关键词: 互联网商业模式, 管理会计, 价值创造, 文本分析, 机器学习

Abstract: In the context of digital economy, the Internet and artificial intelligence are more and more integrated with accounting. For this reason, by taking the financial reports of listed companies as the research objects and the text analysis of Word2Vec and the machine learning technology as the basis, this paper constructs the index to measure the implementation level of Internet business model and the application level of management accounting of the listed companies. It also empirically analyzes the impact of the implementation level of corporate Internet business model on the application level of management accounting and the relationship between the application level of management accounting and value creation. The findings show that the higher the degree of implementing the Internet business model, the higher the application level of management accounting; the Internet business model improves the application level of management accounting mainly through improving the strategic management, the budget management and the performance management. It is found through further study that the improvement of the application level of management accounting can significantly enhance the corporate value creation ability. The impact of the application level of management accounting on value creation mainly comes from the three dimensions: the strategic management, the performance management and the budget management.

Key words: Internet business model, management accounting, value creation, text analysis, machine learning