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In the era of digital economy, enterprise financial management is faced with the dilemma of data overload and lack of information, and data visualization has become an important tool to connect data and management accounting decision-making. This paper studies the application areas and implementation effects of data visualization in management accounting decision-making, aiming to provide a reference for the digital transformation of enterprise finance. This study adopted the literature review method and conducted an inductive analysis based on the relevant theme literature included in CNKI. Through the literature review, it is found that data visualization can improve the readability and interactivity of financial information, and help management accounting not only to output information, but also to participate more in the business decision-making of enterprises. Sound data governance, suitable analysis tools and interdisciplinary professionals are an important basis for the application of visualization technology. This study also discusses the challenges in practice and provides suggestions for future research.
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Siyu Wang (2026) studied this question.
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