Strategic Management Accounting as a Decision-Making Tool in the Era of Technological Disruption
DOI:
https://doi.org/10.61942/oikonomia.v3i2.532Keywords:
Strategic Management Accounting, Decision Making, Technology Disruption, Management Information SystemsAbstract
Technological disruption, characterized by the rapid development of digitalization, big data, and integrated information systems, has transformed the business environment and demanded increasingly complex managerial decision-making. This situation has significant implications for the role of management accounting, which is no longer limited to recording and controlling costs but has evolved into a strategic instrument to support decision-making. This article aims to conceptually analyze the role of strategic management accounting as a decision-making tool in the era of technological disruption based on a literature review. The research method used is a qualitative approach with a descriptive-analytical design through a literature review, analyzing relevant theories, concepts, and previous research findings. The focus of the analysis is directed at the transformation of the role of strategic management accounting in providing strategically valuable financial and non-financial information for management. The results of the study indicate that conceptually, strategic management accounting has an important contribution in improving the quality of decision-making through the integration of technology, data analysis, and a long-term orientation towards organizational competitive advantage. This article is expected to enrich the theoretical study of management accounting and provide conceptual implications for the development of managerial decision-making practices in the era of technological disruption.
References
Amril, A., & Syamsuri, H. (2025). Dampak Faktor Perilaku terhadap Praktik Akuntansi Modern. SENTRI: Jurnal Riset Ilmiah, 4(7), 350-359.
Astuti, N. D., Malau, E. I., & Bahantwelu, M. I. (2025). Model Konseptual Integrasi Akuntansi Lingkungan Ke Dalam Pelaporan Keuangan: Implikasi Bagi Akuntabilitas Dan Praktik Akuntansi Modern. Jurnal Akuntansi: Transparansi Dan Akuntabilitas, 13(2), 77-85.
Bhaktiningsih, T. Y., & Surbakti, L. P. (2024). Akuntansi manajemen strategis dalam era digital: Review literatur tentang transformasi dan inovasi. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 1447-1457.
Elza, P. (2025). Sistem informasi akuntansi manajemen dalam mendukung keputusan strategis perusahaan. Jurnal Akuntansi dan Sistem Informasi, 1(1), 38–46.
Hayne, C. (2022). The effect of discontinuous and unpredictable environmental change on management accounting during organizational crisis: A field study. Contemporary Accounting Research, 39(3), 1758-1796.
Khan, M. S. U., Sophia, J., & Shetty, P. (2025). The Evolving Role of Management Accounting in Strategic Decision-Making: A Study of Contemporary Practices in Data-Driven Enterprises. International Journal of Research and Scientific Innovation, 12(6), 1578-1590.
Napitupulu, E. V., & Supriadi, H. (2025). Manajemen strategik: Kalibrasi inovasi untuk menghadapi disrupsi dan mencapai keunggulan bersaing. Stiletto Book.
Nasrah, H. (2023). Akuntansi manajemen dalam era digital. Jurnal Ekonomi Manajemen Bisnis Syariah Dan Teknologi, 2(2), 201-210.
Nawanti, R. D., Santoso, W. T., Sumardjoko, B., & Fathoni, A. (2024). Transformasi Kepemimpinan Pendidikan Era Disrupsi. Didaktika: Jurnal Kependidikan, 13(2 Mei), 2599-2606.
Nuhu, N. A., Baird, K., & Jiao, L. (2023). The effect of traditional and contemporary management accounting practices on organisational outcomes and the moderating role of strategy. American Business Review, 26(1), 6.
Pakpahan, S. R., & Nikmah, N. (2024). Kesiapan Kerja Mahasiswa Akuntansi Di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, Dan Adaptabilitas Karir. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(3), 3796-3811.
Pedroso, E., & Gomes, C. F. (2024). The current role of management accounting: paradigm shift and future challenges. Journal of Accounting & Organizational Change, 20(2), 307-333.
Pratt, L., Bisson, C., & Warin, T. (2023). Bringing advanced technology to strategic decision-making: The Decision Intelligence/Data Science (DI/DS) Integration framework. Futures, 152, 103217.
Putri, Y. A., Sulbahri, R. A., & Kusuma, G. S. M. (2023). Pengaruh Strategi Green Marketing Terhadap Kinerja Keuangan Dan Non-Keuangan Perusahaan. Akuntansi Dan Manajemen, 18(1), 33-50.
Rahmah, W. (2025). Transformasi manajemen keuangan UMKM dalam era digital dan ketidakpastian ekonomi: Sebuah eksplorasi humanistik. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 566–575.
Rawdhan Rawdhan, A. A., & Kaliappen, N. (2024). Strategic Management Accounting In Australian Manufacturing Firms-A Study Of Tools And Techniques For Efficiency Improvement In The Current Fourth Industrial Revolution Context. International Journal for Quality Research, 18(3).
Septianingsih, C. A., Ratnasari, P., Awaliah, A. U., & Una, B. K. (2025). Dampak transformasi digital terhadap peran akuntan di perusahaan startup. Jurnal lentera bisnis, 14(3), 4414-4425.
Sukardi, S., Nurhayati, N., & Siregar, F. (2024). Manajemen strategis dalam menghadapi tantangan globalisasi: Integrasi teknologi, budaya, dan keberlanjutan untuk daya saing global. Jurnal Visi Manajemen, 10(2), 148-162.
Widi Hariyanti, S. E. (2025). Akuntansi manajemen. PT Bukuloka Literasi Bangsa.
Yuniawati, R. I., Fitria, F., Himawan, I. S., Maryadi, A. F., Rahayu, D., Kurniawan, R., & Rahmadi, R. (2023). Akuntansi manajemen. Penerbit Widina
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Fitri Sukmawati, Muhammad Ali
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
