Article: Optimisation and application of management accounting system based on generative artificial intelligence Journal: International Journal of Information and Communication Technology (IJICT) 2025 Vol.26 No.27 pp.1 - 21 Abstract: Management accounting (MA) systems need to process a large amount of time series data and dig out the patterns, analyse financial management problems, and predict subsequent development. This paper proposes an optimisation method of MA system based on generative artificial intelligence (AI), combined with the intelligent architecture of cloud computing (CC) program, this paper puts forward the generation method of MapReduce program in intelligent CC program. The analysis of data processing types of datasets and task requirements. The experimental results show that the F1 score of the model proposed in this paper is 0.9854, and the F1 score is better than the benchmark model on all datasets. In addition, this paper verifies the effectiveness of each module of the proposed model through ablation experiments. The customer satisfaction increased by 7.57%, indicating that the user experience of the optimised system is further improved. Inderscience Publishers - linking academia, business and industry through research

Title: Optimisation and application of management accounting system based on generative artificial intelligence

Authors: Lan Li; Liefei Liu; Ling Xiang

Addresses: Department of Financial Management, Business School, Hunan International Economics University, Changsha, China ' School of Business, Hunan International Economics University, Changsha, China ' Hunan MiLuo No. 1 Senior High School, Yueyang, China

Abstract: Management accounting (MA) systems need to process a large amount of time series data and dig out the patterns, analyse financial management problems, and predict subsequent development. This paper proposes an optimisation method of MA system based on generative artificial intelligence (AI), combined with the intelligent architecture of cloud computing (CC) program, this paper puts forward the generation method of MapReduce program in intelligent CC program. The analysis of data processing types of datasets and task requirements. The experimental results show that the F1 score of the model proposed in this paper is 0.9854, and the F1 score is better than the benchmark model on all datasets. In addition, this paper verifies the effectiveness of each module of the proposed model through ablation experiments. The customer satisfaction increased by 7.57%, indicating that the user experience of the optimised system is further improved.

Keywords: generative; AI; management committee; system optimisation.

DOI: 10.1504/IJICT.2025.147530

International Journal of Information and Communication Technology, 2025 Vol.26 No.27, pp.1 - 21

Received: 22 Jan 2025
Accepted: 28 May 2025
Published online: 20 Jul 2025 *

Title: Optimisation and application of management accounting system based on generative artificial intelligence

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