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Research on the Competency Framework of Management Accounting Profession in the age of "Great Wisdom Moving Cloud" of China based on Knowledge Graph

Published: 26 February 2023 Publication History

Abstract

As China's economy steps into the new normal and its growth changes from extensive growth based on scale and speed to intensive growth based on quality and efficiency, enterprises are in urgent need of management accounting profession to help them improve their capital structure and realize transformation and upgrading. However, most of the enterprises in China still focus on the traditional accounting model and lack a reasonable and perfect competency framework of management accounting profession. This thesis, based on the data of the general database of online publications of Chinese academic journals and by means of information visualization software (Gephi) and keywords co-occurrence network analysis, makes a visual analysis of the documents on the competency framework of management accounting profession from the perspective of time distribution, high frequency keywords, authors and source journals. It explores the knowledge graph of research hot spots on the competency framework of management accounting profession and analyses its overall development trend.

References

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Wang, T. (2021). Research on the Construction of Management Accounting talent Capability Framework under the New Normal of Economy. Investment and Cooperation, 6, 149-151. (in Chinese)
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Chen, Y.C., & Wang, L. (2022). Research on the Training Mode of Accounting Talents in Colleges and Universities in the Era of "Great Intelligence Moving to the Cloud". Guangxi Economy, 40(01), 75-78. (in Chinese)
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Tan, Q.W. (2021). Study on the Construction of Management Accounting Competency Framework from an International Contrasting Perspective. Communication of Finance and Accounting, 1, 153-157. (in Chinese)
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Wang, G.R. (2022). The Improvement of the Quality of Accountants based on the Basic Guidance of Management Accounting. Financial Circles, 23, 111-113. (in Chinese)
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Li, X.G. (2022). The Development and Challenge of Management Accounting in the Information Environment. Accounting Study, 23, 108-110. (in Chinese)
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Li, H.X. (2018). Study on Innovation of Management Accounting Personnel Training Mode based on Competency Framework. Economic Outlook the Bohai Sea, 10, 108-110. (in Chinese)
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Li, Z.M., & Liu, M.J. (2022). The Path of Competence Change of Management Accountants Based on CGMA and IMA Competency Framework. Business Accounting, 3, 98-100. (in Chinese)
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Peng, H.C. (2018). Construction of Management Accounting Competency Framework based on International Perspective. Modern Accounting, 9, 38-41. (in Chinese)
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Jiang, X.Q. (2017). Research on the Competency Framework Construction of Management Accounting Talents in the era of Big Data. The Chinese Certified Public Accountant, 4, 98-100. (in Chinese)
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Sun, G. (2021). Innovation of Management Accounting Personnel Training Mechanism Oriented by Industry and Finance Integration in the era of Big Data. Finance and Accounting Monthly, 2, 88-93. (in Chinese)

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      ICISE '22: Proceedings of the 7th International Conference on Information Systems Engineering
      November 2022
      86 pages
      ISBN:9781450397889
      DOI:10.1145/3573926
      Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]

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      Association for Computing Machinery

      New York, NY, United States

      Publication History

      Published: 26 February 2023

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      Author Tags

      1. Competency Framework
      2. Knowledge Graph
      3. Management Accounting
      4. Visualization Analytics

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      • Research-article
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      • Refereed limited

      Funding Sources

      • the Ministry of Education
      • Higher Education Reform of Jiangsu University

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      ICISE 2022

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