Dampak Akuntansi Manajemen dari Digitalisasi
DOI:
https://doi.org/10.34306/abdi.v4i2.1040Kata Kunci:
Akuntansi Manajemen, Digitalisasi, Akuntansi, Era DigitalAbstrak
Paper ini menggunakan pendekatan deskriptif-analitis untuk mengkaji literasi. Gambaran tentang bagaimana digitalisasi mempengaruhi praktik penerapan akuntansi manajemen diberikan dalam artikel ini. Temuan menunjukkan bahwa pengelolaan dan pelaporan keadaan internal perusahaan atau organisasi bukanlah satu-satunya bidang di mana digitalisasi berdampak pada akuntansi manajemen. Temuan ini menunjukkan bahwa dampak digitalisasi terhadap akuntansi manajemen lebih luas dan melampaui pengelolaan dan pelaporan kondisi internal organisasi. Transformasi digital dalam akuntansi manajemen diperlukan agar bisnis dapat maju, dan hal itu dapat dicapai melalui pengaruh beberapa elemen. Penggunaan akuntansi manajemen digital, yang mencakup pelaporan real-time, data besar, komputasi awan, blockchain, kecerdasan buatan, dan kemajuan teknologi lainnya, memiliki dampak praktis dalam penerapan akuntansi yang lebih cepat, lebih terintegrasi, dan tidak terlalu berbahaya bagi lingkungan. (tanpa kertas). Reformasi pendidikan juga penting untuk mempersiapkan akuntan masa depan yang dapat dipercaya dan siap menghadapi era digital. Sistem pendidikan harus berkembang dan beradaptasi untuk menghasilkan pemimpin negara yang cerdas, lebih siap menghadapi tantangan di masa depan, dan masa depan.
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