<![CDATA[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.]]>
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