Artificial Intelligence and the Evolving Role of Managerial Accountants: A Systematic Literature Review
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| Pages: | 48 : 56 |
| Abstract: | The emergence of Artificial Intelligence has introduced transformative changes in managerial accounting, reshaping not only the technical processes but also the role and required competencies of managerial accountants. This paper conducts a systematic literature review to examine how AI technologies, such as machine learning, natural language processing, and predictive analytics, are influencing the responsibilities, decision-making processes, and strategic positioning of managerial accountants within organizations. The review synthesizes findings from academic literature in the last years, highlighting both opportunities and challenges. Results indicate a paradigm shift: accountants are moving from traditional reporting roles toward more analytical and strategic functions. This study contributes by identifying gaps in the current literature and suggesting directions for future research on the evolving human dimension of managerial accounting in the age of AI. |
| JEL classification: | M41 |
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M41
