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. World Economics and Finance Bulletin, [S. l.], v. 47, p. 250–261, 2025. Disponível em: https://www.scholarexpress.net/index.php/wefb/article/view/5350. Acesso em: 18 apr. 2026.