Citation

Zainuddin, Siti Afiqah and Talha, Mohammad and Yeo, Sook Fern and Baharudin, Dayana Mastura and Zainuddin, Siti Hanis (2026) Artificial Intelligence in Management Accounting: Opportunities and Challenges. In: Leveraging AI and Big Data for Business Innovation. Springer Science and Business Media Deutschland GmbH, pp. 439-448. ISBN 978-3-032-20412-7, 978-3-032-20411-0

Text Artificial Intelligence in Management Accounting_ Opportunities and Challenges _ Springer Nature Link.pdf - Published Version Restricted to Repository staff only Download (689kB)

Abstract

The effects of Artificial Intelligence (AI) are changing the landscape of management accounting through the automation of the more mundane and repetitive processes offered in terms of predictive analytics, and influence decision making at a strategic level. However, these capabilities afford numerous challenges to management accounting and accountants’ faith in data quality, inclusivity of ethics, professional judgement, and changing roles. This conceptual paper examines the opportunities and challenges from AI in management accounting, develops a framework to examine how AI capabilities can lead to value creation but moderated through organizational readiness and ethical governance. This study draws primarily on studies from 2019 until 2025 within the scope of AI capabilities, contingency theory, and sociotechnical systems theory. The paper presents far-reaching implications for accountants, managers, and policymakers to engage with and seek to continue evolving accounting at a time when AI is reframing the business environment.

Item Type:	Book Section
Uncontrolled Keywords:	Management accounting, Predictive analytics
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	28 Oct 2026 03:53
Last Modified:	28 Oct 2026 03:53
URII:	http://shdl.mmu.edu.my/id/eprint/16930

Downloads

Edit (login required)