2nd International Conference on Social Science and Technology Education (ICSSTE 2016)

Research on the Trends and Motivation of the Applied Accounting

Transformation under the Background of Big Data and Internet
Jie Li
Xijing University,
Xi'an,Shaanxi,710123 China

Abstract— In this paper, we conduct research on under the new situation is under control of internal
general trends and motivation of applied accounting audit, on the general basis of significance for the
transformation under the background of the big data development of the enterprise, to explore its
and Internet. Accounting environment is produced internal audit transformation countermeasures for
on which accounting theory and practice, the
the improvement of corporate governance has
foundation of existence and development, also is the
main standpoint of accounting study. With the important practical significance [1-2].
constant improvement of the social information To deepen the financial reform, whether
degree, the traditional social economic structure, the enterprise accounting work of the guiding
human mode of the production, consumption, ideology, to the content and methods of the work
management pattern is undergoing revolutionary want to innovate, focuses on the following aspects.
change, but also changed the traditional accounting (1) The guiding principle of enterprise accounting
theory and practice on the accounting environment. work should have the innovation. Enterprise
This article mainly to the enterprise accounting
environment as the background, from the enterprise
accounting work the switch of the guiding
organization structure, mode of production and ideology, is the premise and foundation to realize
management mode of three aspects to discuss the enterprise accounting work innovation, its core is
changes of accounting environment in network era. to set up the service concept, efficiency concept,
Our research provides the novel perspective of the market concept, legal concept. (2) The enterprise
issues. accounting personnel quality to have a new change.
In order to adapt to the situation of enterprise
Keywords: Trends and Motivation, Applied reform and development requirements, the
Accounting, Big Data, Internet, Transformation. accounting personnel should achieve change.
Accounting department should not only familiar
with and master the fiscal and taxation laws and
Introduction regulations, system, be familiar with and use of
The fierce market environment, the enterprise's other economic laws and regulations, so as to
internal governance relationship with the survival better guide the work, to ensure the enterprise
and development of the enterprise, internal audit business activities in the orbit of legal system run
system is the important content of corporate orderly and healthily. (3) The traditional financial
governance structure, it helps to standardize management concepts to primary accounting
enterprise behavior and to guard against functions simply positioned on the accounting,
operational risks, improve the speed of the basic that as long as to improve the quality of reports
enterprise strategic target. So, in the new situation, submitted even finished the task. This is
enterprises should actively promote the completely not enough under the condition of the
transformation of internal audit, to achieve a market, to take basic advantage of financial work
methodical and specialization, internal audit work dint strong this characteristic, take the market as
to ensure the overall economic benefits of the guidance, by means of financial management,
enterprises is not affected by the loss. Therefore, fully actively involved in the operation of the

© 2016. The authors - Published by Atlantis Press 35

business enterprise management on basis of work management may affected by objective factors
and management level to a new stage, to better and difficult to the control, broke the continuing
improve economic benefit for the enterprise. operations this hypothesis. (2) The improvement
Based on the rapid development of Internet and of the financial reports. Due to different users of
big data, the functionality on the influences could financial reports concerns each have emphasize
be generally summarized as the follows. (1) particularly on, accounting information for
Change of accounting basic assumption. First of financial report more levels, improve the
all, the Internet environment accounting entity applicability of the financial report, meet the needs
more wide range can be either the traditional entity of different users. (3) Accounting basic functions
enterprise, can also be a virtual company, there is more optimized as the primary function of
no fixed location, the concept of relatively divided accounting for accounting and supervision, the
into fuzzy on an accounting entity. Second, under Internet accounting to promote the development
the network environment more one-time business, of the two functions of optimization which could
company expected due to the risk of network be reflected from the figure one [3-4].

Figure 1. The Systematic Description of the Big Data Environment

In this paper, we conduct research on trends The Big Data and Applied Accounting. Both in
and motivation of applied accounting abroad and domestic have a number of the leading
transformation under the background of big data enterprises start according to the big data
and Internet. In the general process of economic technology to support their management
development, the enterprises pay more and more accounting work. For example, a Danish energy
attention to in management aspect, but in the company management accounting to use big data
process of enterprise development, the role of to analyze investment returns, found out the most
management accounting is not from the start was efficient for wind turbine investment location,
seriously, this is to make the development of compared to the same industry competitors, their
management accounting after a long time. In the level of return on investment is far more than the
later sub-sections, we will list the primary average. Management accounting is more focus
perspectives of our methodology with suggestions. on the management, but still have the basic
characteristics of accounting speak in a digital, in
the big data comes, we still will implement the
The Proposed Methodology
tenet and source of management accounting, with
data for decision makers to provide services,

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technical development of big data will deeply enterprise, under the big data management
influence the management accounting work accounting in order to realize the value of
direction and work methods. In detail, we should enterprise transformation, that is to say,
follow the listed guidelines for modification [5]. from the original traditional management
 Provide more comprehensive accounting accounting to strategic management
information. Big data environment as only accounting, we should make full use of big
provides comprehensive accounting data era provide data support for
information to meet the needs of different accounting.
information users. Big data environment, The Applied Accounting and Internet.
only enterprise internal and external Accounting subjects also experienced the
information synthesis of accounting development of information revolution of
information is the complete information. catharsis, computer application in accounting has
Accounting information in unstructured changed the traditional accounting to improve the
data will account for a large proportion. At efficiency of the accounting computerization has
the same time, the big data environment begun to popularize and apply. With the
has caused a certain impact on the quality development of computer and network technology,
of accounting information. Therefore, to its influence and the role of the accounting
perfect accounting information disclosure disciplines is also growing. Accounting subject
system, to provide multi-channel teaching, application are also beginning to
information users way is very important. combine the network elements and adapt to
 To cultivate compound accounting talents society's need for accounting talents [6].
in the advance. Big data under the Under the age of the Internet, in order to be
influence of the environment, the able to provide the more information more
development of science and technology accurately reflect the enterprise the management
faster, but the guiding role of the people and core financial situation, the existing enterprise
will not change, so be attention to the accounting system is faced with many problems.
cultivation of the talents. Accounting In this case, the optimization of enterprise
personnel's focus will be shifted from daily accounting path can neither aggressive nor lag,
accounting to real-time analysis and from construction of accounting theory,
forecast of big data. accounting category, accounting information,
 Pay attention to the development of accounting personnel professional safety curing
management accounting talents. The measures are put forward. The detailed
present enterprise financial work, still the optimization could be reflected from the listed
financial accounting as the core content of aspects. (1) Expand the business accounting of the
work, and management accounting accounting information. We can use big data,
development relative lag, financial support cloud computing and other tools in the new period,
for enterprise's development strategy and to collect more comprehensive accounting
management to help. Financial personnel information, the traditional accounting
not constrained by previous knowledge of measurement of some quantitative information,
management accounting, should be from a such as enterprise human resources, employee
higher altitude and broader view of training and implement after engaged in
responsibility, big data is a test for all accounting to real-time calculation, reflect from
financial personnel, through test can be era the past to predict the future direction of the
of qualified accountants. development, to complete the financial
 Help enterprises to realize the value management from a single aspect to the planning,
transformation. Data is very valuable for supply, procurement and other aspects of

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comprehensive development. (2) Perfect management accounting has strong vitality and
construction of accounting theory. New economic development ability, it changes with the market
business, the new marketing mode, new sources of environment, changes with the need of enterprise
information has brought new challenges to the management and it is a powerful weapon to
existing accounting work. Improve the modern cultivate enterprises core competitiveness [7-8].
enterprise accounting problems, we must want to Under the new environment, we must change
obtain the related innovate theory. concept, objective and fair understanding of the
The Applied Accounting Development. management accounting, fully effective use of the
Compared with basic financial accounting, function of core management accounting. In the
management accounting no matter from the method, on the development of management
content on the cover of or methods are flexible accounting cannot be bound by too big to
and scalable properties. In content, management introduce a new method, such as modern western
accounting can play its planning and control management accounting is the use of strategic
methods in the field of new advantages, to management in value chain analysis method and
establish management accounting system and it is relevant analysis methods, so as to expand the
the enterprise managers themselves can be strategic management accounting. In the content,
arranged, less intervention by the government and on the development of management accounting
more other relevant aspects. On the way, for its flexibility and far more than the possibility
management accounting cannot be bound by too of the financial accounting in content development,
big to attract new method. Such as modern management accounting can play its planning and
western management accounting is the use of control in the field of new advantage. Establish a
strategic management in value chain analysis and management accounting system or the system, will
competitive advantage analysis and related be less intervention by the government and other
analysis method, to develop strategic management relevant aspects, this is definitely a business
accounting. The development of the strategic enterprise management authorities themselves can
management accounting as is the enterprise be arranged, and in economic management
strategic management and set up information efficiency as the guidance with the motivation of
system, and provides the information of enterprises to implement management accounting
management accounting information system is the mainly motivation efficiency motives and interests
core competitiveness of important formation and shown in the figure two [9].
mechanism of action. In the modern management,

Figure 2. The Primary Developmental Components for the Applied Accounting

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 The Accounting Transformation. With the practice, for new problems and new situation of
rapid development of knowledge economy and the economy under new normal.
informationization, interdependence of economic
and social environment of accounting CONCLUSIONS
development appeared more obvious changes the
development of accounting itself put forward the In this paper, we conduct research on trends and
requirements of the new era. Under the new motivation of applied accounting transformation
normal economy, accounting has following under the background of the big data and Internet.
characteristics: information processing integration, The Internet era, human society is experiencing an
systematization of internal control, accounting unprecedented, dramatic change. Global
supervision, risk early warning and real-time, etc. competition is intense. Enterprise cross-border
The economic perspective of the new normal, in integration, restructuring, strategic innovation and
order to adapt to the new era of economic management, create a new future. The change of
transformation and structure adjustment of real management mode, marketing mode needs must
need, need for accounting transformation. management mode to cooperate. Financial
Transformation should be fully combined with the management work also should from the strategic
accounting, carefully study the current challenges height to thinking and positioning. Our research
facing accounting transformation, fully with the starts from analyzing the related background to
organic integration of the information technology, propose the novel and revised optimal
adhere to the people-oriented, improve the transformation methodology for current
financial and accounting personnel's overall accounting pattern which is innovative.
quality, integration of resources, make real-time
sharing of information resources allocation References
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