Transformasi Digital Dalam Akuntansi Manajemen: Tantangan Dan Manfaat
DOI:
https://doi.org/10.31004/joecy.v6i2.11623Keywords:
management accounting, benefits, challenges, information technology, digital transformation.Abstract
Digital transformation in management accounting has brought about significant changes, prompting companies to adopt advanced technologies to improve efficiency, accuracy, and the quality of decision-making. This study aims to analyze the challenges and benefits of digital transformation in management accounting arising from the implementation of various digital technologies in the accounting information management process. The method used is a literature review as a step in data collection by conducting a comprehensive analysis of 8 selected articles. The results of the study indicate that digital transformation in management accounting offers benefits such as increased data processing speed, information transparency, and superior predictive analytics capabilities. However, its implementation also faces challenges such as a shortage of qualified human resources, high technology investment costs, and potential data security risks. Therefore, organizations must develop appropriate strategies, including enhancing human resource competencies and strengthening information security systems. In conclusion, digital transformation in management accounting is a strategic opportunity that can strengthen a company’s competitiveness if managed with effective risk mitigation.
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Copyright (c) 2026 Revi Rakhmawati, Naila Septiana Putri, Roshiana Syari Dewi, Bunga Nur Aulina, Ina Muflihatun Ina Muflihatun, Sumarno Sumarno
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