Managerial  Accounting  and  Fintech in  Listed Telecommunication Enterprises

Abstract structured in: FinTech has transformed various fields, including accounting. Solutions such as cloud accounting, big data, and advanced digital automation processes have fundamentally reshaped accounting practices. While offering opportunities for accountants, these advancements also challenge their adaptability in the context of the Fourth Industrial Revolution.Introduction: Recent studies have primarily focused on FinTech applications in insurance, banking, and securities but have yet to clarify factors influencing the adoption of FinTech in managerial accounting within listed telecommunication enterprises. Based on the Technology Acceptance Model (TAM) proposed by (13), this paper conducts an empirical study to address the research gap.Methods: Data were collected from 155 accountants and accounting managers working at listed telecommunication enterprises through an online survey using Google Forms from March 2024 to November 2024. Using quantitative research methods, specifically Partial Least Squares Structural Equation Modeling (PLS-SEM), along with SPSS and AMOS 20 software, the study provides evidence that FinTech has significantly impacted and reshaped managerial accounting in enterprises.Results: This is reflected in three key factors: 1) FinTech applications in managerial accounting help reduce accounting costs. 2) FinTech applications provide reliable managerial accounting information. 3) FinTech applications help mitigate risks. However, in smaller telecommunication enterprises, FinTech adoption remains underemphasized. Conclusions: This research contributes both theoretical and practical insights, motivating listed enterprises to digitalize FinTech technologies in their accounting activities. For smaller enterprises, further consideration and time are necessary for effective adoption