The education process, which includes teachers and students, as well as the teaching environment in general, has drawn the attention of the education process due to desirable characteristics such as the educational function, which is distinguished by evolution in its performance methods, scalability, coherence, cost savings, and efficiency. Over the last several decades, e-teaching has varied from the traditional education style, where teachers encounter many difficulties while implementing the traditional education style. Researchers have arrived at conclusions regarding the variables that influence teachers’ acceptance of e-teaching by asking respondents to fill out questionnaires, conduct interviews, collect relevant information, and analyze the data obtained. In addition, colleges and universities have been searching for innovative ways to make education readily available to learners and make teaching easier for teachers. Despite the great importance of e-teaching in Iraq to support higher education and human development in contemporary ways, the implementation of e-teaching resists multiple challenges in Iraq. The proposed work can summarize these challenges as the few lecturers and trainers who provide training courses in preparing electronic lectures, information and communications technology infrastructure, electronic lectures and educational materials, tutors, and technical expertise. This paper aimed to identify factors determining the effect of activating e-teaching in Iraq. The research will elaborate on the concept of e-teaching in Iraq and discuss its importance and impacts with significant emphasis on Iraq. The current work concludes that e-teaching in Iraq has made meaningful progress in three universities.