Digital Transformation in Accounting: The Role of Enterprise Resource Planning and Business Intelligence in Enhancing Financial Decision-Making

Abstract

Digital transformation is increasingly reshaping accounting through the integration of Enterprise Resource Planning (ERP), Business Intelligence (BI), cloud platforms, automation, and data-driven processes. This study examines how these technologies influence accounting processes, information quality, professional roles, and financial decision-making through a case-study-based theoretical design using comparative thematic synthesis of four published empirical cases. The analysis identified four major themes: the transition toward continuous accounting, BI-enabled information standardization and trust, critical success factors for BI implementation within ERP environments, and the differentiated effects of cloud-based ERP on central and local accounting work. The findings show that digital technologies can reduce manual accounting effort, improve reconciliation and reporting, strengthen data reliability and traceability, and expand analytical capacity. BI also supports standardized information and managerial understanding, although professional interpretation remains essential for converting large volumes of data into decision-relevant knowledge. Successful ERP–BI implementation depends on organizational support, effective project management, system reliability, integration capability, and suitable vendor support. The findings further indicate that standardization can generate efficiency at the central level while reducing flexibility in some local contexts. Overall, ERP and BI enhance financial decision-making when technological capabilities are combined with reliable data, effective implementation, system adaptability, and professional accounting judgment. The study highlights digital transformation as both an organizational and technological change.