Yan Zhao
ABSTRACT
Blockchain technology is reconstructing and optimizing the management mode and transaction mode of enterprises. As an important part of the management mode and transaction mode of enterprises, management accounting is increasingly being reshaped by blockchain technology. This paper first analyzes the relationship between block chain technology and management accounting, then discusses the impact mechanism of block chain technology on management accounting innovation, and finally explores the impact mechanism of block chain technology on enterprise strategic management accounting, budget management, cost management and performance evaluation. This paper is conducive to promoting the application of block chain technology in the internal management accounting of enterprises, and it also enricifies the research literature on the application of block chain in the field of management accounting.
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