“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., vol. 47, pp. 250–261, Jun. 2025, Accessed: Apr. 18, 2026. [Online]. Available: https://www.scholarexpress.net/index.php/wefb/article/view/5350