Implementation of Management Accounting in Corporate Strategic Decision Making

Abstract

The changing global business landscape, characterized by market uncertainty, technological advancements, and increasing demands for sustainability, has driven the importance of management accounting as a strategic instrument in decision-making. Management accounting functions are no longer limited to historical reporting but have evolved into providers of relevant, projective, and integrative information. Through techniques such as Activity-Based Costing, variance analysis, adaptive budgeting, and the balanced scorecard, organizations obtain data that supports strategic planning, performance evaluation, and more effective resource allocation. The integration of digital technologies such as big data analytics, artificial intelligence, and ERP systems further strengthens management accounting's ability to provide rapid and precise information. Furthermore, growing awareness of sustainability demands that management accounting incorporate environmental, social, and governance (ESG) indicators into strategic decision-making frameworks. A literature review indicates that the effectiveness of management accounting implementation is influenced by contextual factors, including organizational size, level of digitalization, and managerial culture. This study confirms that management accounting serves as a strategic foundation that connects information, technology, and sustainability to strengthen competitive advantage. These findings are expected to provide theoretical contributions through literature synthesis and practical contributions in the form of guidelines for companies in building adaptive and long-term-oriented management accounting systems