THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) AND CLOUD COMPUTING TECHNIQUES ON COST MANAGEMENT IN THE FIELD OF SMART MANUFACTURING: AN INNOVATIVE METHOD IN MANAGEMENT ACCOUNTING IN IRAQ. Wor.econo. and fin. Bul. 2025;47:250-261. Accessed April 18, 2026. https://www.scholarexpress.net/index.php/wefb/article/view/5350