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Management Accounting in The Era of Big data

With the rapid development of big data, the challenges and opportunities in the development of management accounting coexist in the enterprise transformation. To maximize the role of management accounting, enterprises must utilize big data's technology. In this process, combine management accounting and big data has become the key. The key part of management accounting is collecting information, which big data technology can satisfy this demand. Therefore, it is the inevitable trend of the future development of management accounting to use big data. This paper reports the background information of management accounting and big data respectively and finds out that the challenges and opportunities of management accounting development in bigte data era. The research finds out that it still has some challenges to developing management accounting in big data era, but also some opportunities occur in this field. This paper could facilitate the study of management accounting in big data era, which may help enterprises realize the importance of management accounting in big data era, as well as some solutions to solve the challenges. Finally, this paper argues the value of the development of management accounting in big data era, and further Strategy of management accounting in the transformation and development of Enterprises are also covered.