Application and Evaluation of Intelligent Management Accounting Platform Based on Association Rule Algorithm and PS-DR-DP Model

Authors

  • Huizhi Li School of Accounting, Guangzhou College of Technology and Business, Guangzhou 528200, China
  • Xianghua Yu College of Chemistry& Bio-Engineering, Hunan University of Science and Engineering, Yangzhou 425199, China

Abstract

Management accounting plays a key role in unit-level planning, decision-making, control and evaluation and is an important subfield of accounting. It is mainly intended to meet the internal management requirements of organizational units by utilizing relevant data and integrating financial and operational activities in a coherent manner. The management accounting platform is oneofthe centers of business management. Therefore, thestability and status of its platform requires extra attention. In this study, the researchers propose an intelligent management accounting platform assessment method based on big data association rules algorithm and a “pressure-support”, “destructiveness-resilience”, “degradation-promotion” model. The results revealed that the expert scores of the pressure and support indicator system ranged from 75 to 88, the destructive and resilient indicator system
ranged from 69 to 93, and the degradation and enhancement indicator system ranged from 78 to 88. The credibility values of the three sub-indicator systems were 0.908, 0.989, and 0.955 respectively. Most of the carrying contribution values were below 0.9, and only the carrying state of support and degradation power in 2023 exceeded 1.0, at 1.6894 and 1.0832 respectively. Hence, the system was better equipped to withstand outside pressure as support, resilience, and deterioration all increased yearly along with the support capacity. The system damage or pressure resilience was improved, although the system may have some long-term degradation trends. The carrying state value also increased to 1.3956, and the mean value of carrying contribution increased significantly from 0.6025 to 0.9527 in 2023, indicating that the overall carrying capacity and contribution of the system is increasing year by year. It can be concluded that the proposed model can effectively assess the state of an intelligent management accounting platform. This provides a technical basis for promoting the management accounting platform to assess decision-making efficiency, resource allocation optimization, continuous improvement and strengthening of competitiveness.

Keywords: Association rule algorithm; management accounting; PS-DR-DP model; platform evaluation

H. Li, X. Yu, "Application and Evaluation of Intelligent Management Accounting Platform Based on Association Rule Algorithm
and PS-DR-DP Model", Engineering Intelligent Systems, vol. 33 no. 2, pp. 121-130, 2025.

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Published

2025-03-01

Issue

Vol. 33 No. 2 (2025): International Journal of Engineering Intelligent Systems

Section

Article

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