Evaluation of Enterprise Accounting Data Management Based on Maturity Model

Area of Science:

• Business Management
• Data Science
• Information Systems

Background:

• Enterprise management increasingly relies on accounting data for strategic decision-making.
• Existing macro-evaluations like the Data Center Maturity Model (DCMM) lack objective operability.
• There is a need for a practical framework to assess and improve accounting data management capabilities.

Purpose of the Study:

• To establish a robust and operable evaluation index system for Accounting Data Management (AAM) capability.
• To develop a three-level AAM capability evaluation model based on maturity principles.
• To provide a method for measuring and improving enterprise accounting data management.

Main Methods:

• Development of a three-level AAM capability evaluation index system.
• Division of maturity levels and key process domains for AAM.
• Construction of an AAM capability evaluation model.
• Application of the model to a case enterprise for evaluation and measurement.

Main Results:

• A structured AAM capability evaluation index system was established.
• A three-level maturity model and key process domains for AAM were defined.
• An AAM capability evaluation model was constructed and applied.
• The evaluation value of AAM capability for the case enterprise was calculated.

Conclusions:

• The developed AAM capability evaluation model offers a scientifically sound and efficient method for assessing enterprise data management.
• The model addresses the operability limitations of existing macro-evaluation frameworks.
• Implementing this model can lead to significant improvements in an enterprise's data management practices.