Affaq Thanoon Ibrahem, Asmaa Noaman Jasim
The research aimed to test the extent to which the use of business intelligence techniques contributed to the achievement of the effectiveness of accounting information systems. The research information were collected by preparing a questionnaire drafted to achieve that goal, and distributed to a group of academicians represented by teachers from accounting specialties (University of Mosul, University of Tikrit, Northern Technical University) during 2022, the number of valid forms for analysis was (68) forms. The descriptive analytical approach was adopted in the preparation of the research and the research arrived at several results, the most important of which is that the use of business intelligence techniques positively and morally affects the activation of accounting information systems, as the use of modern technologies including business intelligence techniques improves the effectiveness of accounting information systems through the speed of information processing and help accountants draw conclusions from huge information in a short time as well as extract predictive information from large information bases more easily for information users. This contributes to improving the quality of information published in financial reports and thus facilitates the process of making the right decisions, at the right time and appropriately for decision makers, whether at the administrative and executive level within enterprises or stakeholders more effectively. The research provides several recommendations, the most important of which is the need to keep abreast of technological developments using business intelligence techniques and to prepare qualified accountants for these technologies through workshops and training courses to obtain new knowledge.