Author(s)

Ma Yan

Corresponding Author

Ma Yan

ABSTRACT

Today, with the rapid development of science and technology, modern technology has been widely used in various industries, and financial accounting work will also be affected by modern technology. At this stage, the traditional financial accounting work method can no longer meet the needs of social development. Enterprises need to actively adopt the management accounting model for accounting work, improve the efficiency of accounting work and the quality of work. This paper analyzes the impact of big data technology on financial accounting work, studies the reasons for the transition of financial accounting to management accounting, and explores the ways of financial accounting to management accounting transformation.

KEYWORDS

Big data, financial accounting, management accounting, transformation