A B S T R A C Т

The purpose of the research is to examine the factors influencing the future of management accounting in the process of digital transformation.

The methodology of the research is qualitative in nature, based on thematic review and correlation analysis. Information obtained from the literature has been systematized according to the principles of “from general to specific” and “from theory to practice.” International experience and the current situation in Azerbaijan have been studied in a comparative manner.

The practical importance of the research - the findings may contribute to the adaptation of management accounting in industry and agriculture to digital transformation, the implementation of smart agricultural technologies, more efficient use of resources, and the achievement of sustainable development goals.

The results of the research - it has been identified that digital transformation shapes a new proactive approach in management accounting, while smart technologies enhance productivity, reduce costs, and have already shown initial results in Azerbaijan’s technoparks.

The originality and scientific novelty of the research - the scientific novelty lies in the conceptual restructuring of management accounting under digital transformation, the integration of Industry 4.0 and Agriculture 4.0–5.0 approaches, and the first scientific evaluation of the potential for applying digital technologies in Azerbaijan’s agro-industrial environment, along with the substantiation of development prospects in this direction.

Keywords: technology, productivity, industry 4.0, agriculture 4.0, automation, smart farming, sustainability, digital transformation.

http://doi.org/10.59610/bbu4.2025.4.6