The Fusion Model of Financial Accounting and Management Accounting Based on Neural Networks

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Abstract
The lines between management accounting and financial accounting are constantly blending as a result of the new economic norm, which is driving this relationship closer and closer. To increase the working effectiveness of financial departments, the two must be coordinated and integrated. The efficient fusion of FA and MA can significantly impact not only the actual effectiveness of accounting work but also the long-term success of businesses. This study develops a network structure that combines BPNN (BP neural network) and PLS (partial least squares), and it applies the structure to FA and MA. The financial data that has been gathered is preprocessed using PLS, which keeps the primary factors of the data processing outcomes and ignores the secondary factors. The findings indicate that this model has a 90 percent overall accuracy rate when assessing the financial health of the 50 test sample companies. The analysis in the conclusion demonstrates that this model can successfully examine the internal relationship between a company’s capital structure and financial performance. It also serves as a guide for the company in terms of how to improve its current illogical financing structure system and improve financial performance.

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