An Analysis of the Problems and Opportunities of Management Accounting in the Context of Guangdong-Hong Kong-Macao Greater Bay Area-OA Journal of Economy and Management-Pubscie

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An Analysis of the Problems and Opportunities of Management Accounting in the Context of Guangdong-Hong Kong-Macao Greater Bay Area

DOI: 10.26855/oajem.2022.07.007
Year, volume (issue): 2022, 1(1)
pp. 29-35
Published in: OA Journal of Economy and Management
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Huanyi Wen, Jingxue Yuan, Chunhui Yi, Jun Zhao, Huiying Huang, Yanling Ai

Guangdong-Hong Kong-Macao Greater Bay Area, management accounting, accounting informatization, accounting talents, accounting reform

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Abstract

In recent years, the rapid change of information technology and the flourishing of digital economy have injected new vitality into management accounting, while at the same time making the development of management accounting face many problems. The Guangdong-Hong Kong-Macao Greater Bay Area is a product of national economic development and all-round opening, and an important initiative to deepen reform comprehensively, implement the new development concept, and improve the modernization of national governance system and governance capacity. However, management accounting, which plays an important role in enterprise management, faces unprecedented impacts in the context of Guangdong-Hong Kong-Macao Greater Bay Area: low level of informationization; lack of specialized and highly qualified talents; and insufficient innovation-driven capability. Based on such a background, this paper will discuss the opportunities and problems faced by management accounting, combine the industry environment and future development trend, and formulate the response strategies based on management accounting under the Guangdong-Hong Kong-Macao Greater Bay Area, so as to provide reference for the change of management accounting and win the development opportunities.

Keywords: Guangdong-Hong Kong-Macao Greater Bay Area, management accounting, accounting informatization, accounting talents, accounting reform

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