Analysis of the Impact of Management Accounting Participation on Decision Quality in Enterprise Digital Transformation

Zhuoran Chen

doi:10.54691/gs20yv92

Authors

Zhuoran Chen

DOI:

https://doi.org/10.54691/gs20yv92

Keywords:

Digital Transformation, Management Accounting Participation, Decision Quality, Moderating Effects, Structural Equation Modeling.

Abstract

Against the backdrop of deepening digital transformation, the role positioning and functional performance of management accounting face significant transformation. Traditional "accounting-oriented" management accounting is shifting toward "value-creation-oriented" approaches, and the degree of its participation in enterprise decision-making processes directly affects decision quality. Based on information processing theory and institutional theory, this study constructs a theoretical framework for the impact of management accounting participation on decision quality, introducing digital transformation stages and institutional environment as moderating variables. Through empirical analysis of panel data from over 300 manufacturing listed companies on Shanghai and Shenzhen A-share markets from 2020-2023, structural equation modeling was employed to validate research hypotheses. Results indicate that management accounting participation has a significant positive impact on decision quality (β=0.38, p<0.01), with digital transformation stages and institutional environment playing important moderating roles. This research provides empirical evidence and theoretical guidance for enterprises to reconstruct management accounting functions and enhance decision quality during digital transformation.

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