energy systems. This introduced the concept of the Smart Grid (SG). A SG is a potential replacement for older power grids, capable of adapting and distributing energy based on demand. SG systems are complex. They combine various components and have high requirements for real time reliable operation. This paper attempts to provide an overview of SG systems, by outlining SG architecture and various components. It also introduces communication technologies, integration and network management tools that are involved in SG sys
... Show MoreThe subject of dumping is considering today one of the subjects in which form an obstruction arise in front of the cycle of growth for some countries , such as the study of dumping is capturing a large attention by the competent because either a big role and effect in growing the economies of nations then the subject of dumping became a field turn around its sides many measures and laws … and may be done resorting to by many states of the world to anti-dumping as approach of determent weapon delimit the impact of dumping and gives the national agriculture sector the opportunity for rising and growing so this section of international economics is capturing a special importance and represent in same time an important
... Show MoreThe aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu
... Show MoreThis research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the company's relian
... Show MoreLung cancer is the most common dangerous disease that, if treated late, can lead to death. It is more likely to be treated if successfully discovered at an early stage before it worsens. Distinguishing the size, shape, and location of lymphatic nodes can identify the spread of the disease around these nodes. Thus, identifying lung cancer at the early stage is remarkably helpful for doctors. Lung cancer can be diagnosed successfully by expert doctors; however, their limited experience may lead to misdiagnosis and cause medical issues in patients. In the line of computer-assisted systems, many methods and strategies can be used to predict the cancer malignancy level that plays a significant role to provide precise abnormality detectio
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