Strategic Decision Making in the Digital Age: Contributions of ManagementAccounting and Industry 4.0 Technologies to Organizational Sustainability
DOI:
https://doi.org/10.54536/ajee.v5i1.5823Keywords:
Accounting, Decision-Making, Industry 4.0, Managerial Control, SustainabilityAbstract
Accounting has undergone intense transformations driven by digital technologies and sustainability demands, consolidating itself as a strategic tool for governance and decision-making. In this scenario, the integration between accounting practices and Industry 4.0 solutions creates new possibilities, but also exposes challenges related to managerial adaptation and continuous training. For this reason, this article aims to investigate strategic decision-making in the digital age, highlighting the contributions of management accounting and Industry 4.0 technologies to organizational sustainability. The study was conducted through an integrative literature review, based on national and international databases, systematizing evidence published between 2020 and 2025, in dialogue with productions of our research group. The results indicate that digital tools, ESG indicators, and hybrid costing methodologies increase the accuracy of management accounting, while technologies such as blockchain, big data, and cyber-physical systems strengthen transparency and efficiency. It is concluded that organizational sustainability in the digital age depends on the convergence between innovative accounting practices, training of managers and the critical adoption of emerging technologies, allowing the alignment of competitiveness, governance and socio-environmental responsibility
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Copyright (c) 2026 Antônio José de Souza, Ednaldo Ferreira e Silva, Fábio André De Farias Vilhena, Felipe Gramonski dos Santos, Isidro José Bezerra Maciel Fortaleza do Nascimento, Rafael Soares Cardoso, Ruany Idalice Martins Barros, Tiago Luz de Oliveira, Amarildo Jesus Teles Contreiras
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