<![CDATA[This study aims to systematically map the benefits and challenges of artificial intelligence (AI) implementation in management accounting practice, and to interpret the resulting patterns through Disruptive Innovation Theory and the Theory of Planned Behavior. A systematic literature review (SLR) method was employed, analyzing articles indexed in the Google Scholar database and published between 2021 and 2025. Using predetermined inclusion and exclusion criteria, 18 articles were selected for analysis. The findings indicate that AI implementation offers significant benefits for management accounting, including task automation, reduced human error, and enhanced capacity for strategic decision-making, consistent with the characteristics of disruptive innovation. However, the realization of these benefits is constrained by several challenges, including human resource reluctance toward new technology, inadequate training and data infrastructure, skills gaps, and the absence of clear regulation, data privacy, and ethical guidelines — factors that reflect low perceived behavioral control toward AI adoption. This study contributes to the management accounting literature by integrating two theoretical lenses rarely applied together to explain AI adoption dynamics, and offers practical implications for organizations and accounting education in preparing the workforce for AI-driven transformation.]]>
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