The purpose of this study is to examine the recent developments in strategic management accounting and highlight important research, application, and literature topics in this field. Strategic management accounting is a discipline that focuses on using accounting information in the strategic decision-making process of businesses, including performance measurement, cost management, risk management, and value creation. The recent developments in this field aim to enhance the applicability of strategic management accounting, improve decision-making processes, and provide competitive advantage to businesses.

This study will address the significance of recent developments in strategic management accounting and the challenges encountered in this area. Current topics include big data analytics, artificial intelligence applications, sustainability and ethical dimensions, digital transformation, and information technologies. These developments support businesses in achieving strategic objectives, strengthening decision-making processes, and enhancing overall business performance.

The methodology of this study will revolve around literature reviews, analysis, and synthesis of existing literature, research articles, books, and academic sources. Recent developments and important topics will be evaluated based on widely discussed issues in the literature.

The prevalence of recent developments in strategic management accounting can be assessed through research studies, published articles, and books in this field. In recent years, strategic management accounting has gained significant attention from both academic research and businesses. The increasing number of research studies and diverse range of published articles indicate that strategic management accounting is a widely researched area.