Abstract:
This thesis explores the evolving landscape of management accounting, emphasizing the integration of new technologies and advanced analytics methods. The first part provides a comprehensive overview of management accounting, highlighting its role in modern business decision-making. Next, the study examines the impact of emerging technologies—such as automation, artificial intelligence, and data analytics—on management accounting practices. To deepen the analysis, a statistical investigation using Stata is conducted to assess the relationship between financial variables and business failure. The findings offer valuable insights into how management accounting can leverage technological tools to improve financial oversight and decision-making, enhancing business resilience.
