Construction of Conceptual Framework of Intelligent Accounting Under the Condition of New Generation Information Technology

DOI

10.2991/aebmr.k.220307.027How to use a DOI?

Keywords

Intelligent accounting; Conceptual framework; New generation of information technology

Abstract

With the vigorous development of a new generation of information technology and the diversification of social needs, the information lag and singleness of the traditional accounting system have become increasingly prominent, and it is difficult to meet the current economic and social development. We find that the new generation of information technology optimizes the process of data collection, data storage and analysis, and data application, which promotes the emergence and development of “efficient, diversified and intelligent” accounting. We further propose the concept, characteristics and realization path of intelligent accounting, and construct a conceptual framework of intelligent accounting with basic assumptions, elements, and processes as the main content. It’s of great importance for improving the accounting theory system and adapting to the increasingly diverse, efficient, and intelligent new needs.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Tianjiao Chen
AU  - Xianghua You
PY  - 2022
DA  - 2022/03/26
TI  - Construction of Conceptual Framework of Intelligent Accounting Under the Condition of New Generation Information Technology
BT  - Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)
PB  - Atlantis Press
SP  - 176
EP  - 184
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220307.027
DO  - 10.2991/aebmr.k.220307.027
ID  - Chen2022
ER  -