Open AccessResearch on the Transition from Financial Accounting to Management Accounting under the Background of Artificial Intelligence
Author(s) -
Xiaohui Guo
Publication year - 2019
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1345/4/042031
Subject(s) - accounting , management accounting , accounting information system , accounting management , business , function (biology) , financial accounting , cost accounting , positive accounting , accounting standard , evolutionary biology , biology
With the rapid development of AI information technology in China, it has brought certain impact on the traditional training mode of accounting personnel in Higher Vocational colleges. Faced with the constant change of technical means, the boundaries of industry, organization and function are all changing. Under such circumstances, accounting profession must change itself. Therefore, the training mode of traditional accountants should gradually change to management accounting. Firstly, this paper analyses the influence of AI on accounting industry. This paper then analyses the problems faced by financial accounting in the era of artificial intelligence. At last, this paper analyses the measures of transforming financial accounting into management accounting.