Abstract

The convergence of data analysis and data science with accounting management represents a significant shift in corporate financial systems. This review synthesizes recent findings on the integration of management accounting and financial accounting with advanced big data technologies. It examines the challenges and future trajectories in this evolving field, including developing sophisticated models for detecting financial fraud, assessing the influence of economic cycles, and incorporating data mining and machine learning techniques into accounting practices [1]. In addition, the impact of digital skills on enhancing management accounting proficiency and competitive success is presented in [2]. This research highlights the substantial direct and indirect influence of digital skills on competitive performance, with management accounting abilities acting as a mediator.