Triple Transition of Manufacturing Digital Transformation and Management Accounting Tool Innovation: An Empirical Study Based on Historical Periodization

Background: Manufacturing digital transformation has evolved from an optional strategic initiative to a competitive imperative, yet the evolutionary dynamics of management accounting tools within this context remain inadequately theorized.Existing literature predominantly adopts static perspectives, overlooking the temporal and phased nature of digital transformation.Objective: This study proposes a historical periodization framework to understand manufacturing digital transformation and management accounting innovation through a "triple transition" process, examining how accounting tools evolve across distinct historical periods.Methods: A sequential explanatory mixed methods design is employed, combining quantitative panel data analysis of 112 Chinese A-share manufacturing companies (2015-2024) with qualitative case studies of Haier Group, Sany Heavy Industry, and Midea Group.The theoretical framework integrates historical institutionalism theory and the TOE model.Results: Digital transformation progresses through three phases: informatization foundation (2000-2012), digital leap (2012-2020), and intelligent breakthrough (2020-2024).Management accounting innovation serves as a critical mediating mechanism, accounting for 28% of digital transformation's performance effect, increasing to 35% during the intelligent breakthrough period.Regression analysis reveals escalating returns to digital investment with coefficients increasing from 0.284 to 0.367 across periods.Conclusions: The study identifies path-dependent transformation trajectories while highlighting industry-specific adaptation mechanisms, contributing a comprehensive framework for understanding co-evolutionary dynamics between technological advancement and accounting practice innovation.