Keywords
Financial accounting
Management accounting
Submitted : 2024-09-23
Accepted : 2024-10-08
Published : 2024-10-23
Abstract
Driven by the wave of big data, the traditional financial accounting model faces an urgent need for transformation, as it struggles to adapt to the complex requirements of modern enterprise management. This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data. It first analyzes the limitations of financial accounting in the era of big data, then highlights the necessity of transitioning to management accounting. Following this, the paper outlines the various challenges that may arise during this transition and, based on the analysis, proposes a series of corresponding transition strategies. These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.
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