Significance and importance of management accounting in managing own business in the context of digital transformation

the article is dedicated to studying the role and significance of management accounting in the management of modern enterprises amid the digital transformation of the economy. The aim of the research is to analyze the current state of management accounting systems in Russian organizations and to identify the main trends in their development under the influence of digital technologies. The study tasks include assessing the effectiveness of various approaches to organizing management accounting, identifying barriers to the implementation of modern technologies, and developing recommendations to overcome them. The methodological basis consists of principles of system analysis, comparative analysis methods, online surveys, and analysis of public reports. The research was conducted on a sample of 150 Russian enterprises from various industries during the period from March to June 2025. The results showed that enterprises with a high level of management accounting automation demonstrate 40% higher efficiency in managerial decision-making. It was found that the main barrier to the implementation of modern systems is the shortage of qualified personnel (68% of respondents). The practical significance of the study lies in substantiating the economic feasibility of investments in the automation of management accounting and developing methodological recommendations for enterprises of different sizes to adapt accounting systems to the requirements of the digital economy.

management accounting, digital transformation, business process automation, management efficiency, Russian enterprises, information technology, strategic planning, competitiveness