Management Research of Big Data Technology in Financial Decision-Making of Enterprise Cloud Accounting

Liru Sun ()
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Liru Sun: School of Management, Liaodong University, Dandong 118001, China

Journal of Information & Knowledge Management (JIKM), 2024, vol. 23, issue 01, 1-23

Abstract: There are certain risks in the network data of cloud accounting platform, and the accuracy of audit data directly affects the subsequent financial decisions of enterprises. In order to ensure the accuracy of enterprise decision management, this paper constructs a cloud accounting IT audit model based on big data technology. First, the enterprise’s solvency, profitability and operation capacity are taken as the indicators of financial status, and the evaluation index system is constructed. Then the data are preprocessed, after which the analytic hierarchy process is used to analyse the data and determine the audit focus. Finally, K-means algorithm, rule association algorithm, SQL statement and audit intermediate table are used to conduct audit analysis, and audit doubts are found, and the effectiveness of the method is verified with specific cases. Through the experimental analysis, we can see that the average accuracy rate of the model built by the research institute is 98.37%, and the average recall rate is 97.67%. This model can accurately identify and judge the abnormal situation of the data in the cloud accounting platform, provide more accurate and effective data analysis results for the financial decision-making of enterprises, and have positive significance for the sustainable development of enterprises.

Keywords: Big data technology; cloud accounting; financial decision; K-means clustering (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1142/S0219649223500673

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