Author(s)

Yani Hou ¹, Jiexin Feng ¹

Affiliation(s)

¹ School of Trade and Economic, Haojing College of Shaanxi University of Science & Technology, Xi'an, Shaanxi, China

Corresponding Author

Jiexin Feng

ABSTRACT

The rapid development of the digital economy has provided enterprises with vast data resources while also posing challenges for the transformation and upgrading of traditional accounting models. Smart accounting, as a system framework based on automated financial processing and analysis, integrates next-generation intelligent technologies such as cloud computing, big data platforms, data mining, artificial intelligence, and machine learning. This integration enables seamless data transmission and efficient fusion across financial systems, effectively breaking data silos and ensuring the authenticity and timeliness of data transmission and analysis. This paper, based on the transition from financial accounting to management accounting, explores the application paths of accounting data analysis, intelligent decision support, and data visualization technology in the construction of smart accounting. The research findings indicate that establishing an integrated and intelligent smart accounting system can not only enhance financial processing efficiency and risk management capabilities but also provide precise data support for decision-makers, thereby promoting enterprises' digital transformation and sustainable development.

KEYWORDS

Smart Accounting System; Digital Economy; Digital Technology

CITE THIS PAPER

Yani Hou, Jiexin Feng, Research on the Construction of Smart Accounting Systems in the Context of Big Data. Accounting and Corporate Management (2025) Vol. 7: 54-59. DOI: http://dx.doi.org/10.23977/acccm.2025.070107.

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