Jingyi Shi, Lei Xu, Ying Gu

Ying Gu

December 09, 2025

Artificial intelligence; Management accounting; Digital transformation; Pathway research

The in-depth development of the digital economy has made artificial intelligence (AI) technology a key force driving transformation across various sectors of society. Management accounting, as a core system for enterprise decision support and value creation, is facing both transformational pressure and historical opportunities. This paper aims to explore how artificial intelligence drives a systematic transformation in the philosophy, model, and capabilities of management accounting, and to construct an evolutionary pathway. The research first analyzes the current application status and limitations of management accounting, elaborates on the theoretical foundation for transformation, then focuses on constructing a three-stage transformation path model: from tool empowerment to model reconstruction, and finally to ecosystem intelligence. It analyzes the characteristics and key implementation points of each stage, proposes countermeasures to address transformation challenges, and provides an outlook for the future, offering references for the practical upgrading of enterprise management accounting.

© 2025, the Authors. Published by ISCCAC

This is an open access article distributed under the CC BY-NC license