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This study analyzes the impact of XBRL (eXtensible Business Reporting Language) technology on the development of enterprise management accounting informatization using financial data from 2015 to 2021 as research samples. The results indicate that financial reports prepared using XBRL technology have improved the level of AR to a certain extent, effectively enhancing the quality of financial information. Additionally, it has also improved the work quality of management accountants and provided a basis for decision-making by the enterprise management, playing a crucial role in promoting the healthy development of enterprises.

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Analysis of the Impact of Information Technology on the Informatization of Management Accounting in the Digital Economy Era

  • 会议论文

  • 发表日期：

    2025年

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  • Fanling Kong,
  • Shuyan Meng

摘要

This study analyzes the impact of XBRL (eXtensible Business Reporting Language) technology on the development of enterprise management accounting informatization using financial data from 2015 to 2021 as research samples. The results indicate that financial reports prepared using XBRL technology have improved the level of AR to a certain extent, effectively enhancing the quality of financial information. Additionally, it has also improved the work quality of management accountants and provided a basis for decision-making by the enterprise management, playing a crucial role in promoting the healthy development of enterprises.