This book constitutes the revised selected papers of the Second International Conference on Digital Transformation in Achieving Sustainable Development of Management, Economic, and Applied Sciences, DTSMEA 2024, held in Baghdad, Iraq, during May 4-5, 2024.

The 42 full papers included in this book were carefully reviewed and selected from 141 submissions. The papers included in this book were organized in topical sections on Accounting, Finance, and Economic Sustainability; Banking, Digital Transformation, and Financial Technology; and Economic Development, Sustainability, and Technological Innovation.