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Analysis on The Demand Evolution of Cloud Accounting Information System in The Era of Big Data

Big data can provide effective support for enterprise's financial decision-making, but how to build accounting information system(AIS) under big data environment is the primary issue that cloud accounting suppliers must consider with. Based on the analysis of the impact of cloud AIS, the implementation framework of AIS with cloud accounting is established, and the role of each module in the framework is described. Then, the complex network theory is introduced to model the AIS products of cloud accounting and calculate the structural eigenvalues. The relationship between the structural eigenvalues and the credibility attributes of the AIS products of cloud accounting is also established by the structural eigenvalues. Finally, through the analysis of cloud AIS products provided by cloud accounting suppliers, according to the needs of enterprise users as a specific sample software, it verifies the structure and credibility of the cloud accounting AIS products proposed in this paper, as well as the effectiveness of management methods.