<![CDATA[This study highlights the shift in the digital business paradigm that makes data a key strategic asset. This phenomenon demands that management accounting transform from a reactive to a proactive function through the integration of Artificial Intelligence (AI) and Big Data Analytics (BDA). This study aims to analyze the adoption status of these technologies and the evolution of the role of accountants in the digital era. The method used is a Systematic Literature Review (SLR) with the PRISMA protocol. The results show that the use of Machine Learning and RPA significantly improves operational efficiency and supports predictive analytics and dynamic pricing. Key findings emphasize the fundamental shift in the role of accountants from number crunchers to future-oriented strategic analysts. Recommendations for organizations include investing in technology and human resource development through reskilling, and strengthening ethical and transparent AI governance to mitigate bias and privacy risks.]]>
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