Decision-making support in management accounting in the intelligent era

With the development of the intelligent era, digital and Artificial Intelligence (AI) tools are widely used in daily life. In the field of corporate management, decision-making has evolved from simple operation control to intelligent performance analysis driven by technology tools. Correspondingly, management accounting also transfers roles from dealing simply with financial data to actively participating in company management and decision-making. Therefore, the integration of AI tools into management accounting decision-making systems becomes a main issue in the digital society. This paper emphasizes the usage and limitation of traditional management accounting from different aspects, such as technologies, staff, or organization, and analyzes the application of new intelligent tools in management accounting decision-making systems, extending risks and prospects. This survey mainly focuses on analyzing AIs significant role in management accounting by case study and context analysis. Intelligent management accounting not only promotes financial goals in the companys short-term management but also predicts analysis for future long-term goals. Therefore, this survey has important significance for improving company development.