Author(s)

Gao Qiaoli

Corresponding Author

Gao Qiaoli

Abstract

After the Internet of things and cloud computing, big data has brought another big technological change to the IT industry, and has already had a huge impact on the management and operation philosophy, business decision-making model and organizational business process of modern enterprises. Environmental management accounting is an important tool and information support system for environmental performance improvement of enterprises or other organizations. The advent of the era of big data will bring unprecedented development opportunities and challenges to environmental management accounting. This paper first introduces the concepts of big data era and environmental management accounting, then analyzes the challenges faced by the development of environmental management accounting in the era of big data, and finally expounds the development opportunities of environmental management accounting in the context of big data era.

Keywords

Big data era, environmental cost management accounting, challenge, development