Al-Maliki NAY. DIGITAL CAPABILITIES IN MANAGEMENT ACCOUNTING AND THEIR ROLE IN IMPROVING THE QUALITY OF COST INFORMATION AN EXPLORATORY APPLIED STUDY AT THE UNIVERSITIES OF KUFA AND KARBALA. KSR [Internet]. 2026 Nov. 1 [cited 2026 Nov. 7];4(1):1-17. Available from: https://bulletin.ouk.kz/index.php/bulletin/article/view/191