行为理论与会计体系

I. Burdenko, A. Korol
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引用次数: 0

摘要

本文致力于研究行为理论的本质及其与会计系统的关系。行为理论通过激励和惩罚来研究和解释人类行为,今天这一理论是跨学科的,因为它允许你在经济活动过程中的管理决策中预测人类行为。行为科学是经济心理学的一个组成部分,它用系统的方法对人的行为进行分析和研究,即把对象看作一个整体系统。毫无疑问,行为科学在经济关系中的作用是重要的,因为利用它的主要特征将使你在共同的商业空间中从竞争对手中获得优势,由于工人更有效的劳动而提高产量,甚至在了解对手和合作伙伴的这个或那个决定之前。行为理论是建立在做出决策所需的信息与不同个人甚至群体对信息的反应之间的适当联系,以满足自己的需求或解决某些问题。该工作总结了行为理论的主要特征,并将其确定为与“会计”职业直接相关的主要目标。根据行为理论,员工的行为,在我们的案例中是一名会计,可以有条件地分为回应性和操作性。对行为科学的主要特征的研究导致需要确定其与会计制度的关系。行为理论与会计的技术子系统和组织子系统相互作用和影响,直接影响会计系统本身的最终产品——利益相关者和其他使用者的管理决策。行为方法的结果是直接在会计员工、管理人员和利益相关者之间形成职业判断。事实证明,行为理论不仅解释了会计人员的行为,而且影响了其“硬技能”和职业判断的形成,直接影响到会计信息使用者的管理决策。此外,本文认为行为科学的现代目标与可持续发展的目标相关联,有助于经济和社会的和谐与可持续发展是合理的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
BEHAVIORAL THEORY AND ACCOUNTING SYSTEM
The article is devoted to the study of the essence of behavioral theory and its relationship with accounting as a system. Behavioral theory studies and explains human behavior through incentives and punishments and today this theory is interdisciplinary, because it allows you to predict human behavior during management decisions in the process of economic activity. Behavioral science is a component of economic psychology, which analyzes and studies the behavior of people using a systematic approach, that is, the object is considered as a system in whole. The role of behavioral science is unquestionably important in economic relations, because the use of its main features will allow you to gain advantages among competitors in the common business space, improve production due to more efficient labor of workers, and even before understand this or that decision of both opponents and partners. Behavioral theory is based on the appropriate link between the information needed to make decisions and the response of different individuals or even groups of individuals to it to meet their own needs or solve certain problems. The work summarizes the main features of behavioral theory and identifies it as the main targets that are directly related to the profession of "an accountant." According to behavioral theory, the behavior of an employee, in our case an accountant, can be conditionally divided into respondent and operant. A study of the main characteristics of behavioral science led to the need to identify its relationship with the accounting system. Behavioral theory interacts and affects precisely the technical and organizational subsystems of accounting, which directly affects the final product of the accounting system itself - management decision-making by stakeholders and other users. The result of the behavioral approach is the formation of professional judgment directly among employees of accounting, management and stakeholders. It is proved that behavioral theory not only explains the behavior of an accountant, but also has an impact on the formation of his "Hard skills" and professional judgment, which directly affects the management decisions of users of accounting information. In addition, in the article it is reasonable that modern targets of behavioral science correlate with the goals of sustainable development and contribute to the harmonic and sustainable development of the economy and society.
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