Over the past half century, management accounting has undergone profound transformations, shifting from manual, experience-driven bookkeeping grounded in intuition to integrated data-analytic models enhanced by artificial intelligence (AI). This evolution is not merely a matter of tools or technologies, but a reconfiguration of how enterprises conceive information, manage risk, and formulate decisions. This article examines the trajectory of management accounting within the broader movement of digital transformation, contrasting traditional and contemporary approaches while illuminating the enduring essence of “numerical discipline” the core value that safeguards transparency across all accounting systems. Through theoretical analysis, a review of relevant research, the development of a renewed analytical framework, and an in-depth discussion of AI’s implications, the paper argues that the future of management accounting lies not in a contest between humans and machines, but in the harmonious integration of traditional principles with modern technologies.