Management Accounting and Digital Technologies: A Science mapping review

Abstract

[EN] This study applied science mapping techniques to provide an overview of the scientific production of management accounting and digital technologies. It was considered a sample of 128 articles extracted from Scopus and WoS. Results showed that almost 80% of the articles analyzed were published in the last five years. This growth in scientific production is mainly due to technological advancements, demand for real-time information, regulatory changes and accounting standards, the need for efficiency and cost control, and the growing interest in sustainability and social responsibility issues. The conceptual structure of this sample was grouped into four clusters: digital strategy adoption, digital financial innovation, digital transformation strategies, and digital and financial sustainability. Based on the gaps identified, future research should explore management accounting and AI-based technologies within the government sector, SMEs, environmental sustainability issues, and curricular changes in university accounting courses.