Management accounting as a strategic tool for decision making in scenarios of innovation and complexity
Management accounting as a strategic tool for decision making in scenarios of innovation and complexity
DOI:
https://doi.org/10.51473/rcmos.v1i1.2023.1801Keywords:
Management Accounting. Strategy. Information Technology. Decision Making. Corporate Governance.Abstract
This scientific article aims to analyze the transformation of the role of accounting in contemporary times, shifting from merely a tax registration instrument to becoming an indispensable tool in strategic management and business sustainability. Through an in-depth bibliographic review, the historical evolution of accounting science, the importance of cost systems, the relevance of corporate governance, and the impact of new technologies, such as Big Data and Artificial Intelligence, on the profession are discussed. The study demonstrates that, in a globalized and volatile economic environment, management accounting provides the necessary subsidies for risk mitigation and long-term value creation. It is concluded that the accounting professional must gather multidisciplinary skills, combining refined technique with a holistic view of the business.
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Copyright (c) 2023 Alyson Rodrigues Xavier (Autor)
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