Author(s)

Wang Ruiqi ¹

Affiliation(s)

¹ Jiaying College Guangdong, Meizhou, China

Corresponding Author

Wang Ruiqi

ABSTRACT

In the context of the rapid rise and rapid development of artificial intelligence, big data and digital technology, the fields of financial accounting and management accounting not only face many new opportunities and challenges but also witness the trend of the transformation from financial accounting to management accounting. The field of financial accounting is undergoing profound changes. This article, through the differences and connections between financial accounting and management accounting, researches the significance of the transformation of enterprise financial accounting and the development and reform of management accounting in the artificial - intelligence era, and discusses the academic value and significance of the transformation from financial accounting to management accounting. This paper takes Guodian Nanrui Technology Co., LTD. (Guodian Nanrui), which is highly representative in the high - tech industry, as the research object. Through literature review, case analysis, data analysis and other means, it discusses the possible problems of Guodian Nanrui in the transformation from financial accounting to management accounting and proposes specific solutions and strategies for its existing problems, such as using artificial intelligence technology, establishing intelligent reports and data visualization, and cultivating and constructing a high - quality financial talent team. At the same time, it makes a prospect for the future transformation from financial accounting to management accounting. 

KEYWORDS

Financial accounting; management accounting; artificial intelligence; high-tech enterprise

CITE THIS PAPER

Wang Ruiqi, Research on the transformation of financial accounting to management accounting in the era of artificial intelligence—Take Guodian Nanrui as an example. Accounting and Corporate Management (2024) Vol. 6: 183-189. DOI: http://dx.doi.org/10.23977/acccm.2024.060425.

REFERENCES

[1] Yang Yuanyuan. Analysis of the impact of artificial intelligence on corporate financial accounting [J]. China Agricultural Accounting, 2023, 33(24):12-14.DOI:10.13575/j.cnki.319. 2023.24.002.
[2] Cheng Guang, Cheng Cuiliu. Research on the application scenarios of management accounting based on ChatGPT [J]. Friends of the Accounting, 2024 (06): 15-20.
[3] Liu Shuyue. Financial Analysis research of Guodian Nanrui based on Harvard Analysis Framework [D]. Shenyang Jianzhu University, 2022.DOI:10.27809/d.cnki.gsjgc. 2022.000176.
[4] Mo Chunyuan. Discussion on the transformation of corporate financial Accounting to management accounting in the era of artificial intelligence [J]. Investment and Entrepreneurship, 2023, 34 (22): 31-33.
[5] Abdoh M JA. The Impact of AccountingSystem Effectiveness in Organizing Financial Management in Companies: AField Study [J].  Journal of Business and Management Studies,2023,5(4). 

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