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Construction of integration path of management accounting and financial accounting based on big data analysis.

Authors :
Sun, Haiyan
Source :
Optik - International Journal for Light & Electron Optics. Feb2023, Vol. 272, pN.PAG-N.PAG. 1p.
Publication Year :
2023

Abstract

In order to improve the effect of corporate financial management, this paper analyzes the integration path of management accounting and financial accounting combined with big data technology. Moreover, this paper uses SVM, LR, and DT as the base classifiers to build an integrated model based on Bagging, Boosting, and Stacking methods, and uses mixed data composed of MD&A and financial indicator data and financial indicator data to conduct financial early warning research. In addition, this paper applies a variety of integration methods to the research of this paper, and discusses the applicability of the integration model constructed by different integration methods on the research data. Through experimental simulation, it can be seen that the management accounting and financial accounting integration path based on big data analysis proposed in this paper is better, which can effectively promote the effect of corporate financial management. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
00304026
Volume :
272
Database :
Academic Search Index
Journal :
Optik - International Journal for Light & Electron Optics
Publication Type :
Academic Journal
Accession number :
161121613
Full Text :
https://doi.org/10.1016/j.ijleo.2022.170321