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RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm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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This article was retracted on 17 November 2022

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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.

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Correspondence to Lincong Han.

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This article has been retracted. Please see the retraction notice for more detail: https://doi.org/10.1007/s10257-022-00585-0

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Shen, J., Han, L. RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO). Inf Syst E-Bus Manage 18, 809–822 (2020). https://doi.org/10.1007/s10257-018-00398-0

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