会计人员职业判断行为研究.pdfVIP

摘 要 摘 要 本文以行为会计学科的重要方面会计行为学为研究视角，以行为学家克特·列 文的行为公式为基础，从心理和环境两大因素来研究会计人员的职业判断行为。本文分 析了影响会计人员职业判断行为的心理因素和环境因素。在明确了会计人员职业判断行 为合理化的含义与实质后，提出了会计人员职业判断行为合理化的两大标准与企业 价值最大化和与利益相关者的动态均衡。最后从心理因素和环境因素两方面提出了提高 会计人员职业判断行为合理化的若干途径。 关键词 行为会计学 会计行为 会计职业判断 会计人员职业判断行为 I Abstract Abstract This article is viewed from the important aspect of behavioral accounting science accounting behavioral science as the research angle, studies the accounting personnel professional judgement behavior from the two major factors of psychology and environment, based on the behavior formula of anthropologist Kurt · Lewen. This article analyzed the psychological and environmental factors of affecting accounting personnel professional judgement behavior . After defining the meaning and essence of accounting personnel professional judgement rationalized behaviors, proposed two major rationalized standards of the accounting personnel professional judgement behavior dynamic equilibrium with the maximum of enterprise value and with stakeholders. The article put forward several rationalized measures of raising the accounting personnel professional judgement behavior from two respects of the psychological and environmental factors finally. Keywords Behavioral Accounting Science Accounting Behavior Accounting Professional Judgement Accounting Personnel Professional Judgement Behavior II