In the context of digital economy,big data,as a new form of evolution driven by technology and innovation,is leading the new social normal of innovation-driven development.With the acceleration of the process of informatizaon and digitalization in the world,the application of big data technology in enterprise management accounting has increasingly become the focus of attention.Starting from the concept of big data,based on the necessity of the transformation of management accounting under the background of big data,this paper puts forward the path of the transformation and development of management accounting relying on big data.It is found that the application of big data in enterprise management accounting not only improves the efficiency and accuracy of decision-making,optimizes the ability of financial analysis and forecasting,but also improves the efficiency of cost management and risk management.
big datamanagement accountingtransformation and development