Digital Technology in Cost Characteristics Evaluation

A Study on Accounting Information System Development

Abstract

This study is motivated by the limited research on the integration of digital technology in cost characteristics evaluation, despite its significant impact on managerial decision-making in accounting practices. The study aims to develop and evaluate a digital-based accounting information system that facilitates the analysis of cost characteristics for improved organizational efficiency. The research adopts a qualitative design, with a sample of five accounting professionals selected through purposive sampling. Data was collected using semi-structured interviews and system usability testing, and analyzed through thematic analysis. The findings reveal that the integration of digital technology significantly enhances the accuracy and accessibility of cost data, supporting more informed managerial decisions and aligning with the principles of modern cost accounting. The study concludes that digital systems play a critical role in transforming traditional cost evaluation processes, highlighting the need for organizations to embrace digital tools. The implications encompass theoretical contributions, such as enriching the literature on digital accounting systems, and practical recommendations for practitioners to adopt flexible, user-oriented information systems. Additionally, this study identifies future research opportunities on cross-sector implementation and long-term system impact assessment.