The different impacts of management accounting techniques on organizational decision-making

Purpose This study aims to examine how key management accounting techniques, Activity-Based Costing (ABC), the Balanced Scorecard (BSC) and standard costing contribute to organizational decision-making and performance management in various contemporary business environments. Design/methodology/approach A qualitative systematic literature review was conducted using 89 peer-reviewed studies published between 2019 and 2025. A thematic synthesis was used to identify recurring patterns, relationships and contextual factors influencing the effectiveness of management accounting techniques. Findings The findings indicate that ABC improves cost accuracy and supports more informed pricing and resource allocation decisions, while BSC enhances strategic alignment through integrated financial and non-financial performance measures. Standard costing remains valuable for cost control and variance analysis, particularly in stable environments. The effectiveness of these techniques is strongly influenced by organizational culture, leadership commitment and digital maturity. Research limitations/implications This study has several limitations. First, it relies on secondary data, meaning that the findings depend on the quality and scope of the existing literature. Second, the review focuses primarily on English-language publications, which may introduce language bias. Third, publication bias may be present because studies reporting positive results are more likely to be published. Additionally, variations in research methods and organizational contexts limit direct comparison across studies. Finally, the absence of primary data prevents direct validation of findings within real organizational settings. Practical implications Organizations can enhance decision-making by adopting management accounting techniques, such as Activity-Based Costing, Balanced Scorecard and standard costing, while aligning them with organizational culture, leadership support and digital capabilities. Investing in training and technology integration enables managers to use accounting information more strategically for planning, control and performance improvement. Originality/value This study contributes to the literature by proposing a digital contingency framework that explains how organizational and technological factors shape the effectiveness of management accounting techniques in decision-making and strategic management.