Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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Digital Transformation in Management Accounting: A Literature Review on Current Practices, Challenges, and Future Directions

Authors
Dian Indah Hayati1, *, Intan Nurbaiti Fawziah1, Rino Dwi Putra1
1Universitas Negeri Padang, Padang, Sumatera Barat, Indonesia
*Corresponding author. Email: dindahhayati@unp.ac.id
Corresponding Author
Dian Indah Hayati
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_15How to use a DOI?
Keywords
Digital Transformation; Management Accounting; Big Data; Artificial Intelligence; Cloud Computing; Competitive Advantage
Abstract

This literature review examines recent research on the transformative impact of digitalization on management accounting, with a focus on how digital tools such as big data, artificial intelligence, and machine learning redefine the profession. Digital advancements drive the evolution of management accountants’ roles from traditional bookkeeping to strategic analysis, requiring new competencies in data analytics, critical thinking, and digital literacy. Key themes include improvements in operational efficiency, competitive advantages through data-driven decision-making, and interdisciplinary collaboration. The review also addresses significant challenges, including data security concerns, skill gaps, and the necessity for cultural adaptation within organizations. By highlighting both opportunities and obstacles, this review underscores the importance of aligning accounting education with industry demands and fostering a digital-friendly organizational culture. The findings provide insights into the comprehensive effects of digital transformation, paving the way for future research and encouraging a balanced approach that integrates technology with traditional accounting wisdom.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_15How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dian Indah Hayati
AU  - Intan Nurbaiti Fawziah
AU  - Rino Dwi Putra
PY  - 2025
DA  - 2025/09/16
TI  - Digital Transformation in Management Accounting: A Literature Review on Current Practices, Challenges, and Future Directions
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 160
EP  - 166
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_15
DO  - 10.2991/978-94-6463-839-4_15
ID  - Hayati2025
ER  -