Technology has become one of the important pillars on which organizations that want to succeed in their work depend, as well as those that seek to achieve a leading competitive advantage in their field of work. As they develop, institutions face decisions that require correct information, and the appropriate time for decision-making aims to analyze costs and explain the mechanisms used in the industrial sector in Iraq and the impact of implementing the enterprise resource planning system on the economy. And to display unit costs. Therefore, the complexity of business requires complex information systems that help make good management decisions effectively and efficiently and have a positive impact on financial and non-financial systems.

The rise of digital currencies such as Bitcoin and Ethereum has reshaped the landscape of global trade and financial transactions. This study investigates how digital currencies are influencing international accounting practices, focusing on the challenges and opportunities posed by this disruptive technology. By analyzing case studies from major economies, the paper explores the potential for blockchain to enhance transparency, streamline cross-border payments, and ensure better tax compliance. The findings suggest that while digital currencies provide efficiency gains, they also introduce regulatory and volatility risks that must be managed by accounting professionals globally.

The current research aims to measure the role of accounting information technology represented by (Perceived benefit, ease of use) in reducing tax evasion represented by (Fair distribution of tax burden, penalties and penalties, combating tax evasion, employees efficiency, economic conditions) among a sample of employees of tax departments in the Middle Euphrates region, the research has stood on an important problem, which was formulated under the question of the research (What is the role of accounting information technology in reducing tax evasion?),  In order to address the problem, two hypotheses were formulated, and the research relied on the descriptive analytical approach in measuring, describing and analyzing the research variables, and the research relied on the questionnaire tool in collecting the necessary data, As (150) questionnaires were distributed to the concerned tax department employees, and (137) questionnaires were retrieved, with (129) questionnaires valid for analysis and (8) damaged questionnaires. To analyze the results, the (SPSS&AMOS) package was used (V.28). The research summarized several findings, foremost of which was that accounting information technology has an impact in reducing tax evasion. Additionally, there is a high degree of use of accounting information technology in improving the capabilities of tax department employees in the Middle Euphrates region to reduce tax evasion. The research recommends the use of modern accounting information methods and techniques to combat tax evasion and ensure timely payment of taxes in the right place.

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

Financial fraud has become a persistent issue with the rise of online transactions and digital platforms. This paper explores the evolving role of forensic accountants in identifying and preventing fraud in the digital age. Through case studies and recent examples of financial crimes, the study evaluates the effectiveness of forensic accounting techniques such as data analytics, digital forensics, and cyber risk assessment. The paper also discusses the regulatory landscape and suggests strategies for improving fraud detection through technological innovation in accounting.