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RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO)

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  • Jianfei Shen

    (North China Electric Power University)

  • Lincong Han

    (North China Electric Power University)

Abstract

The rapid development of information technology and the tremendous changes of management ideas and management methods promote the continuous updating of management financial accounting system. The advantages of accounting information system are based on abundant data sources, timely business processing and fast transmission and reflection of all-round faithfulness. Based on the influence of information technology, this paper studies the related theories of process optimization and profit calculation module of financial accounting information system reconstruction by particle swarm optimization algorithm. The various data interfaces are gradually unified to better realize the sharing of information. The research shows that the particle swarm algorithm is used to compare the core functions of accounting information system (such as accounting, certificate filling, voucher review, voucher query, detailed ledger, general ledger, end-of-year carry-over, financial analysis, etc.). Calculation. Research shows that reorganizing accounting business processes can greatly improve the usefulness of accounting information decision-making, thereby enhancing the competitiveness of enterprises.

Suggested Citation

  • Jianfei Shen & Lincong Han, 2020. "RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO)," Information Systems and e-Business Management, Springer, vol. 18(4), pages 809-822, December.
    • Handle: RePEc:spr:infsem:v:18:y:2020:i:4:d:10.1007_s10257-018-00398-0
    DOI: 10.1007/s10257-018-00398-0
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    References listed on IDEAS

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    2. Hussain, Jafar & Lee, Chien-Chiang & Chen, Yongxiu, 2022. "Optimal green technology investment and emission reduction in emissions generating companies under the support of green bond and subsidy," Technological Forecasting and Social Change, Elsevier, vol. 183(C).

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