IMPACT OF DIGITALIZATION ON THE CHANGES IN MANAGEMENT ACCOUNTING IN SMEs: THEORETICAL ASSUMPTIONS

Abstract

Traditional management accounting is no longer in line with the changing business environment, and the need for managers to react quickly and make decisions as quickly as possible in terms of digitalization. Management accounting is applied for efficient and purposeful decision-making at different levels of management. Meanwhile, digitalization in companies is accelerating and simplifying the generation of this information. Thus, an attempt to reconcile these two research areas - management accounting and digitalization - can lead to results that facilitate business operations in a chaotic environment. A systematic literature review approach was used to disclose the impact level of digitalization on the changes in management accounting in SMEs. Results revealed possible theoretical assumptions of the impact of digitalization on management accounting changes in SMEs.