Affiliations:
Henan Institute of Technology, Xinxiang, Henan, China
Correspondence:
[*]
Corresponding author. Wu Ping, Henan Institute of Technology, Xinxiang, Henan, China. E-mail: hngxywp@163.com.
Abstract: In today’s society, the application of information technology is becoming more and more extensive. At the same time, management accounting, as an important branch of modern accounting, also ushered in new development opportunities, and the research of data mining also pays more attention to the combination of theory and practice. Therefore, data mining can provide some technical support for the implementation of strategic management accounting. Because the most important thing of management accounting informatization is to process, calculate and transmit the business information of the enterprise through the corresponding information processing platform through the use of computer technology, and provide the corresponding data to the management of the major companies in order to better analyze and make decisions and perfect the future development strategy of the enterprise, so the screening of the corresponding technology is more important in the process of management accounting informatization. Based on the development of artificial intelligence technology and the combination of data mining and XBRL technology, this paper discusses the new strategies of contemporary management accounting development.
Keywords: Artificial intelligence, management accounting, data mining, XBRL
technology
