In recent years, the rapid development of the Internet and information technology has created a new era of information, and spurred the advent of the era of big data. Tremendous changes have also taken place in enterprises in terms of data collection, processing, and use, which has made management accounting increasingly important in enterprises. In the era of big data, enterprises' management accounting faces new challenges and opportunities. The effective use of such big data by management accounting can provide enterprises with more accurate basis for business and decision-making, creating great opportunities for their development. This puts forward higher requirements as well as great challenges for enterprises' management accounting. This paper, based on the era of big data as the background, expounds the new opportunities and challenges that management accounting faces, and proposes corresponding countermeasures so as to effectively combine management accounting with big data and to promote the development of management accounting so that companies can keep pace with the development of the era of big data and create greater economic value.
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