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 45, 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.

Inhalt

Accounting, Finance, and Economic Sustainability.- The role of accounting for social responsibility in tele-communications companies in reducing the phenomenon of green washing (an analytical study).- Cyber security risks to accounting information systems and their impact on company value an applied study in Zain Iraq Telecommunications Company.- Financial reporting in non-profit units according to inter-national standards and its impact in financial sustainability.- Role Sustainability accounting reduce Waste in production processes - Proposed mechanism.- The role of accounting regulation for small projects in business incubators to achieve sustainable development. An applied study of the Iraqi experience.- The impact of expert systems on enhancing the quality of financial decision-making in Iraqi banking institutions.- Assessing the effect of green bond issuance on the financial performance of a business entity.- The Future of Accounting education under the Developments in AI.- The Influence of Sustainability Reports on Investment Decisions and the Enhancement of the Reliability of Financial Reports of Economic Units.- The effect of Materiality on the Quality of Financial Reporting According to the Requirements of the International Financial Reporting Standards IFRS.- The Impact of non-Publication of financial Reports on the Qualitative Characteristics of Information and its Reflection on the Value of the Entity.- Banking, Digital Transformation, and Financial Technology.- Digital Currencies and their Potential Effects on Money Supply in the International Economy.- Diversification of banking services and its impact on enhancing strategic marketing direction: an analytical study at Union Bank.- Sustainable Digital Economy to Achieve Good Governance: An Analytical Study.- Stress tests as a tool to determine the degree of banking stability (Iraq case study).- The relationship of social responsibility in the banking sector to achieving the dimensions of sustainable development/a case study of the Iraqi Investment Bank.- Adopting anti-corruption auditing as a tool to control the effectiveness of anti-corruption activities and its role in reducing its spread - a field research at the University of Fallujah.- Artificial Intelligence as a Supporter of Digital Transformation in the Financial and Banking Sector in Algeria.- Using ARIMA models to predict asset quality for operating banks in Iraq until 2030.- Regulatory Laboratory for Innovative Financial Technologies in Developing the Banking Industry.- Measuring and analyzing the Central Bank's tools on economic activity in Iraq.- Proposed Framework for Auditing the Electronic Payment Companies According to International Standards on Auditing (ISA).- Economic Development, Sustainability, and Technological Innovation.- The relationship between economic financial crises and Iraqi stock market indicators for a selected sample of Iraqi banks for the period 2010-2020.- Model Building for a Statistically-Based Probabilistic Method Utilization for Aircraft Travel Time Prediction.- Impact of macroeconomic variables on Egypt's stock price index EGX30.- Strategic Entrepreneurship and its Impact on Enhancing Sustainable Marketing-An Analytical Study in the General Company for Electrical and Electronic Industries.- Measuring and analysis of the impact of public debt on some economic development indicators in Iraq for the period (2004-2018) using the (ARDL) model.- The role of organizational culture in crisis management.- Evaluation of investment projects in oil companies within a competitive strategy.- The importance of preparing the capital budget according to standards of efficiency, effectiveness and accountability.- Building a Predictive Model by Mitigating the Problem of Multicollinearity: An Applied Study on Co2 Emissions in Iraq.- Modern smart digital technology by using program Evaluation and review Technique to reduce costs.- Analysis of Indicators of Government Knowledge Spending Under Economic Crises and the Requirements of Economic Development: Selected Global Experiences.- Analyzing the effects of Nanotechnology on the global economy with a focus on the experience of China and Iraq.- Face Recognition Based on Some Statistical Models with a Multi-Dimensional Scaling Method.- The Role of Environmental Costs in Achieving Sustainable Development Dimensions: An Applied study in the Southern Cement Company.- The Role of the Oil Sector in Generating Domestic Production & GNI: An Analytical Study in Iraq for the Period (2004-2022).- Evaluating the performance of financial policy in Iraq, an applied study using VAR model.- Applying Sustainable Quality at the Source and Green Supply Chain Technics to Manage Costs and Product Sustainability.- Solving Stochastic Differential Equation Systems by Particle Swarm Optimization Programming.- Knowledge-based development in the Iraqi environment: A proposed vision to activate the role of universities in the Global Knowledge Index GKI.