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In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

Recent developments in information and communication technology such as artificial intelligence (AI) provide new opportunities to increase the efficiency and accuracy of performance assessment. The impact of the COVID-19 pandemic and the shift to a remote work model has created a need for technology solutions to unify and transmit the performance of employees working from multiple locations. The use of technology in performance management evaluations may raise concerns regarding data security and privacy, inconvenience or resistance to employees or stakeholders. Not all employees or managers have the same level of skill and understanding of the technology being implemented and it requires a high initial investment in maintenance and upgrades. This article provides an understanding of how technology can be applied in management performance evaluation and its benefits in increasing efficiency, objectivity and accuracy in employee assessment as well as providing recommendations for innovation and changes in the use of technology in management performance evaluation. The methodology used is a qualitative method by collecting data from various information sources. Some of the positive impacts of implementing technology in performance evaluation management are increased efficiency and productivity, real-time feedback, increased objectivity and fairness, more accurate and measurable performance monitoring. The technologies that can be used are Go Talent, Feedback and Recognition Systems, Analytics Technology, Application-Based Performance Evaluation Systems, Use of AI for Objective Evaluation and Chabots for Feedback.