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Remigio da Silva Guterres

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Review Open access Aug 2026

Digital Transformation, Management Accounting Systems, and Big Data Analytics Capability on Organizational Performance: A Conceptual Review

The results indicate that DT provides a technological and organizational foundation for improving performance, MAS supports managerial planning, control, and decision-making through relevant information, while BDAC enables organizations to transform data into insights and organizational value.

Remigio da Silva Guterres, L. Pinto · 0 citations

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