Abstract

Rapid technological advances have brought challenges and opportunities along with the development of management accounting in corporate transformation. To maximize the contribution of management accounting, companies need to utilize technology. This article, based on a literature study from various sources, concludes that digitalization has changed the accounting management landscape through process automation, increased data accessibility, system integration, more sophisticated data analysis, solid data security, and the need for the development of skills and roles in the accounting profession . In the era of digitalization, the role of accountants is also changing, requiring the development of skills in information technology. Management accounting in the digital era is experiencing a significant transformation, influenced by advances in information technology and developments in the digital world. The following are some of the main aspects that show how management accounting adapts to the digital era: Management Accounting Information Systems (SIAM), Cloud Computing, Big Data and Data Analysis, IoT (Internet of Things), Automation and Artificial Intelligence, E-commerce Era, Cyber ​​Security , Mobile Computing and Blockchain. With the adoption of this technology, management accounting in the digital era can provide faster, more accurate and relevant information, thereby enabling better decision making in a rapidly changing business environment.

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