Research on the Transformation from Financial Accounting to Management Accounting in Universities in the New Era
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DOI: 10.25236/ssehr.2023.004
Author(s)
Chen Xuanyi, Chen Xuantong
Corresponding Author
Chen Xuanyi
Abstract
With the changes in the market economy environment, traditional financial accounting is no longer able to meet the needs of enterprises and institutions for decision support and performance management. Therefore, more and more universities are actively promoting the transformation from financial accounting to management accounting. However, due to the late start of research on management accounting in China, there are still many problems in the transition from financial accounting to management accounting in universities. This article analyzes these issues. Finally, based on domestic and international research results and the actual situation of local universities, strategies for universities to promote the transformation from financial accounting to management accounting were explored.
Keywords
Management accounting; Universities; financial accounting