2026. The impact of using artificial intelligence techniques in achieving the qualitative characteristics of accounting information and its reflection on conceptual statement 8: An analytical study of the opinions of a sample of employees of the Basrah Municipality Directorate. Entrepreneurship Journal for Finance and Business. 7, Speical 7 (Nov. 2026), 29–39. DOI:https://doi.org/10.56967/ejfb20261012.