Analysis on the Impact of Big Data on Management Accounting

© 2021 by the Authors. Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )

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Abstract

In recent years, big data has developed rapidly, and it would have a specific impact on the development of management accounting. In order to ensure the smooth development of management accounting, it is necessary to recognize the influence of big data on it and scientifically use the essential advantages of big data. By exploring and analyzing the main characteristics of big data, the article describes the impact of big data on management accounting and puts forward effective strategies to efficiently carry out management accounting under the environment of big data.

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