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The basis of economic developments and the expansion of the practice of manufacture activities and trade, has expanded the role of accounting as a tool to ensure the circulation proper wheel of development through the translation and control of economic activities of organizations, the use of information and analysis has enabled individuals to realize the reality of the world in which they live, they need the information for the purpose of the right move in their daily, whether that information concerning aside economically or socially or whatever aspect of life, do not stop at this point, but that the basis of the work of any organization of business organizations is the information because most decisions in the various administrative levels are making and taken in the shade, it is that increase of knowledge decision makers and reduce the risk of uncertainty and even contribute directly to determine the best alternative from a range of alternatives available to the other, and became such an urgent need for information must be obtained for the purpose of ensuring the survival and the continuation of the organizations. It is well known that accounting privacy in this matter are those that prepare and submit information (quantitative and non quantitative), through financial reports to those levels, and as long as it is directed for internal purposes, the preparation will be the responsibility of the management accountant in the organization, and to be able to accounting to meet these needs shall practitioners adherence to standards of business ethics as a prerequisite for the submission of accounting information in the form of management which can carry out its functions to the fullest, the failure in the system of management accounting (or any system) can destroy all the efforts of the organization in achieving success and progress.

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Is no longer the focus of the accountants in the agricultural activity is limited to measuring the gains and losses in the units that adopt this kind of activity, but has expanded this area to cover all its operations and to measure associated with such operations cost, and came this expansion as a result of the great attention given by both plant and animal in the economies of many nations, for his contribution to the actors as well as activities and other sectors in the processes of comprehensive development. It have faced agricultural activity or the agriculture sector in Iraq in the past few years a number of challenges was the lack of rainfall has dwindled country's share of the amount of water in the Tigris and the Euphrates and the drought, the many artesian wells, as well as soaring temperatures and the succession of dust storms to expand with all of this phenomenon of desertification and its effects in the agricultural areas available, so its had it the need to signal and alert to the risks involved in this phenomenon and its implications in a digital format (by measuring the change in the cost of agricultural production, resulting there from) to understand with the degree of these risks and to push for a speed reduction and addressed before it is too late.

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The research aims to give a digital picture with an accounting indication of the dangers of the phenomenon of drugs trade and abuse in Salah al-Din Governorate as a field for a case study for three years (2017-2019). In view of the growth and spread of this phenomenon in recent times, as despite the few cases that were monitored by the responsible security authorities. In the governorate compared to other Iraqi governorates, especially Baghdad and Basra. However, the increase in the size and spread of the drug phenomenon doubly year after year calls for the development of a numerical translation according to accounting financial measures that contribute to building a better and broader awareness for decision-makers in the province to limit and eliminate it, and the research concluded that. The phenomenon of drug abuse and trade is present at very simple levels within the governorate and varies according to the districts affiliated to it. At the governorate level, it was found that there are large sums that burden the governorate’s budget, resulting from the drug phenomenon, and that these sums increased in imaginary proportions from 2017 to 2019. Where the rate of increase is close to 500%, and the greatest danger if we know that these numbers represent statistics for individuals who have actually been arrested, let alone people who have not been arrested yet, and drug quantities that were not monitored.

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