Mosleh Mazin Salim Al Iraqia University, Iraq.
Email: mosleh.m.salim@aliraqia.edu.iq
Durgham Ahmed Abdul Ridha Ministry of Education-Iraq, Iraq.
Email: durgham.ahmed1106@coadec.uobaghdad.edu.iq
Taiseer Mohammed Jumaah University Of Fallujah, Iraq.
Email: taseer.mohammed@uofallujah.edu.iq

Abstract:

The primary aim of this study is to explore the integration of artificial intelligence (AI) technologies with management accounting practices and its impact on corporate governance. Specifically, it investigates how this integration enhances transparency, supports strategic decision-making, and improves operational efficiency, thus promoting adherence to ethical and professional standards. To test the hypotheses and assess the influence of AI and management accounting techniques on corporate governance, a survey was conducted using a questionnaire distributed to 500 accountants working in Iraqi companies listed on the Iraq Stock Exchange. The results suggest that, due to the unique nature of AI implementation, management accountants can utilise AI to analyse data more efficiently, establish robust control systems, and improve the quality of accounting processes. However, the adoption of AI in corporate governance presents complex challenges and wide-reaching implications. Corporate governance should be regarded as a dynamic process rather than a static outcome. Only organisations that prioritise ethical principles and have a solid foundation in traditional transparency and legal frameworks are likely to fully realise the potential of AI in corporate governance.

Keywords:Artificial Intelligence, Management Accounting, Corporate Governance, Stock Exchange.