The Influence of the New Generation of Information Technology on Management Accounting Reform

摘要

The rapid development of cloud computing, big data, internet of things, mobile Internet and other new generation of information technology has a profound influence on the development of management accounting. Based on the review of the domestic related research literature, the paper puts forward the main changes of the new generation of information technology to promote the management accounting reflected that: promoting the innovation of management accounting theory and method, helping to improve the construction of management accounting information system, putting forward new requirements to the internal control of enterprises, promoting the role change of management accounting personnel and so on.