Research on the Application of Artificial Intelligence in Management Accounting Decision Support Systems

The rapid development of the digital economy, driven by artificial intelligence (AI), is profoundly transforming traditional accounting practices and business models. The emergence of innovative models such as “wisdom + accounting” and “wisdom + financial sharing” has opened new avenues for enhancing enterprise decision-making support systems. This paper delves into the application of AI technology in accounting, examining its practical implementation and associated challenges. To mitigate potential risks arising from technological advancements, enterprises should establish robust and efficient intelligent financial systems. Additionally, organizations should foster a mindset of change within their accounting teams, improve the application of management information systems, strengthen internal control mechanisms, and continuously upgrade intelligent accounting software. Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.