The Application Effect and Empirical Study of Intelligent Enterprise Management Accounting under the Background of Digital Transformation
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Abstract
In the era of digital economy, new generation digital technologies such as big data, artificial intelligence, cloud computing, and blockchain have deeply penetrated the entire process of enterprise operation and management, completely subverting the accounting mode, decision-making logic, and value creation path of traditional management accounting, and promoting the transformation of management accounting from traditional post accounting to full process intelligence of pre forecasting, in-process control, and post optimization. To explore the practical application value and implementation effect of intelligent management accounting in the context of digital transformation, this article takes domestic A-share listed companies as research samples. Based on technology empowerment theory, business finance integration theory, and dynamic capability theory, literature research method, empirical analysis method, regression analysis method, and robustness test method are used to analyze the empowerment mechanism of intelligent management accounting from a theoretical level, and verify its impact on business performance, cost control efficiency, decision-making scientificity, and risk prevention and control ability from an empirical level.
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