Analysis of Human Interactive Accounting Management Information Systems Based on Artificial Intelligence

BACKGROUND: With the gradual improvement of market economy, people' s consumption level is constantly improving, and the quality requirements are getting higher and higher. OBJECTIVES: In order to study the management accounting information analysis platform based on Artificial Intelligence (AI) and realize the goal of accounting computerization, the application of AI in expert system is applied to the field of accounting information analysis. METHODS: The combination of subsystems is applied to the construction of AI accounting information Web system, and the feasibility analysis of its theory and technology is carried out. RESULTS: The results show that its effect is obvious: accelerating the flow of all information and promoting the change of enterprise management mode. Moreover, compared with the traditional system algorithm, the accuracy of the system model is improved by 6% and the time delay is reduced by 9ms, which makes the overall management level of the enterprise further improved, the scope of enterprise competition further expanded, the cost of enterprise saved

A Data Technology Oriented to Information Fusion to Build an Intelligent Accounting Computerized Model

The development of management accounting promotes the integration of business and finance, and with the continuous development of information technology and the advent of the era of big data, the development of corporate financial informatization provides tools for the integration of business and finance. This paper improves the big data technology, improves the traditional accounting process, combines the big data technology to build a computerized accounting system, and obtains scientific and effective accounting information processing results through intelligent big data processing. The design goal of the enterprise accounting management system is that the system can efficiently complete the enterprise cost budget accounting work after the design is completed and ensure the normal and stable progress of the enterprise cost budget accounting work. Through the experimental research results, it can be known that the computerized intelligent accounting system based on big data technology constructed in this article has certain effects.

Relevance between transfer pricing and taxpayer compliance and marketing accounting management efficiency

Transfer pricing is crucial because every company certainly has a goal, namely to get profits through minimal expenses, perhaps reducing tax overpayments to become one of the most efficient and productive companies. To prove this hypothesis, this study has conducted a series of evidence through many special scientific publications that discuss transfer pricing of tax obligations and the accounting efficiency of corporate management. The data will certainly not be helpful and answer questions without first going through a comprehensive review process which is carried out, among others, through a phenomenological approach in which there is a critical coding and evaluation system so that we can obtain valid and detailed data to answer the last study question. Based on the data exposure supported by the evidence of field findings, we can conclude that this transfer pricing activity is indeed a part of accounting and taxation practices which allows transactions both internally within the company and with other partner companies, which of course operate in terms of 1 commitment in terms of goals and objectives. Ownership of the company and transfer pricing is also a mechanism for companies to achieve significant profits by reducing tax management rights and avoiding risk loss.

Implementation of Google Cloud in Business to Business Tanda Tukar Faktur Application

Alfamart is a company engaged in retail. Companies involved in the retail sector are certainly inseparable from buying and selling products, and every transaction that occurs will be detailed in the invoice exchange. The problem that arises is because Alfamart wants to accommodate the electronic invoice exchange process. Therefore, Alfamart built a B2B TTF application that can accommodate the electronic invoice exchange process and help its accounting management. The application is made using the Research and Development method because it can address urgent needs and has a high validation value. It is built using the Flask framework and is integrated with Google Cloud to overcome application deployment speed problems and be more flexible. In addition, the implementation of Optical Character Recognition using Google Vision is used to validate uploaded invoice files. This study's results are in the form of a B2B TTF application that can make it easier for users to exchange invoices. The results of using Google Vision have a relatively high percentage of 77%. The B2B TTF application uses the Flask framework and is integrated with Google Cloud, which can assist users in the process of exchanging invoices electronically.

RELATIONSHIP OF ACCOUNTING AND STATISTICAL ACCOUNTING OF LOGISTIC COSTS IN THE INTEGRATED BUSINESS STRUCTURE

For economic entities, business partnerships are not based on individual competition or improving individual business processes, but on improving supply chains. When making management decisions, the question arises about the performance indicators of business processes both at the level of an economic entity and at the macro level. When assessing the effectiveness of supply chains, it is necessary to assess the costs arising in the course of financial and economic activities. The logistics component has a large share in the supply costs. A full accounting of logistics costs allows you to obtain reliable information for the analysis and development of measures to reduce them, which increases the efficiency of the entire economic activity of an economic entity. The article proposes a classification of logistics costs according to the degree of added value creation and dependence on the volume of production, including the allocation of transaction costs, which make up a significant share in the overall structure of logistics costs. The classification of logistics costs should be transformed depending on the organizational and legal form of the organization and the field of activity. The system of accounting for the logistics costs of economic entities should highlight them when implementing all logistics functions; study information about the most significant logistics costs and the nature of their occurrence; study the interdependencies of logistics costs throughout the entire supply chain. The developed system allows keeping separate accounting of logistics costs on a separate account, which makes it possible to control them. In modern conditions, organizations are faced with the need to integrate various types of accounting, including accounting, management and statistical. The algorithm for the implementation of this task includes four stages: development of a methodology for the integration of accounting, management and statistical accounting; formation of management accounting policies; development of data transformation regulations; selection of software for the automation of statistical, accounting and management accounting

Framework of the Smart Finance and Accounting Management Model under the Artificial Intelligence Perspective

With the establishment of modern enterprise systems and the emergence of some large-scale enterprise groups formed through asset reorganization, industry alliances, and cross-industry mergers, new requirements have been put forward for the financial management mode of enterprise groups. This article mainly studies the development of the smart accounting management model architecture under the artificial intelligence perspective. On the accounting sharing service platform, the accounting sharing center does not belong to the logistics branch of any region. Through the accounting sharing center, it provides unified and standardized accounting, asset management, currency revenue and expenditure, etc., for the branches of the logistics company. At the same time, in the network environment, the financial and accounting sharing platform is not unilaterally closed. As each branch under unified management, it has the power to feedback, suggest, and supervise the financial and accounting sharing platform. When testing, one only needs to focus on the external properties of the program, without considering the internal logical structure and internal characteristics of the program at all. The system under test is regarded as a sealed black box, and the boundary value analysis method, the equivalence class division method, and causality are used. Technical methods such as the graph method and error speculation method are tested at the system interface to detect whether the function of each test can receive and output the results correctly. The implementation of the accounting management model of accounting shared services must ensure that the evaluation results of related work are objective and accurate. It is necessary to ensure that the evaluation index system has a high degree of quantification. In the specific scoring, the full score system can be used to score points by experts to ensure the objectivity of the evaluation results and accuracy while improving the operability and enforceability of the evaluation work. The average value of the operating net profit margin is 0.088731, and the median value is 0.082263. The results show that artificial intelligence technology has greatly promoted the development of the smart accounting management model architecture.

Accounting in procurement as a tool for the implementation of management decisions

Any management decision begins with the receipt and perception of information, ends with the control of the implementation of this decision also on the basis of relevant information, most of which is formed directly due to management accounting. The article considers the features of accounting management accounting in the procurement system in order to make informed management decisions by the management of both the customer and the supplier. The features of the formation of analytical accounts in the accounting of procurement activities are reflected. The role of accounting specialists in reflecting the necessary information on the procurement process in order to prepare the necessary base for making management decisions in this area is considered.

Research on Digital Skills that Accountants Should Possess in the Intelligent Era

The intelligent era is also known as the fourth industrial revolution. One of the features of the intelligent era is that people use digital technologies such as artificial intelligence, block chain, 5G, cloud computing and mobile animal networking to carry out production, operation and management activities. At present, digital technology is an important factor in promoting social and economic development around the world. Representative digital technology gradually empowers the fields of financial accounting, management accounting, corporate financial management, audit and corporate governance. In this paper, we study and discuss the digital technology that a qualified accountant should possess in the intelligent era, which also provides a directional guidance for the training of intelligent accounting talents in the future.

Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

PurposeThe purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).Design/methodology/approachThe paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.FindingsThree emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.Practical implicationsIn considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.Originality/valueThis paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.