Empowerment of Management Accounting by AI Large Model: Research on Decision Optimization Mechanism and Risk Prevention and Control_Vol. 2 No. 6 (JMSD 2025)_Journal of Management and Social Development (ISSN: 3005-5741)

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Empowerment of Management Accounting by AI Large Model: Research on Decision Optimization Mechanism and Risk Prevention and Control

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DOI: https://doi.org/10.62517/jmsd.202512623

Author(s)

Jingyu Huang*

Affiliation(s)

Philippine Christian University Center for International Education, Manila, 1004, Philippines *Corresponding Author

Abstract

The rapid advancement of artificial intelligence technology in China has profoundly transformed the field of management accounting. By effectively leveraging large-scale AI models, management accounting can be empowered to establish decision optimization mechanisms, ensuring scientific and rational decision-making while strengthening risk prevention and control to mitigate financial risks. The application of AI models in management accounting enables automated data processing and analysis, significantly reducing the workload of financial professionals and accelerating the preparation of financial statements and data analysis. Furthermore, these AI models utilize intelligent systems to process and calculate data, guaranteeing accounting accuracy and efficiency, thereby enhancing the quality of management accounting practices. This paper analyzes the empowerment of management accounting through AI models, highlights the importance of such technological integration, and proposes specific measures for optimizing decision-making mechanisms and strengthening risk prevention. The findings aim to provide valuable references for researchers in the field.

Keywords

AI Large Model; Management Accounting; Decision Optimization Mechanism; Risk Prevention And Control

References

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