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The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Employing Blockchains Technology for Decision-Making Between Comprehensive Internal Maintenance and External Contracting, and Its Impact on the Costs of Optical Cable Routes ) for the student Mohammed Kati’ Ghulam to obtain of Cost and Managerial Accounting  certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.

This study aimed to apply blockchain technology as a strategic tool to improve decision-making between internal maintenance and external contracting for fiber optic cable routes at the General Company for Communications and Information Technology. This would enhance transparency, increase operational efficiency, and reduce costs. The research problem lies in the absence of an effective system that supports informed decision-making based on reliable and transparent data in the field of telecommunications infrastructure maintenance. This leads to increased costs and poor service quality, especially given the operational challenges the company faces in managing maintenance operations internally or through external contracting.

The study concluded that implementing blockchain technology is essential to address current operational challenges. This technology has the potential to improve spending efficiency, ensure transparency, and enhance oversight of maintenance operations, which will positively impact the quality of services provided compared to external contracting alternatives.

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