Digital Management and Sustainable Business Performance: Integrating Artificial Intelligence, Human Capital, Accounting Intelligence, and Market Capability
DOI:
https://doi.org/10.70076/simj.v3i3.213Keywords:
digital management, Artificial Intelligence, human capital, accounting intelligence, market capability, sustainable business performanceAbstract
Digital management has emerged as a strategic organizational capability for improving business performance and adapting to technological, organizational, and market changes. This study aims to synthesize contemporary literature on the role of digital management in supporting sustainable business performance through the integration of Artificial Intelligence, human capital, accounting intelligence, and market capability. A qualitative Systematic Literature Review (SLR) was conducted by examining relevant scientific literature on digital transformation and sustainable business performance. The literature was identified through academic databases and selected based on relevance to the research objectives, publication quality, and thematic alignment. The findings indicate that Artificial Intelligence enhances analytical capabilities and managerial decision-making, while human capital determines an organization's ability to adopt and utilize digital technologies effectively. Accounting intelligence provides timely, accurate, and relevant information to support managerial decisions, whereas market capability enables enterprises to identify customer needs, respond to market changes, and maintain competitiveness. The synthesis highlights that digital management extends beyond technological adoption and requires the integration of skilled human resources, organizational capabilities, effective information systems, and strong market orientation. This study concludes that integrating these four dimensions provides a strategic foundation for improving sustainable business performance, strengthening organizational resilience, and enhancing the long-term adaptability of enterprises. These insights contribute to understanding how digital management can support sustainable organizational development in an increasingly dynamic business environment.
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