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NTU Management Review Vol. 36 No. 1 Apr. 2026

link profitability with broader environmental and social value creation.
This paper ultimately contributes to the ongoing digital transformation of
management accounting by demonstrating how AI can be systematically integrated into
PLCV and AVM frameworks to enhance both analytical rigor and decision relevance. It

provides a theoretical foundation and an empirical prototype for organizations seeking
to build intelligent value management systems capable of adapting to rapid changes in
product markets and sustainability imperatives.

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