Jaafar Abbas Kareem et al. 2026. Opportunities and Challenges of Blockchain Technology Adoption in Accounting: A Qualitative Study Based on the Perspectives of Accounting Experts and Academics in the Republic of Iraq. International Journal of Computer Information Systems and Industrial Management Applications. 18, 20s (Nov. 2026), 1733–1759. DOI:https://doi.org/10.70917/ijcisim-2026-6104.