数据驱动时代的管理会计创新研究

Research on Management Accounting Innovation in the Data-driven Era

大数据对会计行业的多个方面变得越来越重要,但会计人员对将大数据转换为有用信息所需的步骤知之甚少。这种有限的理解会限制会计人员可以做什么以及会计人员应该做些什么来协助大数据信息治理。本文通过分析大数据的基本概念和大数据SWOT分析,研究大数据对管理会计及会计人员的影响,并在此详细阐述了管理会计职能转型升级及会计人员职责的扩大,以推动数据驱动时代管理会计创新发展。

Big data is becoming more and more important to many aspects of the accounting profession,but accountants know little about the steps required to turn big data into useful information.This limited under-standing limits what accountants can do and what accountants should do to assist with big data information governance.This paper analyzes the basic concepts of big data and the impact of big data SWOT analysis on man-agement accounting and accounting personnel,and elaborates on the transformation and upgrading of management accounting functions and the expansion of accountants’responsibilities in order to promote the development of management accounting innovation in the data-driven era.