The Role of Behavioral Accounting in Decision Making in the Digital Era: A Systematic Literature Review
Ira astryani1,* Fathia2,*Ernawaty Usman3,*Mustamin4,*Femilia zahra5

Accounting Department, Faculty of Economics and Business, Tadulako University, Indonesia

Abstract

This study aims to systematically review the role of behavioral accounting in decision-making in the digital era. The method used is a Systematic Literature Review (SLR), which provides a synthesis of relevant literature for the 2020-2025 period. This study involved 12 articles selected based on specific criteria, such as the relevance of each topic and data availability. The results show that behavioral accounting plays a crucial role in understanding and managing the psychological, social, and cognitive factors that influence digital-based decision-making processes. Therefore, the integration of behavioral aspects and digital technology is a crucial foundation for improving decision effectiveness, organizational performance, and developing accountant competencies in the future. This study also has implications for the development of accounting education curricula and company policies in facing the challenges of the ever-evolving digital era.

Keywords: Behavioral Accounting, Decision Making, Digitalization

Topic: Accounting and Auditing