산업 4.0 시대의 관리회계 전망과 과제

[Purpose] We examine how the management accounting field is coping with today’s trends of technology change and what direction it will change in the future. [Methodology] Recent trends in the application of AI in management accounting have been reviewed through the case study of practical and academic literature. [Findings] With the development of deep learning technology, it is possible to apply some of the target cost management and quality costing which analyze the non－structured data, qualitative information. However, it is difficult to apply deep learning to non－structured data including strategy, philosophy, and mental factors that does not have rules. This includes the need to coordinate interpersonal relationships such as target costing and strategic cost management. In addition, this paper suggest changes in the role of accounting officers and the educational system needed to introduce industry 4.0 in management accounting field. [Implications] The paper recognized that the areas of management accounting that are linked to knowledge such as AI and blockchain. And it is not enough to study existing accounting process, but ability to utilize accounting information is required. In particular, it is important to nurture an accountant who can use and utilize AI, not the accountant who is used for AI.