Abstract:
This paper explores the impact of digitalization on management accounting in the context of a changing economic environment. Emphasis is placed on how modern technologies improve decision-making processes through better data access and integration. The research uses a systematic literature review and qualitative analysis to identify key opportunities and challenges that digitalization brings to managerial accounting. UDC: 657.1:005.53; JEL: M41
Description:
ȚÂRĂU, Alexandra. Trends in the Economic Environment – Management Accounting. Online. In: Development Through Research and Innovation IDSC-2025: International Scientific Conference: The 6th Edition, May 16th, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 341-346. ISBN 978-9975-168-26-7 (PDF). Disponibil: https://doi.org/10.53486/dri2025.42
