Almahairah, Mohammad SalamehSaroha, Vinod KumarAsokan, AnjuUmaeswari, P.Khan, Javed AkhtarLourens, Melanie Elizabeth2023-01-182023-01-182022-11-11Almahairah, M.S. 2022. Strategic management accounting practices between developed and emerging economies using Machine Learning. Journal of Pharmaceutical Negative Results. 13(9): 6317-6331 (14).2229-7723https://hdl.handle.net/10321/4565Data's function is changing dramatically, but new technologies like machine learning (ML) is also transforming how we can handle and use the data (AI). Nearly astounding are the changes, their pace and scope, and how they affect practically every facet of daily life, including management accounting of course. In this purview, the term "data" refers to business data in its broadest definition. Computers can now learn from experience much like humans and decision-makers do thanks to machine learning (ML). ML and AI for the management accountants have occasionally been considered in the previous 5 to 10 years, despite the fact that these ideas have been applied for a long time in other company disciplines like banking and logistics. Due to the critical role that management accountants play in an organization's success; this study demonstrates the need for greater research on numerous developing technologies in a timely manner. To make more accurate forecasts and enhance reporting and decisionmaking, many firms must use business intelligence and analytics technologies, machine learning algorithms, and Journal of Pharmaceutical Negative Results ¦ Volume 13 ¦ Special Issue 9 ¦ 2022 6318 the Internet of Things. This study explores the effects of new technology on management accountants' abilities to lead business units to success in international marketplaces. It does so by examining, describing, analyzing, and summarizing some of that research.15 penMachine learning1115 Pharmacology and Pharmaceutical SciencesDecisionsManagement accountantAnalyticsManagement accountingArticle2023-01-1710.47750/pnr.2022.13.09.753