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Research on the Integration of Management Accounting tools Based on Cloud Financial Sharing

Based on contingency theory and resource-based theory, this paper explores the relationship between management accounting tool integration, dynamic capabilities and enterprise value creation under big data cloud financial sharing, proposes research hypotheses, reasonably selects variables and designs questionnaires through literature and related materials, and uses structural equation model 129 samples from businesses were analyzed. The study found that the higher the integration degree of enterprise management accounting tools, the higher the enterprise value creation ability, and confirmed that dynamic ability played a partial mediating effect in it. The construction of enterprise management accounting tools and the integration framework of strategy, organization, technology and business process is conducive to the identification of internal and external environmental changes, the rational allocation of resources, and the establishment of learning organizations, thereby effectively stimulating enterprise innovation vitality and improving Enterprise risk management level and value creation capability.