Big Data and Internet: Reshaping Management Accounting

Abstract

Building on a summary of the formation and evolution of management accounting, this paper initially examines the features of accounting data within the context of the "Internet" era, highlighting the necessity for big data technology in management accounting. Subsequently, it delineates the specific impacts of big data on management accounting, assessing the associated opportunities and challenges. The paper concludes by offering scientifically grounded recommendations for establishing and refining the theoretical framework and the application-oriented talent system of management accounting in this new environment.