Smart Accounting Technologies and Their Role in Enhancing the Digital Economy for Businesses- A Case Study of a Sample of Iraqi Companies

Smart accounting technologies are an essential part of the evolution of the digital economy, providing tremendous opportunities to improve companies' financial and administrative performance by enhancing the efficiency and accuracy of accounting processes. This study aims to evaluate the effectiveness of smart accounting technologies in the companies Al-Joud and Noor Al-Kafl, focusing on how they enhance economic performance and contribute to achieving the digital economy.  The study examines how to assess the effectiveness of smart accounting technologies in improving companies' financial and administrative performance. The study included two aspects: the theoretical aspect relied on a variety of modern sources addressing smart accounting techniques. As for the practical aspect, it relied on a survey methodology, in which 156 questionnaires were distributed to employees at the two companies, the study's sample, to collect data on the adoption of smart accounting techniques and their impact on performance. The study's most important conclusions revealed a positive impact of smart accounting techniques on the financial and administrative performance of Al-Joud and Noor Al-Kafeel companies, highlighting the importance of adopting these techniques in the context of modern business. The main recommendation was to develop strategies to increase the adoption of smart accounting techniques, with a focus on employee motivation and training to ensure effective use.