On the Impact of Big Data on Management Accounting

Fengrui Liu ()
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Fengrui Liu: Hunan University

A chapter in Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023), 2023, pp 299-306 from Springer

Abstract: Abstract This paper discusses the impact of Big data on management accounting. With the rapid development of information technology and the continuous enhancement of data storage capacity, Big data has become an indispensable part of enterprise management. In the field of management accounting, the application of Big data is attracting wide attention. This paper first introduces the concept and role of management accounting, and then analyzes the application of Big data in management accounting, including data collection, processing, analysis and prediction. Then it discusses the impact of Big data on the role and skill requirements of management accountants, and looks forward to the future development of Big data in the field of management accounting. This paper aims to provide management accounting professionals and enterprise decision-makers with certain references and references to help them better cope with the management challenges of the Big data era.

Keywords: Big data; management accounting; data collection; data processing; data analysis; data forecasting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-298-9_33

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DOI: 10.2991/978-94-6463-298-9_33

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