Realizing the Fusion of Operations and Accounting: Empowered by Information System

The integration of operations and accounting plays an important role in creating corporate value, and it has rise great attention in academic and practical circles. However, there is no consensus yet on how to truly break down the barriers between the operation and accounting departments to gradually achieve operations-accounting integration. This article summarizes the evolution route of the concept of operations-accounting integration, proposes a theoretical framework for two-way operations-accounting integration empowered by information systems, and combines case studies of railway equipment enterprises to discuss the digital transformation of financial management. This study fills the theoretical gap in existing research on operations-accounting integration and is conducive to smoothly connecting existing academic results and practical experience on operations-accounting integration, thereby providing reference for corporate transformation and high-quality development.