Heimer Media

Integration, Innovation, and Development of Artificial Intelligence and Management Accounting

Authors

  • Jiannan Yu

    Author

DOI:
https://doi.org/10.68384/96ghgk53
Keywords:
artificial intelligence; management accounting; quasi-financial state-owned enterprises; intelligent finance; digital transformation
Abstract

Quasi-financial state-owned enterprises, which refers to state-owned platforms engaged in financial leasing, financing guarantees, industrial funds, and related businesses, operate under the dual constraints of financial risk regulation and the preservation and appreciation of state-owned assets. Traditional manual management accounting suffers from static budgeting, lagging fund monitoring, passive risk response, and inefficient investment and financing estimation. Artificial intelligence can empower management accounting through dynamic fund monitoring, project return estimation, real-time risk early warning, and automated performance accounting of state-owned assets. Existing research focuses mainly on manufacturing enterprises or commercial banks and lacks a systematic framework tailored to the institutional characteristics of quasi-financial SOEs. From the practitioner perspective of finance executives in SOEs, this paper examines the integration logic and dedicated application scenarios of AI and management accounting, summarizes the innovative outcomes of integration across four dimensions, e.g., process, control model, investment and financing decision-making, and financial value, and analyzes the transformation challenges imposed by SOE budgeting, data, talent, and internal-control constraints. It proposes five optimization paths: phased technology implementation, comprehensive data governance, cultivation of interdisciplinary talent, dual risk control over data and algorithms, and dynamic system iteration, offering practical reference for the digital integration of business and finance and intelligent fund management in comparable SOEs.

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Published
2026-05-31
Issue
Vol. 12 No. 4 (2026)
Section
Articles
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How to Cite

Yu, J. (2026). Integration, Innovation, and Development of Artificial Intelligence and Management Accounting. Review of Economic & Managerial Studies, 12(4), 1-7. https://doi.org/10.68384/96ghgk53