In the era of big data, the data processing awareness and procedures of accounting work need to undergo varying degrees of change to adapt to new work needs. In the era of big data, accounting information is no longer limited to monetary measurement, and traditional measurement methods and data collection methods are no longer applicable. At the same time, data storage and processing methods have also undergone changes, which requires the data processing awareness and procedures in enterprise accounting work to adapt to the development needs of the times. However, currently, some enterprises find it difficult to make effective changes in this area, hindering the effective progress of the transformation process. At present, there is still a problem in many enterprises where managers are not aware of the importance of financial work. They believe that financial personnel only engage in traditional business and will not create value for the enterprise, let alone participate in business decision-making. Previous surveys have shown that in all departments, managers believe that the financial department brings the lowest value creation to the enterprise, and there are no financial supervisors involved in major decisions of the enterprise. This outdated concept hinders the enthusiasm of financial personnel to participate in enterprise management and also limits the effective performance of financial management functions. In addition, some financial personnel are limited by their knowledge level and do not recognize the importance of transformation. They believe that as long as they do their job well, keep good records and prepare financial statements, they can only do so, and cannot actively provide suggestions for the operation and management of the enterprise. This outdated concept urgently needs to be transformed, and the transition from financial accounting to management accounting is an inevitable trend. Managers and financial personnel must clearly recognize the impact of artificial intelligence, big data, and cloud computing on enterprises and the accounting industry, and be prepared for the transformation in the new situation.
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