Author(s)

Yixi Zhang

Corresponding Author

Yixi Zhang

Abstract

Accounting work is a very important content and component in the work of modern enterprises, which is conducive to the use and management of enterprise funds, so it is necessary to effectively carry out and implement accounting work. In the context of the current big data era, financial accounting no longer meets the development trends and needs of enterprises, and needs to be transformed into management accounting, so that the level and efficiency of enterprise accounting work can be effectively improved, and accounting work can be better carried out. On this basis to enable enterprises to achieve more ideal development and ensure that enterprises can obtain more ideal economic benefits. This paper expounds the research on the transformation of financial accounting to management accounting in the context of big data from different aspects, hoping to provide a theoretical reference for experts and scholars studying the transformation of financial accounting to management accounting.

Keywords

Big data; Financial accounting; Management accounting