Evolusi Manajemen Keuangan dan Peran Sistem Informasi Akuntansi dalam Pengambilan Keputusan Perusahaan
DOI:
https://doi.org/10.61231/emgq0z68Keywords:
Financial Management Evolution, Accounting Information System, Capital Structure, Behavioral Finance, Digital FinanceAbstract
This study examines the evolution of financial management theory and the role of Accounting Information Systems (AIS) in corporate decision-making through a descriptive-analytical literature review. Drawing on classical and contemporary academic sources from Scopus-indexed journals and reputable textbooks (1952–2025), the study traces the paradigm shift from administrative cash management toward strategic value creation and long-term sustainability. Six developmental eras are identified: traditional (pre-1950s), formal-quantitative (1950–1960s), capital market and capital structure (1970–1980s), asymmetric information and agency (1980–1990s), behavioral finance (1990–2000s), and digital-sustainable finance (2000–present). Findings show that each era progressively expanded the strategic role of AIS—from mere transaction recording toward decision-support, governance, ESG reporting, and AI-driven real-time analytics. The study contributes a conceptual framework linking financial theory evolution with AIS development, offering a foundation for future empirical research and modern financial management practice
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Copyright (c) 2026 Ignatius Oki Dewa Brata, Herry Achmad Buchory, Hasti Pramesti Kusnara, Rizky Ferari Oktavian, Yus Djunaedi Rusli, Dede Sugandi
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