<![CDATA[The development of digital technology has changed how organizations manage information and perform management accounting activities. Management accounting information systems are not only used to provide financial information but also support planning, control, performance evaluation, and managerial decision-making. This study aims to examine the role of digitalization in management accounting information systems in supporting managerial decision-making, the benefits it provides, and the challenges associated with its implementation. This study uses a descriptive qualitative literature review of ten scholarly articles addressing digitalization, management accounting information systems, managerial performance, and business decision-making. The articles are examined based on their research focus, methods, main findings, and relevance to the objectives of this review. The findings indicate that digitalization can support decision-making by providing faster, more relevant, accurate, and integrated information. The use of technologies such as accounting information systems, Enterprise Resource Planning (ERP), cloud computing, data analytics, and automation can also improve process efficiency and expand the role of management accounting in planning and control. However, these benefits depend on infrastructure readiness, employees’ digital competencies, information quality, and data governance. Therefore, digitalization needs to be accompanied by the development of users’ capabilities and adequate controls so that the resulting information can be appropriately used in managerial decision-making.]]>
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