Advancements in Management Accounting and Digital Technologies: A Systematic Literature Review

This systematic literature review applied bibliometric analysis and science mapping to analyse studies on management accounting and digital technologies. The objective was to gain insights from multidisciplinary perspectives, including topics such as big data, business intelligence and analytics, artificial intelligence, and blockchain. The analysis of 140 articles from Scopus and Web of Science indicated that almost 75% were published in the last five years, due to technological innovations, demand for efficiency, cost control, sustainability, and social responsibility practices. The findings indicated that the conceptual structure of this sample can be categorised into four clusters: artificial intelligence and blockchain, information technology and cloud computing, big data, and business intelligence. Future research should empirically examine AI and blockchain integration in government institutions and small and medium-sized enterprises, and their roles in enhancing social and environmental sustainability.