<?xml version="1.1" encoding="utf-8"?>
<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/pbes.v4i4.2405</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Analysis on the Impact of Big Data on Management Accounting </title><url>https://artdesignp.com/journal/PBES/4/4/10.26689/pbes.v4i4.2405</url><author>YangRuihan</author><pub-date pub-type="publication-year"><year>2021</year></pub-date><volume>4</volume><issue>4</issue><history><date date-type="pub"><published-time>2021-08-27</published-time></date></history><abstract>In recent years, big data has developed rapidly, and it would have a specific impact on the development of management accounting. In order to ensure the smooth development of management accounting, it is necessary to recognize the influence of big data on it and scientifically use the essential advantages of big data. By exploring and analyzing the main characteristics of big data, the article describes the impact of big data on management accounting and puts forward effective strategies to efficiently carry out management accounting under the environment of big data.</abstract><keywords/></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>Qin N, 2021, Discussion on the Integrated Development of Corporate Financial Accounting and Management Accounting under the Background of the Internet. China Collective Economy, 4(18): 122-3.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B2" content-type="article"><label>2</label><element-citation publication-type="journal"><p>Du Y, 2021, The Design of Enterprise Management Accounting Framework in the Internet + Era. China Small and Medium Enterprises, 4(05): 154-5.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B3" content-type="article"><label>3</label><element-citation publication-type="journal"><p>Qu Y, 2021, Conception of Management Accounting Informationization Based on Cloud Computing Platform under Mobile Internet. Modern Marketing (Business Edition), 4(05): 56-7.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B4" content-type="article"><label>4</label><element-citation publication-type="journal"><p>Li C, 2021, Analysis of the Influence of Management Accounting Informatization on Traditional Accounting in the “Internet +” Era. Modern Marketing (Business Edition), 4(01): 108-9.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B5" content-type="article"><label>5</label><element-citation publication-type="journal"><p>Wang C, 2020, Research on the Transition of Internet Enterprise Financial Accounting to Management Accounting – Taking Y Company as an Example. China Management Information Technology, 23(24): 20-1.</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
