Abstarct: The present study aimed to investigate the effect of digitalization in the finance and control function on management accountants’ role conflict and role ambiguity, with an emphasis on the moderating role of the current management accounting role orientation. In terms of purpose, the study is applied, and in terms of methodology, it is descxriptive-correlational with a survey approach. The statistical population consisted of accounting and finance managers and supervisors working in Iran Khodro and Saipa companies, estimated at approximately 350 individuals. baxsed on the Krejcie and Morgan table, a sample of 180 respondents was selected using proportional stratified random sampling. Data were collected through a standardized questionnaire using a seven-point Likert scale and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. The validity and reliability of the measurement instrument were confirmed through factor loadings, convergent and discriminant validity, Cronbach’s alpha, rho_A, and composite reliability. The findings showed that digitalization in the finance and control function had significant positive effects on both role conflict and role ambiguity among management accountants. In addition, the current management accounting role significantly moderated the relationships between digitalization and role conflict, as well as between digitalization and role ambiguity. Specifically, the more management accountants emphasized the watchdog role, the stronger the effects of digitalization on role conflict and role ambiguity became. Conversely, a stronger business partner orientation reduced the intensity of these effects. Accordingly, clarifying roles and redesigning responsibilities during digital transformation processes are considered essential.