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, [S. l.], v. 7, n. Speical 7, p. 29–39, 2026. DOI: 10.56967/ejfb20261012. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/655. Acesso em: 12 nov. 2026.