چکیده مقاله
The rapid advancement of artificial intelligence AI has significantly transformed management accounting by reshaping traditional approaches to planning, control, and managerial decision making In increasingly complex and data intensive business environments, management accounting systems are required to move beyond historical reporting toward more predictive, analytical, and strategically oriented functions This paper provides a comprehensive review of the existing literature on the application of artificial intelligence in management accounting, with a particular emphasis on practical organizational applications, implementation challenges, and future research directions Using a narrative literature review approach, this study synthesizes prior academic and professional research to identify key areas in which AI technologies are being integrated into management accounting practices The review indicates that AI applications are most prominently developed in budgeting and forecasting, cost management and optimization, performance measurement and management control, strategic decision support, and risk management These applications enhance analytical accuracy, enable real time insights, and support more informed and timely managerial decisions Despite these advantages, the adoption of AI in management accounting is associated with several limitations, including data quality and governance issues, ethical and regulatory concerns, skills gaps among accounting professionals, and organizational resistance to technological change This paper discusses these challenges and highlights future research opportunities related to explainable artificial intelligence, human–AI collaboration, organizational and behavioral implications, and the integration of AI with enterprise information systems The study contributes to the management accounting literature by offering a structured and application oriented overview of AI’s evolving role in contemporary management accounting practice
کلیدواژهها
نویسندگان
Mohammad Hossein Asadian
Master's degree student in Financial Accounting, Tarbiat Modares University, Tehran, Iran
رزومه علمی کاربران
درباره سیویلیکاتبلیغات در سیویلیکاآمار علمی ایرانتقویم علمی ایرانداده کاوی مقالاتطرح های پژوهشی
شیوه ارجاع
در صورتی که می خواهید در اثر پژوهشی خود به این مقاله ارجاع دهید، به سادگی می توانید از عبارت زیر در بخش منابع و مراجع استفاده نمایید: Asadian، Mohammad Hossein،1404،: Management accounting and artificial intelligence: A comprehensive review of applications, challenges, and future research directions،یازدهمین کنفرانس بین المللی و دوازدهمین کنفرانس ملی یافته های نوین در مدیریت، روان شناسی و حسابداری،تهران،https://civilica.com/doc/2595244
ارائهشده در
مجموعه مقالات یازدهمین کنفرانس بین المللی و دوازدهمین کنفرانس ملی یافته های نوین در مدیریت، روان شناسی و حسابداری30 بهمن 1404 · تهران