大数据背景下我国管理会计研究热点探讨——基于CiteSpace的图谱量化研究

发布时间：2018-07-10 10:25

本文选题：大数据 + 管理会计　；参考：《财会通讯》2017年28期

【摘要】：大数据通过寻找信息数据的相关关系展示规律,信息数据是管理会计工作中的重要资源,大数据为管理会计提高价值创造力提供新机遇。国内近五年开始关注相关研究,2014年显著上升,但是研究主题分散、重点模糊,系统性地梳理和总结有利于明晰国内相关研究的现状与趋势,对促进国内大数据背景下管理会计的研究甚至推动我国管理会计工作的进步具有重要意义。本文运用CiteSpace的科学计量方法对文献数据进行统计分析,结果表明我国大数据背景下管理会计的研究已经初现核心的作者群体、发文机构和学术期刊,研究主题集中于大数据对管理会计职能的影响、大数据对管理会计人才能力需求的影响、大数据对管理会计信息化的影响。最后提出管理会计理论体系与人才能力框架的构建、管理会计模型的案例研究、财务共享服务中心转型等是未来需要重点关注的方向。
[Abstract]:Big data provides a new opportunity for management accounting to improve its value creativity by searching for the rules of showing the relationship between information data and information data, which is an important resource in management accounting. In recent five years, China began to pay close attention to the related research, but in 2014, it increased significantly, but the research topics were scattered, the focus was vague, and a systematic review and summary was helpful to clarify the current situation and trend of the relevant research in China. It is of great significance to promote the research of management accounting under the background of big data in China and even to promote the progress of management accounting in our country. This paper uses the scientific measurement method of Cite Space to analyze the literature data. The results show that the research of management accounting under the background of big data in our country has already appeared the core author group, the publishing institution and the academic journal. The research focuses on the impact of big data on the function of management accounting, the influence of big data on the ability of managerial accounting personnel, and the influence of big data on the informatization of management accounting. Finally, it is pointed out that the construction of management accounting theory system and talent ability framework, the case study of management accounting model and the transformation of financial shared service center are the important directions to be paid attention to in the future.
【作者单位】：西安外国语大学商学院;
【基金】：教育部人文社科项目“基于创新生态系统视角的科技型衍生企业演化路径研究”(项目编号:17YJC630016) 陕西软科学研究计划面上项目“陕西省民营科技企业融资约束对创新绩效的影响研究”(项目编号:2017KRM070)阶段性研究成果
【分类号】：F234.3

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