Study On The Influence Of Accounting Information Disorder Based On The Socia Network In The Cloud Accounting Environment

With the rapid and continuous development of cloud calculation and accountinginformatization, a new method based on cloud calculation of accounting application-----cloud accounting has been introduced. In the environment of cloud accounting, traditionalways of the distribution of accounting information would be changed significantly. Thedistribution and influence of information would no longer be limited in simple flowrelation. All the makers and users of accounting information would be mapped indiversified information network based on the flow relation. In the meantime, thecommunication of accounting information would be more complex and more frequent.However, if accounting information was disordered, it would have incredible effect on theaccounting information network. The influence of distortion is hard to measureable, so it isequally hard to take specific controlling method of the precaution and management ofaccounting information distortion. Therefore, the ways of measure the effect of accountinginformation distortion is eagerly needed. XXX company is a giant public company, takingits own profit into account, inflating the receivable would lead to the distortion ofaccounting information. Moreover, the accounting information of this company is undergreat attention, if the information distortion of the receivable was not measurable, it wouldbring inestimable loss to the market.As to the issue that accounting information distortion is not able to be measuredaccurately of XXX Company, this essay imports the theory of social network. By definingevery note and building relation between each note of the cloud accounting environment,this essay creates the accounting information flow pattern based on social network theory,and it also described the routed of transmission of the influence of accounting informationdistortion. With that support, this essay creates the analyzing frame of the influence ofaccounting informational distortion and studied that from qualitative view. By establishingthe relation between each note, between the quantity of accounting information and notes,between the quantities of accounting information themselves, and making those relationsformulized, this essay creates design structure matrix of conduction relationship ofaccounting information distortion, measurably analyzing the influence flow of that. Byanalyzing the factors of the quantity of accounting information distortion, this essay establishes the mapping relation between accounting information distortion and thequantity distortion of that, accordingly concludes accounting information distortion intothe quantity distortion of accounting information, and re-divides the definition andcategory of accounting information distortion.As per the request of accounting information users to the quantity of that in theenvironment of cloud accounting, this essay designs the unit and the threshold value ofaccounting information distortion, which make that distortion measurable. And byanalyzing the influence brought by the information distortion of XXX Company’sreceivable to the whole accounting information network, the feasibility and effectivenessof the methods proposed in essay are proved.