On the Dilemma and the Paths of Management Accounting’s Innovation and Development from the Perspective of Informatization 2.0

DOI

10.2991/aebmr.k.210809.002How to use a DOI?

Keywords

Informatization 2.0, Management Accounting (MA), Enterprise, Dilemma, Route

Abstract

With the rapid development of China’s economy and society, the scale of enterprises in various industries is constantly expanding. As the booster of quality and efficiency of enterprise, the upgrading of management accounting (MA) has become an inevitable trend of enterprise innovation and development in informatization 2.0. Based on history analysis and literature research of MA, the paper investigates the current situation of MA, and explores the problems of MA application in China, and draws conclusions that there are some difficulties existed in MA application, such as the weak foundation of informatization, the neglect of enterprise leaders and the low level of accounting quality. The research shows that the innovation and development of MA is an important support for enterprises to remain invincible in fierce economic competition. The paper then discusses strategic approaches to strengthen practical application of MA from external and internal aspects, such as speeding up the transformation of financial accounting, adopting the means of computerization, eliminating the information islands and strengthening the information security management, so as to provide guarantee for enterprise sustainable development.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Huiqun Wang
PY  - 2021
DA  - 2021/08/09
TI  - On the Dilemma and the Paths of Management Accounting’s Innovation and Development from the Perspective of Informatization 2.0
BT  - Proceedings of the 2021 International Conference on Transformations and Innovations in Business and Education (ICTIBE 2021)
PB  - Atlantis Press
SP  - 9
EP  - 13
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210809.002
DO  - 10.2991/aebmr.k.210809.002
ID  - Wang2021
ER  -