Digital Transformation and Its Impact on Managerial Accounting Practices in Indonesian Companies

Digital transformation has rapidly redefined the operational landscapes of businesses worldwide, with significant implications for managerial accounting. This study explores the influence of digital technologies—including cloud-based accounting systems, big data analytics, and enterprise resource planning (ERP)—on the practices of managerial accounting in Indonesian companies. Using a systematic literature review (SLR) method, data were synthesized from peer-reviewed journals and scholarly databases to identify current trends, implementation challenges, and the evolving role of management accountants. The findings reveal that digital transformation enables more timely, accurate, and strategic financial decision-making. However, successful integration requires substantial investment in digital infrastructure and upskilling of professionals. This study contributes to the growing discourse on accounting innovation and offers practical recommendations for companies aiming to remain competitive in the digital era.