IDEAS home Printed from https://ideas.repec.org/a/wsi/jikmxx/v23y2024i01ns0219649223500673.html
   My bibliography  Save this article

Management Research of Big Data Technology in Financial Decision-Making of Enterprise Cloud Accounting

Author

Listed:
  • Liru Sun

    (School of Management, Liaodong University, Dandong 118001, China)

Abstract

There are certain risks in the network data of cloud accounting platform, and the accuracy of audit data directly affects the subsequent financial decisions of enterprises. In order to ensure the accuracy of enterprise decision management, this paper constructs a cloud accounting IT audit model based on big data technology. First, the enterprise’s solvency, profitability and operation capacity are taken as the indicators of financial status, and the evaluation index system is constructed. Then the data are preprocessed, after which the analytic hierarchy process is used to analyse the data and determine the audit focus. Finally, K-means algorithm, rule association algorithm, SQL statement and audit intermediate table are used to conduct audit analysis, and audit doubts are found, and the effectiveness of the method is verified with specific cases. Through the experimental analysis, we can see that the average accuracy rate of the model built by the research institute is 98.37%, and the average recall rate is 97.67%. This model can accurately identify and judge the abnormal situation of the data in the cloud accounting platform, provide more accurate and effective data analysis results for the financial decision-making of enterprises, and have positive significance for the sustainable development of enterprises.

Suggested Citation

  • Liru Sun, 2024. "Management Research of Big Data Technology in Financial Decision-Making of Enterprise Cloud Accounting," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-23, February.
    • Handle: RePEc:wsi:jikmxx:v:23:y:2024:i:01:n:s0219649223500673
    DOI: 10.1142/S0219649223500673
    as

    Download full text from publisher

    File URL: http://www.worldscientific.com/doi/abs/10.1142/S0219649223500673
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1142/S0219649223500673?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:jikmxx:v:23:y:2024:i:01:n:s0219649223500673. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscinet.com/jikm/jikm.shtml .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.