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All Journal Journal of Business Economics and Management
Rohimatul Muyasyaroh
Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember
Economics, Econometrics & Finance

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Digitalisasi Akuntansi, Informasi Biaya, dan Kinerja Organisasi: Tinjauan Literatur Sistematis Rohimatul Muyasyaroh; Alwan Sri Kustono
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1964

Abstract

Accounting digitalization is expected to improve cost information quality to support managerial decisions, yet its direct effect on organizational performance remains inconsistent. This study aims to map the relationships and mediation pathways among accounting digitalization, system quality, cost information, managerial decision-making, and organizational performance, and formulate a research agenda. A PRISMA 2020-based systematic literature review searched Scopus and Google Scholar (12 October 2026) for 2020–2026 publications; the 20–20–16–16–16 selection flow yielded 16 articles. Data were analyzed through thematic synthesis and mediation pathway mapping. Results show that the link between digitalization and information quality is the most consistent, direct effects on decisions or performance vary, and mediation through information quality receives the strongest support, whereas cost accounting techniques are not fully integrated with accounting information systems. System quality, cost information quality, and managerial decision quality are potential mechanisms, but serial mediation still requires testing. Organizations should align technology investment with information quality and user competence.
Co-Authors Alwan Sri Kustono