scholarly journals Research on the Transformation from Financial Accounting to Management Accounting in the Age of Artificial Intelligence

2020 ◽  
Vol 2 (2) ◽  
pp. 42
Author(s):  
Dan Zhu
Keyword(s):  
Artificial Intelligence ◽  
Management Accounting ◽  
Financial Accounting ◽  
Artificial Intelligent

<p>With the constantly development of artificial intelligence, the intelligent level of financial accounting is improving, and is gradually changing in the direction of management accounting. Based on this, this article briefly discusses the influence on financial accounting in the age of artificial intelligent, and puts forward a series of strategies for financial accounting to manage accounting transformation in order to operate in a more efficient way in finance.</p>

scholarly journals Research on the Transition from Ginancial Accounting to Management Accounting in the Era of Artificial Intelligence

2021 ◽  
Vol 257 ◽  
pp. 02033
Author(s):  
Xiaowen Shen
Keyword(s):  
Artificial Intelligence ◽  
Management Accounting ◽  
Rapid Development ◽  
Financial Accounting ◽  
The Core ◽  
Strategic Goals ◽  
Efficient Information ◽  
Core Role ◽  
Big Data Technology

In the era of artificial intelligence, relying on the continuous and rapid development of big data technology can not only effectively promote the transformation of financial accounting to management accounting, but also can better play the core role of management accounting and further promote corporate strategic goals. achieve. Therefore, it is necessary for us to effectively adopt efficient information technology methods to actively and effectively promote the transformation of financial accounting to management accounting. This is conducive to better exerting the core efficiency of management accounting and further guiding the development and practice of enterprises.

PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
Management Accounting ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Letters To The Editor ◽  
Management Accountants ◽  
Professional Dominance ◽  
The Relationship

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

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