The new Role of Accountant According to the Modern Definition of Management Accounting and its Reflection on the Iraqi Environment

Many studies in management accounting are concerned with the applications and methods of management accounting used in different countries, and also examine the most important factors affecting the development of the application of these methods, as the various professional organizations have been interested in observing the development of the role of the managerial accountant with the development of these methods and through the issuance of a definition of management accounting. This research determined the role of the management accountant according to the development of its methods and changes in the business environment, and this research found that despite the development of the definition of management accounting, which indicates a change in the role of the managerial accountant, the methods and applications of management accounting in Iraq are still limited and that the change in them is slow and not commensurate with the change in the business environment.