Application Of Management Accounting In The Infomatization Environment:Status, Problems And Future

Nowadays, we are faced with fierce competition in the market, at the same time, the information technology, as the representative of the "third industrial revolution ", has changed many areas of our daily life. Mankind is going through a rapid development period in which the computer and the network are the core. The application of information technology has penetrated into all areas of society. Accounting, which has a long history working as a basic discipline, has no choice but to face with the revolutionary change under the impact of information technology.China’s accounting informatization has a history of more than30years which starts form the late1970s. The operation mode has changed from single-user, stand-alone device to multi-user, local area network, then to the Internet. The development stage has changed from accounting computerization to accounting informatiazation, then to the integrated information system. The concept of accounting informatization is no longer just replace the manual bookkeeping to fulfill the accounting calculation, but also means to provide real-time, reliable and comprehensive information for enterprise management, and decision support for managers. Many researchers have predicted that some of the functions of the accounting will be replaced by information technology in the near future.In addition, with the official publication of the Guidance of Comprehensively Promote the Construction of Management Accounting System from the Ministry of Finance, the status of management accounting in the accounting discipline is growing. Different from the traditional financial accounting with a focus on external reporting and calculation, management accounting is more emphasis on all levels of penetration within the organization to provide support for decision-making, reduce operational costs and risks, and enhance the profitability of the enterprise. Compared with the financial accounting, management accounting is more flexible and dependent on enterprise information. It is a driving force to make up for financial accounting which can only reflect in hindsight, management accounting realize the control in the management and even in advance. Development of information technology and prosperity of management accounting, making the research about the relationship between information technology and management accounting become the cutting-edge issue of administrative control and strategic management information systems in the recent years, both in the domestic and overseas. In this paper, we choose the IIS, the most representative stage of the current accounting informatization, and the management accounting, to combine these two concept to do my research.IIS has a strong penetration, through the integration of IIS and management accounting, it can greatly enhance the flexibility and adaptability of the management accounting. IIS has a high doubling, it can significantly improve the frequency and efficiency of management accounting applying to the management applications. IIS has a powerful innovation, it can change the operation way an organization follow in the management accounting, and to provide enterprises with new management model. But most of the existing research only illustrated the surface manifestation pattern of the impacts that information system had on management accounting, and they didn’t delve into the dynamic process and the complexed relationship behind IIS and management accounting, and they didn’t find out the hierarchy between each objects. This might result in the conclusion making from that research to be one-sided and isolated, and a set of systematic and generalized theoretical basis and practical guidance are missingAUnlike most previous studies, this article adopts the method of process-oriented research. We will send questionnaires to related organization personnel, based on these questionnaires, we will conduct process-oriented research, and then summarize and deepen the knowledge we have had in the relationship between IIS and management accounting, thus to construct a process theory to solve the problems. Only in this way can we better combine the IIS and management accounting, improve and enhance the level of management accounting with the help of IIS, promote the transformation and upgrade of management accounting, improve enterprise management level and competitiveness.