Smart Technology and Management Accounting Agility: A Systematic Literature Review and a Research Agenda

The world economy has been disrupted by unexpected events such as COVID-19 and the war in the Ukraine, highlighting the need for agile solutions. Smart technology, which is capable of learning, reasoning, and functioning, offers a potential solution for this unpredictability. While scholars have recently argued for the critical role of smart technologies in responding to a changing environment, their role and influence in management accounting have received limited attention. It is unclear how technology may affect management accounting's agility and proactiveness. Therefore, this study aims to identify the agility needs in management accounting and analyze the characteristics of smart technologies that can enhance agility in this field. A systematic literature review of 71 studies was conducted, identifying agility needs and investigating the application of smart and non-smart technologies in addressing them. The results contribute to bridging the gap between smart technologies and management accounting agility and provide a research agenda for future studies.