The Transition from Financial to Management Accounting under the Background of Big Data

Abstract

With the progress of science and technology, sensor technology, cloud computing and other technologies have been widely applied, and promoted the development of big data to a certain extent. Under the influence of big data, great changes have taken place in the management activities of various industries, especially for accounting work, financial accounting is the core content of financial accounting work, but the development of big data, Higher requirements have been put on data analysis and accounting work of financial accounting, which has made the current financial accounting work unable to meet the actual needs of enterprise development. Therefore, it is urgent to transform financial accounting so that it can develop into management accounting, so as to improve the quality of financial management. In this paper, the financial accounting transformation under the background of big data is discussed, the significance of transformation is understood, and the corresponding transformation measures are discussed and described.