The integration of financial accounting and management accounting under the background of Big Smart Cloud
		
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		DOI: 10.25236/icemeet.2021.089
		
		
			
Corresponding Author
			Zhiyi Ren		
		
			
Abstract
			At present, our country’s economy is developing rapidly, and various industries are undergoing industrial transformation in order to be able to adapt to the situation of economic development. In this context, cloud technology, big data, artificial intelligence, and "Internet +" and other information technologies are integrated with the industry. Companies are required to make changes to cope with the new challenges and opportunities brought about by these technologies. This article mainly discusses the current impact of financial accounting and management accounting under the background of "Big Smart Cloud". At the same time, it studies the feasibility and necessity of the integration of the two, and finally proposes to promote the integration of management accounting and financial accounting. Strategies to comply with the development trend of Big Smart Mobile Cloud.		
		
			
Keywords
			Big Smart Mobile Cloud, Financial Accounting, Management Accounting