Author(s)

Zhu Ling

Corresponding Author

Zhu Ling

Abstract

At present, China is in the age of Internet, which is often referred to as the era of big data. The era of big data provides a good foundation for the development of accounting industry, but it also brings many new problems to this industry. Therefore, enterprises should make rational use of big data and apply the analysis method of big data to accounting management, so that accounting management can better serve the related management of enterprises in the changing times. Enterprises should strengthen the construction of accounting management information application framework, and constantly promote the development and application of management accounting in the context of the big data era. By analyzing the impact of the big data era on management accounting, the specific challenges faced by management accounting in the big data era and the basic framework of the application of management accounting information in the big data era, this paper explores the related application of management accounting information in the big data era.

Keywords

Internet, big data, management accounting, information application, basic framework