The Role of Behavioral Accounting in Decision Making in the Digital Era: A Systematic Literature Review

Abstract

This study aims to systematically review the role of behavioral accounting in decision-making in the digital era. The method used was a Systematic Literature Review (SLR) based on 12 selected articles published between 2020 and 2025. The analysis was conducted using a thematic approach to identify patterns, developments, determinants, and challenges of behavioral accounting in the context of digital transformation. The results indicate that the successful implementation of a digital accounting system is significantly influenced by human resource readiness, including digital literacy, self-efficacy, and technology acceptance. Digitalization also creates new psychological challenges, such as technology anxiety, information overload, and work stress, which impact the rationality and accuracy of decision-making. Furthermore, the quality of accounting decisions remains influenced by individual behavioral factors even when data is available in real time and structured. Digital transformation also brings significant changes to organizational accounting practices, requiring policy support, infrastructure, and ongoing training to optimize the decision-making process. This study emphasizes the importance of integrating technology and behavioral approaches in building effective, adaptive, and performance-oriented decision-making processes in the digital era.