Innovation Practice of Enterprise Management Accounting under Digital Transformation: Multi-case Analysis and Strategy Research

Guo Xiubing

University of Shanghai for Science and Technology ,shanghai ,200093 ;

Abstract：In the era of digital economy, the widespread application of digital technologies such as cloud computing, big data, and artificial intelligence has driven enterprises into the in-depth stage of digital transformation. As a core tool for internal management, traditional management accounting has exposed limitations in data processing efficiency, diversity of analytical tools, and business synergy, which are increasingly unable to meet the dynamic management needs of enterprises in the digital age. This study adopts the research methodology of "theoretical synthesis, case analysis, rule extraction, and strategy formulation". On the basis of sorting out the theoretical foundations of digital transformation and management accounting, it conducts in-depth analysis of three representative enterprises—Haier Biomedical Co., Ltd., Yunnan Yuntianhua Co., Ltd., and a large state-owned enterprise—exploring their innovative practices in management accounting under digital transformation, summarizing the commonalities and differences among the cases, and extracting key success factors. Furthermore, the study clarifies the innovation strategies and paths of management accounting from the two dimensions of data-driven decision-making innovation and value chain optimization innovation, and puts forward targeted solutions for the challenges faced in data, technology, talent, organization, and culture. The research results not only enrich the theoretical framework of management accounting in the digital context but also provide practical reference for enterprises to promote management accounting innovation and achieve high-quality development.

Keywords：Digital Transformation; Management Accounting; Innovation Practice; Multi-case Analysis; Data-driven; Value Chain Optimization

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