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

Abstract

In recent years, with the rapid development of artificial intelligence and big data information technology, the accounting function of traditional financial accounting is being gradually replaced by artificial intelligence. In the foreseeable future, the demand for financial accounting in enterprises will gradually decrease, which will force accounting personnel to transform to management accounting. However, it is not difficult to find some problems in the process of transformation. Management accounting positions require individual comprehensive quality that is far higher than that of traditional financial accounting. Accounting personnel still lack certain transformation conditions if they want to successfully transform. At first, this paper gives an overview of the related theories involved, and explains the connection and difference between them. Secondly, it expounds the current situation to be faced in the current social environment, and further points out the problems existing in the transformation of financial accounting to management accounting. Finally, in view of the above challenges, in-depth analysis of financial accounting to management accounting transformation measures, so as to provide some feasible reference for the subsequent related enterprises.