In today's rapidly developing world, artificial intelligence (AI) is sweeping the globe at an unprecedented rate, profoundly changing the operational models and development trajectories of various industries. Accounting, as a key information processing and decision-making support component of economic activities, is inevitably impacted and reshaped by AI. Management accounting, a crucial tool for internal corporate management, is undergoing a transformation in the context of AI, which not only impacts the development and evolution of the accounting discipline itself but also profoundly influences corporate strategic decision-making, operational management, and value creation. 

Since the concept of artificial intelligence (AI) emerged in the 1950s, after years of theoretical exploration and technological accumulation, AI has entered a new phase of rapid development and widespread application in recent years, driven by breakthroughs in key technologies such as big data, machine learning, and deep learning. From speech and image recognition to intelligent robots and expert systems, AI has demonstrated its powerful capabilities and potential in numerous fields. In the business world, AI is widely applied in customer relationship management, supply chain optimization, risk forecasting, and other areas, helping companies improve efficiency, reduce costs, and enhance competitiveness. As a data-intensive industry, accounting possesses a natural advantage and compatibility with AI. AI technology can efficiently process vast amounts of financial and non-financial data, accurately identify patterns and trends within the data, and rapidly complete complex computational and analytical tasks, providing strong technical support for the transformation of management accounting. 

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