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

Abstract

Digital transformation has fundamentally changed how organizations create value and manage information, requiring organizations to develop capabilities that support sustainable improvements in organizational performance. However, previous studies have generally examined Digital Transformation (DT), Management Accounting Systems (MAS), and Big Data Analytics Capability (BDAC) separately, resulting in limited conceptual integration of these three factors in explaining Organizational Performance (OP). This study aims to develop a conceptual framework explaining the role of DT, MAS, and BDAC in building OP. An integrative literature review was conducted using relevant academic literature, with priority given to studies published in Scopus-indexed journals. The literature was analyzed thematically and conceptually to identify patterns, relationships, and research gaps related to the three constructs. 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. The novelty of this study lies in integrating these three complementary capabilities into a simple conceptual model consisting of three direct relationships: DT → OP, MAS → OP, and BDAC → OP. The proposed framework provides a foundation for future empirical research on digital and data-driven organizational performance.