英文文献：Management accounting and the idea of machine learning-管理会计和机器学习的理念
英文文献作者：Steen Nielsen
英文文献摘要：
Not only is the role of data changing in a most dramatic way, but also the way we can handle and use the data through a number of new technologies such as Machine Learning (ML) and Artificial Intelligence (AI). The changes, their speed and scale, as well as their impact on almost every aspect of daily life and, of course, on Management Accounting are almost unbelievable. The term ‘data’ in this context means business data in the broadest possible sense. ML teaches computers to do what comes naturally to humans and decision makers: that is to learn from experience. ML and AI for management accountants have only been sporadically discussed within the last 5-10 years, even though these concepts have been used for a long time now within other business fields such as logistics and finance. ML and AI are extensions of Business Analytics. This paper discusses how machine learning will provide new opportunities and implications for the management accountants in the future. First, it was found that many classical areas and topics within Management Accounting and Performance Management are natural candidates for ML and AI. The true value of the paper lies in making practitioners and researchers more aware of the possibilities of ML for Management Accounting, thereby making the management accountants a real value driver for the company.

不仅数据的作用在以最戏剧性的方式变化，而且通过机器学习(ML)和人工智能(AI)等一些新技术，我们处理和使用数据的方式也在发生变化。这些变化，它们的速度和规模，以及它们对日常生活的几乎每个方面的影响，当然，对管理会计的影响几乎是难以置信的。术语“数据”在这里指的是最广泛意义上的业务数据。ML教会计算机做对人类和决策者来说很自然的事情:从经验中学习。管理会计的ML和AI在过去5-10年里只是偶尔被讨论过，尽管这些概念在其他商业领域(如物流和金融)已经使用了很长时间。ML和AI都是商业分析的延伸。本文讨论了机器学习将如何在未来为管理会计提供新的机会和启示。首先，我们发现管理会计和绩效管理中的许多经典领域和主题是ML和AI的自然候选。本文的真正价值在于让实务人员和研究者更多地认识到ML在管理会计中的可能性，从而使管理会计人员成为公司真正的价值驱动者。