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<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.v7i6.9112</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on the Integration Path of Enterprise Management Accounting and Financial Accounting: Taking Construction Enterprises as an Example</title><url>https://artdesignp.com/journal/PBES/7/6/10.26689/pbes.v7i6.9112</url><author>YangYanxue</author><pub-date pub-type="publication-year"><year>2024</year></pub-date><volume>7</volume><issue>6</issue><history><date date-type="pub"><published-time>2024-12-23</published-time></date></history><abstract>The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry. Management accounting and financial accounting, as integral components of enterprise management, play indispensable roles in the development of construction companies. While both disciplines possess distinct characteristics, the evolving business landscape necessitates a more integrated approach. By combining the strengths and values of both, construction companies can gain valuable insights and make informed decisions. This paper delves into the concepts of management accounting and financial accounting, explores the feasibility of their integration within construction companies, and provides recommendations for implementation to foster sustainable development. 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