Exploration of the Integration of Enterprise Financial Accounting and Management Accounting in the Era of Big Data

Abstract

The rapid advancement of big data technology has reshaped the digital ecosystem of enterprise management and operations, while
serving as a core driver for transformation and innovation in the accounting field. Empowered by big data, the deep mining and integrated ap
plication of massive accounting data have become feasible, breaking traditional functional boundaries in accounting and promoting the deep
integration of financial accounting and management accounting from parallel independence. This convergence not only represents an inevita
ble trend for accounting systems to adapt to digital transformation but also serves as a critical pathway for enterprises to enhance resource al
location efficiency and strengthen core competitiveness. Through integration, companies can achieve a leap from single accounting functions
to value-creation capabilities, leveraging comprehensive and lifecycle accounting data to improve the scientific rigor and foresight of business
decisions. Simultaneously, it optimizes internal management processes, reduces operational costs, and establishes an accounting management
system tailored to the demands of the new era. This paper delves into the value, current status, and pathways of this integration, which holds
significant importance for refining corporate accounting theoretical frameworks and advancing digital transformation practices.