Management accounting provides higher requirements for the comprehensive quality of accountants, especially in the two aspects of professional quality and information quality. However, as far as the current situation is concerned, some companies have low professionalism for accounting personnel, which often can only meet the needs of current financial and accounting work, and it is difficult to adapt to the requirements of management accounting. At the same time, most financial and accounting personnel have low information literacy, and it is difficult to fully apply advanced information technology to do accounting work well in the era of big data, which has seriously hindered the transformation process. Although the era of big data provides a technical foundation for the realization of enterprise management accounting, it also puts forward higher requirements for enterprise information level and technical talents. However, the current reality is that most enterprises do not pay attention to information construction, and their own information level is low, which makes it difficult to fully meet the application requirements of big data technology. At the same time, talents related to big data technology are high-quality talents that are seriously lacking in various enterprises, which makes it difficult for big data technology to provide stable basic support for accounting transformation, which seriously affects the effective development of actual work.
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