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"Challenges of Digitalization in the Green Economy" • Beograd, 2025
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Scientific Meta-Analysis
TOOLS AND TECHNOLOGIES FOR THE DIGITALISATION OF MANAGEMENT ACCOUNTING PROCESSES: BIBLIOMETRIC AND PATENT DATA INSIGHTS
Autori
Sînziana-Maria Rîndașu
Abstract
In today’s increasingly competitive business environment, companies are leveraging technological advances to re-engineer activities and meet stakeholder and shareholder expectations regarding performance and sustainability. This study aims to shed light on the tools and technologies used to digitalise management accounting processes. It focuses on the relevant literature and a set of patents to provide an overview of the theoretical and practical tools and technologies available. The study’s findings indicate consistent growth in the number of publications with a similar upward trend in patents, especially during the Covid-19 pandemic. By comparing the tools and technologies in the two datasets, we reveal a convergence between research and technological development with innovations primarily aimed at enhancing management accounting information systems to boost efficiency and reduce costs. Furthermore, we uncover that the recent focus is on artificial intelligence and automated learning techniques. While not exhaustive, this study enhances the understanding of the tools and technologies that are reshaping management accounting processes, providing valuable insights for scholars, practitioners, and educators.
Ključne reči
management accounting, digitalisation, Artificial Intelligence (AI), Machine
Strane
51-61
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