大数据时代对管理会计的影响

随着知识经济时代的到来,信息技术及物联网技术飞速发展,企业处在海量数据的包围中,时刻都在关注相关数据的动态及发展.管理会计面对企业管理层,为企业决策及战略目标的实现提供数据支持.随着大数据时代的到来,会计数据的传输与分享成本降低,体量巨大与价值密度之间的矛盾凸显,海量处理与及时使用的要求增大.继续延续传统的会计数据分析方法,将使得企业的内部管理出现诸多的约束和不适应.必须顺势而为,改变管理会计的传统思维,借助大数据以及处理技术,加强管理会计的职能发展及价值体现,通过管理会计的水平优化促进企业绩效提升.     

大数据背景下会计管理变革相关问题研究

大数据时代的到来给管理会计带来了变革,使其职能向管理和决策的数据供应形式转变。本文阐述了大数据时代管理会计的作用和面临的挑战,并对企业如何应对挑战和推动管理会计加速发展提出了自己的建议,以供借鉴。     

大数据时代会计信息化对管理会计变革的影响

数据信息的发展已经渗透到各个领域,成为了重要的生产因素.大数据的应用,预示着当前企业将重新面临洗盘,原本固定的层级结构也会被重新打破,大环境影响下企业将迎来新的变革.会计作为生存发展的重要部分,进行管理会计信息化变革将成为企业在大数据时代下的重要战略.本文将会围绕大数据时代会计信息化对管理会计变革的影响进行分析,提出有效策略,希望能对企业会计管理信息化有所借鉴.     

云计算、大数据对管理会计变革的促进作用

进入知识经济时代后,企业间通过高新技术的应用,在管理会计工作实践中,以满足企业生存发展作为第一要素.云计算、大数据基础概述的发展中,对管理会计的助推作用,是管理会计体制管理创新发展的要求,也是实践应用领域中,以行业企业创新为基础发展前提,为企业管理科学化提供技术支持的现代化保障,同时在相关基础研究阶段中,以管理会计的实践作用,丰富企业管理内涵,为企业的可持续发展提供研究理论支持.     

大数据时代企业管理会计变革与实践探索

面对大数据时代海量的财务数据,企业管理会计做出相应的变革已刻不容缓。本文在界定大数据、企业管理会计等核心概念、时代特征等基础上,系统阐述了大数据在企业管理会计中的应用过程。其次,明确了大数据时代企业管理会计变革的现实原因,以及数字化、智能化、系统化的变革方向。最后,提出大数据时代企业管理会计变革实践过程中存在重视程度不够、高素质人才缺乏、部门间协调不足等问题,并给出了针对性建议。     

大数据时代管理会计工作变革的思考

伴随着科技水平的不断提升与快速发展,全世界的人民正逐渐进入大数据的信息时代,而在这种时代背景之下,企业的会计管理工作就需要进行与大数据时代相对应的变革与升级.管理会计作为企业中专为决策、管理而服务的重要会计类别,其在大数据的广泛应用下,逐渐从传统的管理会计职能转变成了具有时代属性的决策与管理的数据供应模式.本文从大数据时代与管理会计的基本概念入手,分析阐述了大数据时代管理会计工作的各方面变革,并对大数据时代管理会计工作的进一步完善提出了建议.     

大数据背景下企业财务会计向管理会计转型

从现代企业的发展现状来看,财务管理部门肩负的职责是非常大的,特别是在进入大数据时代后,大数据技术产生了积极的影响,使得财务会计逐渐转变为管理会计。对于企业来说,财务会计的覆盖面是较小的,其就是核算企业的经济业务,但管理会计则明显不同,除了针对经济业务展开核算外,另外一些管理活动也在其内。将管理会计的作用充分发挥出来,能够对投入的成本予以有效控制,如此可以使得企业发展更为迅速、稳健。然而不少企业对转型的重视程度是较低的,因而要通过行之有效的途径促使企业管理者能够对管理会计的价值有正确的认知。本文主要针对大数据背景下如何将企业财务会计转型为管理会计展开深入探析,寻找到切实可行的转型策略。     

大数据时代的管理会计研究

社会经济体制的改革进程加速,企业间的竞争愈演愈烈,要想提升市场竞争力,还需加强内部管理的建设。企业需紧跟大数据时代的发展步伐,加速财务会计向管理会计转型的进程,立足管理会计建设现状,提供制度保障和人才保障及技术保障等措施,整体性地推动管理会计发展及效用发挥,不断强化企业发展的内驱动力。本文主要对大数据时代的管理会计发展意义和问题及对策进行阐述,希望对管理会计作用价值的充分发挥起到积极参照作用。     

大数据时代管理会计面临的机遇与挑战

随着大数据潮流的兴起,进入了信息爆炸时代。传统的财务会计已经跟不上时代的步伐,向管理会计转型已经成为必然。以数据分析为基础的管理会计,目前得到了我国政府部门的高度重视。本文从管理会计的职能出发,介绍了大数据潮流下管理会计面临的机遇,以及当前发展中国特色管理会计面临的挑战。     

如何挖掘管会中的大数据

在越来越多的企业开始采用数据分析,以变革思维的方式掌控企业经营管理中的各种风险的睛况下,管理会计必将成为影响企业味来的决策支持和经营分析的重要工具。一方面,预测以大数据为核心,而管理会计的一项重要职能就是敞好企业当前经营和长期规划的经济前景预测,帮助企业管理者做出正确的决策。     

A Review of Big Data Research in Accounting

The impending fourth industrial revolution has enhanced the role of big data analytics in today’s business practice. Consequently, many now consider big data as the most strategic resource in business to the extent that organizations that fail to utilize it may become competitively disadvantaged. Following these developments, questions have been raised about the future of the accounting discipline, especially in terms of how it can continue to add value to organizations. While some scholars have attempted to address this question, it remains an abstract concept requiring further investigation. Therefore, this study conducts a systematic literature review to determine the status of accounting research on big data analytics and provides avenues for further studies. By conducting co-occurrence network analysis on 52 peer-reviewed articles published from 2010 to 2020, three broad themes emerged, entailing big data implications for accounting practice, education, and research design. A further examination of the themes revealed few empirical studies on the phenomenon, as conceptual research dominates the field. Although external audit implications of big data are widely discussed, other accounting domains (e.g., managerial accounting and taxation) are underexplored. Therefore, future studies may focus on the implications of big data on variables such as performance measurement, information governance, tax behavior, curriculum design, and pedagogy.     

云会计环境下的大数据审计相关问题思考

在会计信息化不断发展的今天,云会计由于成本低,效率高,资源集约等特点被越来越多的企业认同和运用.与此同时,云会计环境下,数据规模大种类多,信息安全易受到威胁.为了评价和鉴证云会计信息系统中存储的海量数据是否真实完整可靠,大数据审计应运而生.大数据审计是对云会计信息系统内部控制的有效性和存储在云中大数据的公允性合法性进行审计.论文介绍了大数据审计产生的背景,自身的优势和局限性.依据截止2017年5月,41家被出具非标准审计意见的上市公司为样本,具体阐述了大数据审计实施流程,构建并检验大数据审计分析模型.     

大数据与企业决策管理

未来,数据将成为企业的核心资产,大数据将开启一次重大的管理转型,管理会计也将引领一个新的管理时代,对企业决策管理产生深远影响。首先,管理会计将为企业管理决策提供支持,提高决策的科学性;其次,管理会计将为组织决策提供支持,提高决策的及时性和准确性。当然,在大数据时代,企业管理决策既会遇到挑战,也会遇到机遇。     

Big Data Opportunities for Accounting and Finance Practice and Research

We examine the research opportunities for the use of ‘big data’ in accounting and finance. The purpose of the study is to present a snapshot of big data academic research in information systems, accounting and finance, and to highlight areas for further research in accounting and finance. The research question addressed in this work is: What are the major themes in existing research in big data and where are the resulting gaps in the accounting and finance literature? An analysis is presented of 47 accounting, finance and information systems journals from 2007–2016. We identify and sample the relevant literature to derive a taxonomy of themes. These themes are presented as a conceptual matrix in which the themes from the taxonomy are used as concepts, and the matrix identifies where they appear, and where there are potential areas for further research. Prior research in big data in accounting, finance and information systems falls into six themes. The six under‐researched areas of big data in accounting and finance are risk and security, data visualisation and predictive analytics, data management and data quality. Increased research in these areas will lead to improvements in industry practices, and opportunities for cross‐disciplinary research.     

短期动量效应与收益反转效应研究——基于中国中小板市场数据实证分析

依据2011年中小板市场股票的日收益率考量对该市场短期动量效应与反转效应。结果显示:当形成期为一周时,持有期为一周、四周、八周的情况下市场均存在收益反转现象;当形成期为两周时,持有期为四周、八周的情况下市场均存在收益反转现象;当形成期为四周、八周时,各种持有期情况下均存在反转效应。重叠抽样结果显示:除了形成期为两周且持有期为两周的情况下,市场效应不明显之外,其他均显著表现为收益反转效应。同时采用静态与动态的投资策略验证2012年上半年的数据,发现时间段的选取对于研究结论有显著的影响;动态投资策略能够实现更为可观的收益,但收益波动也更为剧烈。     

大数据助推信用风险管理创新

当前,商业银行发展的内外部环境发生了剧烈的变化,面临多重挑战。一方面,金融脱媒和利率市场化已是大势所趋,外部宏观环境的变化使得银行的业务发展愈加艰难;另一方面,以电子商务为代表的互联网企业已突破了支付领域,开始全面拓土至传统银行业务领域。在这种背景下,通过大数据的应用,准确定位市场机会和挖掘新的业务增长点,成为银行实现战略转型的有效途径。商业银行大数据战略背景银行业务领域和盈利空间不断受到挤压。随着资本市场不     

The Impact of Accounting Education Research

Abstract

This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, Google Advanced Scholar citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global readership for these journals but evidence of relatively low citation levels. However, papers tended to be cited more than expected in cross-disciplinary education journals, discipline-specific education journals, and non-education journals. Guidance is offered to authors seeking to maximise the impact of their research, and issues of concern are identified for editors and publishers. This is the first paper to look beyond content at the usefulness of research in accounting education as indicated by citations. In doing so, it contributes to the current debate on the quality of this research, and of research in accounting and finance in general.     

The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices

Over the past few decades numerous organizations have been actively participating in the efforts to improve the comparability of financial reporting. Many studies have discussed the benefits and drawbacks of comparability. This study investigated the affect on the harmonization, or comparability, of accounting practices when a sample of companies choose to use international accounting standards (IASs) when preparing financial reports.This study analyzed trends in the I index, a measure of concentration for the use of a particular accounting practice introduced by van der Tas, to determine if the choice of accounting methods by a sample of Swiss companies became more aligned with a sample of companies from three other countries. The study included a control sample of Swiss companies that did not switch from reporting using local Swiss standards during the same time period, 1988 through 1995. Four accounting practices were included; depreciation, inventory, financial statement cost basis, and consolidation practices. The practices used were compared with a sample of companies from three countries; Japan, the UK, and the US.The results indicated that across the 8-year period, the majority of the I indices comparisons were positive and statistically significant. However, the results did not support that these increases were due primarily to the adoption of IASs.