THE IMPACT OF INTELLIGENT SYSTEMS ON COST EFFICIENCY IN MANAGEMENT ACCOUNTING

This study investigates the impact of intelligent systems on cost reduction and efficiency enhancement in management accounting processes, an increasingly important issue as organizations adopt digital technologies to strengthen competitive advantage. The study responds to the need for empirical evidence on the extent to which intelligent systems can transform management accounting practices, a research area that remains relatively underexplored despite its potential to improve operational efficiency. Data collected through a Likert scale survey administered to management accounting professionals across multiple industries. The results indicate strong agreement that intelligent systems significantly enhance organizational efficiency and contribute to cost reduction. In particular, the findings show that the use of intelligent systems in the preparation of management accounting results and reports leads to measurable cost savings and supports more effective managerial decision-making. By providing empirical evidence on the efficiency and cost benefits of artificial intelligence–enabled intelligent systems, this study highlights their role in advancing management accounting practices. The findings contribute to the digital transformation literature and offer practical insights for organizations seeking to align intelligent systems with strategic performance objectives.