Abstract
The present research aims at identifying modern techniques of management accounting, showing the stages of their development and identifying the challenges that prevent their application in Iraqi companies. The research hypothesizes that these challenges represent a real problem, and make them subject of diagnostic analysis to provide a greater opportunity to develop the role of management accounting systems. To achieve the goal of the research, a survey form has been designed and distributed to a sample of accountants in the City of Mosul, and then statistical analysis of responses has been made to investigate the samples using (Excel). The basic conclusion of the research is to deal with the challenges of the application of modern techniques and binding to many Iraqi companies especially in the light of the challenges of the current external environment. The research recommended the need for the scientific and academic reevaluation of management accounting practices applied in Iraq and drafting a conceptual framework for a better management accounting practices. .
