RESEARCH ON THE RESTRUCTURING OF ENTERPRISE MANAGEMENT ACCOUNTING SYSTEMS AND VALUE CREATION UNDER DIGITAL TRANSFORMATION

Authors

  • Cong Yanxin Lincoln University College, Petaling Jaya, Malaysia
  • Debasish Das Lincoln University College, Petaling Jaya, Malaysia
  • Sreemoy Kanti Das Lincoln University College, Petaling Jaya, Malaysia

DOI:

https://doi.org/10.61841/qwr9mg27

Keywords:

Enterprise Management, Accounting Systems, Value Creation, Digital Transformation, Enterprise.

Abstract

Companies are under more and more pressure to enhance their internal processes in order to make sure they will still be there in the future since technology is changing so quickly. This research seeks to examine how digital technologies enhance value creation and drive the reconfiguration of computerised management accounting systems inside businesses. The investigation will specifically examine the value generated by these technologies. Management accounting is changing because of the combination of technology like big data analytics, artificial intelligence, cloud computing, and the Internet of Things. The coming together of these technologies is what is causing this transformation. Management accounting used to just be responsible for reporting, but now it also helps in making strategic decisions. In a world where everything is connected digitally, the study looks at how important accounting functions like budgeting, cost control, performance assessment, and risk management have changed from how they used to be done. This research aims to elucidate how technology may enhance the timeliness, accuracy, and relevance of accounting data using both theoretical analysis and empirical case studies. This will be done by showing how to utilise technology. This helps firms respond better to changes in the market, which is a good thing. The research also emphasises the essential need of aligning technical resources with an organization's goals to foster innovation and the generation of enduring value. This is done to make it more likely that businesses will be useful in the long term. The results demonstrate that businesses shouldn't only buy electronic instruments; they need also train their accounting staff how to utilise them and how to communicate with colleagues from other departments. The purpose of this paper is to assist businesses operate successfully in the age of digital commerce by offering them practical tips on how to enhance their bookkeeping and get more out of their job.

References

Alsharari, N. M. (2024). The interplay of strategic management accounting, business strategy and organizational change: as influenced by a configurational theory. Journal of Accounting & Organizational Change, 20(1), 153-176.

Huang, C., & Yin, X. (2023). The Impact of Digital Transformation on Enterprise Accounting. European Online Journal of Natural and Social Sciences, 12(4), pp-418.

Ma, L., Chen, X., Zhou, J., & Aldieri, L. (2022). Strategic management accounting in small and medium-sized enterprises in emerging countries and markets: A case study from China. Economies, 10(4), 74.

Nguyen, T., Le-Anh, T., Nguyen Thi Hong, N., Huong Nguyen, L. T., & Nguyen Xuan, T. (2025). Digital transformation in accounting of Vietnamese small and medium enterprises. Journal of Financial Reporting and Accounting, 23(2), 769-787.

Pronchakov, Y., Prokhorov, O., & Fedorovich, O. (2022). Concept of high-tech enterprise development management in the context of digital transformation. Computation, 10(7), 118.

Ranawaka, D. A. T. Y., & Said, S. I. (2024). Digital Transformation in Management Accounting: Shaping Corporate Strategies-A case study Based on Swedish Service-related firms.

Wang, K., Zhang, Z., Xiong, J., Li, H., Liu, H., & Ma, H. (2023). Balancing strategic renewal, cost and efficiency: a case study in digital transformation. Journal of Business Strategy, 44(5), 266-276.

Yang, Y., & Cui, W. (2022). Digital transformation of listed agricultural companies in China: practice, performance, and value creation. Mathematical Problems in Engineering, 2022(1), 4429937.

Downloads

Published

2025-12-31

How to Cite

Yanxin, C., Das, D., & Das, S. K. (2025). RESEARCH ON THE RESTRUCTURING OF ENTERPRISE MANAGEMENT ACCOUNTING SYSTEMS AND VALUE CREATION UNDER DIGITAL TRANSFORMATION. Journal of Advance Research in Applied Science (ISSN 2208-2352), 11(1), 52-58. https://doi.org/10.61841/qwr9mg27