Strategic management accounting practices between developed and emerging economies using machine learning - Study overview

Aug 3, 2026

The study examines how strategic management accounting practices differ between developed and emerging economies and how machine learning reshapes the use of business data for managerial decision-making. It argues that management accountants’ effectiveness is increasingly influenced by analytics technologies, machine learning algorithms, and the Internet of Things, enabling better forecasting, reporting, and support for international business success. The research reviews, analyzes, and summarizes relevant prior work to clarify the impact of emerging technologies on accountants’ strategic capabilities.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages15

Reading Time38 min

AccessFree to download

Introduction

Strategic management accounting and its role

Information systems and managerial decision-making

Challenges of client satisfaction and profitability

Link between accounting data and strategic advantage

Strategic management accounting practices between developed and emerging economies using Machine Learning Dr. Mohammad Salameh Almahairah Isra University Jordan [mohammad.almahirah@iu.edu.jo](mohammad.almahirah@iu.edu.jo) Dr. Vinod Kumar Saroha Assistant Professor, CSE and IT Department Bhagat Phool Singh Mahila Vishwavidyalaya, Khanpur Kalan, Sonipat. Sonipat Pin: 131305 Haryana India [vnd.saroha@gmail.com](vnd.saroha@gmail.com) Anju Asokan Assistant professor Sri eshwar college of engineering Coimbatore 641202 [anjuasokan@sece.ac.in](anjuasokan@sece.ac.in) Dr. P. Umaeswari Associate Professor, Department of Computer Science and Business Systems, R. M. K. Engineering College, Kavaraipettai – 601206. Javed Akhtar Khan ASSOCIATE Professor INDUR INSTITUTE of Engineering and Technology Computer science and engineering [er.javedkhan@gmail.com](er.javedkhan@gmail.com) Dr Melanie Elizabeth Lourens Deputy Dean: Faculty of Management Sciences Durban University of Technology, Durban KwaZulu-Natal, South Africa [Email: Melaniel@dut.ac.za](Email: Melaniel@dut.ac.za) Orcid number: 0000-0002-4288-8277" DOI: 10.47750/pnr.2022.13.09.753 Data's function is changing dramatically, but new technologies like machine learning (ML) is also transforming how we can handle and use the data (AI) . Nearly astounding are the changes, their pace and scope, and how they affect practically every facet of daily life, including management accounting of course. In this purview, the term"data" refers to business data in its broadest definition. Computers can now learn from experience much like humans and decision-makers do thanks to machine learning (ML) . ML and AI for the management accountants have occasionally been considered in the previous 5 to 10 years, despite the fact that these ideas have been applied fora long time in other company disciplines like banking and logistics. Due to the critical role that management accountants play in an organization's success; this study demonstrates the need for greater research on numerous developing technologies in a timely manner. To make more accurate forecasts and enhance reporting and decisionmaking, many firms must use business intelligence and analytics technologies, machine learning algorithms, and | Journal of Pharmaceutical Negative Results | ¦ | Volume 13 | ¦ | Special Issue 9 | ¦ | 2022 |
6317 | | --- | --- | --- | --- | --- | --- | --- | --- | the Internet of Things. This study explores the effects of new technology on management accountants' abilities to lead business units to success in international marketplaces. It does so by examining, describing, analyzing, and summarizing some of that research. Keywords: Machine learning, decisions, management accountant, analytics, Management accounting 1. Introduction The most important component of the information system is accounting. According to S. Briciu, the management activity that uses accounting information depends on a variety of variables, including: confidentially, urgency, the level of management to which it is addressed, etc. [1]The information system must be able to give the management the information he requests when the manager specifies the data he need. Managers require pertinent information that supports their planning, decision-making, as well as the implementation and management of those decisions. Managerial Accounting (MA) has developed from the old costing practices that gave managers pertinent information to the more recent standards of Activity Based Costing and the Balanced Scorecard approach that offer value. [2]The first source of information that allows for corroborated decisions to be made in order to achieve stationary goals is managerial accounting. Due to the advent of globalization, managerial accounting has changed its function and increased its management utility. Organizational profitability is enabled by profitable managerial decisions, and accounting sup

FAQs

What is the focus of the study?

The study focuses on strategic management accounting practices between developed and emerging economies and on how machine learning affects the way management accountants handle business data for decision-making.

Why is machine learning relevant to management accounting?

Machine learning transforms how business data can be handled and used, supporting more accurate forecasting, improved reporting, and better decision-making by management accountants.

How does strategic management accounting influence organizational performance?

Strategic management accounting is presented as a tool for developing and monitoring business strategy, helping organizations align internal policies with business strategies to improve competitiveness and performance.

Aug 3, 2026

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