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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Ekonomika Jurnal Ekonomika CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia EKONOMIKA45 Proceeding of The International Conference on Economics and Business Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceedings of The International Conference on Business and Economics Jurnal Manajemen Dan Bisnis Ekonomi Indonesian Economic Review Master Manajemen Jurnal Bisnis Inovatif dan Digital Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) International Journal of Economics and Management Research
Mohammad Chaidir
STIE Kasih Bangsa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Cyber Security and Digital Transformation in Strategic Management Accounting: A Systematic Literature Review of Their Roles in Achieving Competitive Advantage Mohammad Chaidir; Moh Zalmi Kahardian
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 3 (2026): July: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i3.471

Abstract

This study presents a qualitative Systematic Literature Review (SLR) examining the roles of Cyber Security (CS) and Digital Transformation (DT) in strengthening Strategic Management Accounting (SMA) to achieve sustainable Competitive Advantage (CA). Following the PRISMA 2020 framework, peer-reviewed studies published between 2015 and 2025 were systematically identified, screened, and synthesized from major academic databases. The findings indicate that SMA has evolved into a strategic capability supporting data-driven decision-making, while DT enhances organizational agility, innovation, and analytical capabilities through advanced digital technologies. Simultaneously, CS safeguards digital assets, ensures information integrity, strengthens organizational resilience, and supports business continuity. The review demonstrates that integrating SMA, DT, and CS creates complementary strategic capabilities that significantly improve organizational performance and long-term competitiveness. The study contributes to the literature by providing an integrated conceptual framework and identifying future research opportunities concerning digital accounting, cybersecurity governance, and sustainable competitive advantage in the digital economy.
Co-Authors A. Sigit Pramono Hadi Andi, Avvan Andri Dermawan Anggelica Ramadhani Anis Yulia Anisa Setyowati Avip Elian Benardi Cahyatih Kumandang Dadang Irawan Desgita Afil Salputri Eka Wahyu Kasih Fachry Abda El Rahman Farah Qalbia Fatikhul Fata Grace Yulianti Hutami, Hastuti Prayekti Imih, Imih Indradewa, Rhian Jannah, Nurul Kurniawan, Muhamad Agung Suhartono Mia Christy Patricia Moh Zalmi Kahardian Ngadi Permana Nofita, Nofita Novrizal, Novrizal Nuril Khusni Al Amin Ria Wulandari Ruslaini, Ruslaini Saputra, Felix Kane Seger Santoso Sigit Pranomo Hadi Siti Maulizah Sri Utami Nurhasanah Sulis Yuliani Tanti Sugiharti Tarigan, Joni Wicaksono, Panut Yessica Amelia