<![CDATA[Palm oil plantations require cost information that is timely, traceable, and comparable across dispersed estate, logistics, and mill operations. This study develops a practice-oriented framework linking Digital Management Accounting (DMA), cost transparency, and plantation performance. A PRISMA 2020-guided Systematic Literature Review was conducted for publications from 2021–2025. Four thematic search strings yielded 25 records, 23 after deduplication; 11 studies met the inclusion criteria after title–abstract and full-text screening. The synthesis identifies four DMA capability groups: integrated digital cost systems, digital cost-driver tracing, analytics and variance dashboards, and digital audit trails with data governance. Cost transparency is operationalized through five measurable dimensions: timeliness, granularity, traceability, verifiability, and comparability. The proposed model positions cost transparency as the mechanism through which DMA can strengthen decision quality, variance control, and cost-efficiency performance, while digital maturity and operational complexity are identified as boundary conditions for future empirical testing. The study contributes a sector-specific taxonomy, operational indicators, and testable propositions for digital cost governance in palm oil plantations. Keywords: Digital Management Accounting; Cost Transparency; Palm Oil Plantations; Cost Governance; Systematic Literature Review.]]>
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