This study aimed to demonstrate the extent to which artificial intelligence (AI) contributes to the development of management accounting reports for achieving sustainable performance within economic units. Many economic units face weaknesses in utilizing accounting reports in a way that supports data-driven decision-making. AI emerges as a tool capable of enhancing the quality of these reports by improving accuracy, speed, and analytical and predictive capabilities. The study measures the impact of using these reports on strengthening the economic, environmental, and social dimensions of sustainable performance. The expected results indicate that adopting AI in preparing management accounting reports enhances decision-making efficiency and supports the achievement of better sustainable performance within the economic unit.