The Role of Management Accounting In The Decision-Making Process: In Kurdistan Region Telecommunications

The study investigates the influence of Managerial
accounting in telecommunications company decision-making. The
study's novelty is rooted in its ability to elicit ideas from telecoms
firms in order to demonstrate that managerial accounting's
functions are also essential factors in determining its importance
and effectiveness. As a result, the functions of managerial
accounting in telecommunications businesses were determined
using an ordinary least squares regression model. This was done
utilizing information gathered from 120 employees of Korek
Telecommunications Company in Erbil, Iraq. The study's findings
revealed that using management accounting to collect and
communicate information helps telecoms businesses make better
decisions. The findings also revealed that employing management
accounting to process data and produce high-quality reports had
a negative impact on telecoms businesses' decision-making. The
study's findings suggest that the efficient application of
management accounting in decision-making is not limited to the
firm's financial elements. The study reveals that large potential
gains in financial performance are possible when organizations
pay attention to management accounting components of data
collection, processing, and communication, as well as the
preparation of high-quality reports, both practically and
academically