The Impact of Emerging Technologies on Management Accounting

Management accounting is considered as a key component in current business units to achieve organizational improvement in various areas such as: management and costs reduction, strategic management, success in competitive global markets that require the use of up-to-date technologies. This paper provides an overview of emerging technologies and their impact on management accounting. This study shows that many emerging technologies, due to the importance that management accountants play in the success of organizations, require more research in a fast and timely time process. Many organizations need to implement business intelligence and analytics (BI&A) technologies, machine learning algorithms, and the Internet of Things to achieve more accurate predictions and support reporting and decision making. This research includes reviewing, describing, analyzing, and summarizing some research in the field of management accounting, which examines the impact of emerging technologies to enhance and assist management accountants in guiding business units toward success in global business markets