The impact of the use of modern management accounting in decision-making for industrial companies in the Iraqi-Kurdistan Region/ Erbil

The objective of this research is to identify the (Impact of the use of modern management accounting in decision-making in the Iraqi Kurdistan's industrial companies. The data collected by Email in study population. that is study population include of many sector like (university, bank, intuition technical, business company, Service Company, Government institutions, and industrial company,) the sample of 106 respondents from internal auditors and financial managers and accountant and manager in Iraqi Kurdistan/ Erbil . The research found the presence of the impact of the use of management accounting technique (budget, activity based costing, target costing, just in time, customer profitability, Balanced Scorecard, total quality management, financial statement) to decision making in the Iraqi Kurdistan's industrial companies. The most important objectives of this dissertation are given explanation of the variables of the study, modern management accounting and decision making. To build a theoretical framework to the research variables. To determine the correlation as well as the impact of modern management accounting in decision making. The result of this dissertation was the following:  The levels of modern management accounting with decision making are high.  There is a high positive correlation between modern management accounting and decision making.  There is not strong impact of modern management accounting in decision making, Based on the results of this dissertation, a set of recommendation presented in order to enhance the role modern management accounting and decision making. Keywords: Modern Management Accounting , Decision Making