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The Intersection of Management Accounting and Digital Technologies: A Systematic Analysis

Authors

ADELEKE, Adebowale Babawale

Department of Accounting and Finance, Faculty of Management Sciences, Ajayi Crowther University P.M.B 1066, Oyo, Oyo State (Nigeria)

OMOTESHO, Adewale Bankole

Department of Accounting and Finance, Ajayi Crowther University P.M.B 1066, Oyo, Oyo State (Nigeria)

Article Information

DOI: 10.47772/IJRISS.2026.10200400

Subject Category: Management

Volume/Issue: 10/2 | Page No: 5440-5469

Publication Timeline

Submitted: 2026-02-22

Accepted: 2026-02-27

Published: 2026-03-12

Abstract

This systematic analysis explores the intersection of management accounting and digital technologies, examining the impact of technological advancements on management accounting practices. The study synthesizes existing literature, highlighting key themes, trends, and future research directions. Findings suggest that digital technologies, such as artificial intelligence, blockchain, and cloud computing, are transforming management accounting practices, enabling more efficient data analysis, improved decision-making, and enhanced organizational performance. The study contributes to the growing body of research on the digitalization of management accounting, providing insights for academics, practitioners, and policymakers.

Keywords

Management accounting, Digital technologies, Artificial intelligence, Blockchain

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References

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