The Impact of the Shift Towards the Digital Economy on Developing Management Accounting Systems: A Comparative Analytical Study
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Abstract
Abstract development of management accounting systems, through a comparative analytical study between traditional and modern systems. The research is based on a systematic review of the scientific literature published in refereed global databases during the period 2020-2025. The research found that digital transformation has contributed to the transformation of the role of the management accountant from a historical reporter to a strategic advisor and decision-making partner, with the emergence of four major technology groups influencing this transformation: artificial intelligence and blockchain technology, information technology and cloud computing, big data, and business intelligence. The research also identified key challenges, most notably the gap in digital skills and the lack of integration between modern and traditional systems, especially in small and medium enterprises. The research provides practical recommendations for academics, practitioners, and policymakers to advance the path of digital transformation in management accountin.
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References
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