会计和审计的行为方面

Anna Tumanian
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摘要

过去 50 年来,外国科学家在研究中通过行为会计理论来考虑会计和审计问题。另一方面,在乌克兰科学家的研究中,几乎没有考虑到会计和审计中的行为会计。行为会计理论的主要意义不在于将会计和审计完全视为数字,而在于认为会计师和审计师是具有特定职业的人,他们的行为取决于自己的感觉和思想。习惯上,行为会计的概念是按照以下主题来考虑的:会计信息对行为的影响、管理控制、审计、道德。信息的感知和应用方式对人们的行为和管理决策有着重要影响。本文考虑了用于决策的财务信息和非财务信息。财务信息在结构化决策问题中起着关键作用,而非财务信息则被认为在非结构化决策问题中更有用,如发现新的商业机会。就其本身而言,信息应用有两种不同的风格:诊断式和互动式。在诊断式的应用中,高级管理人员关注计划结果的实现,而领导互动式的管理人员则在组织成员之间不断交流信息。文章还考虑了计划的行为方面,包括财务、管理和控制。员工的工作成果可以根据财务指标或非财务信息进行评估。这两种方法各有利弊。20 世纪 90 年代,平衡指标体系开始广泛应用于评估管理活动的方方面面,该体系同时应用财务指标和非财务指标,并将重点放在非财务指标上。这种体系有四个衡量类别,包括财务、客户、内部业务流程以及员工的学习和发展前景。行为会计理论在审计研究中得到广泛应用。以下出版物将从审计师的独立性、审计师的职业判断和职业怀疑、财务报表中的舞弊等方面探讨审计的行为问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Behavioral aspects of accounting and auditing
Over the past 50 years, in the research of foreign scientists the issues of accounting and auditing are being considered through the theory of behavioral accounting. On the other hand, in the studies of Ukrainian scientists the behavioral accounting in accounting and auditing almost was not considered. The main meaning of the theory of behavioral accounting is not to consider the accounting and auditing exclusively in numbers, but to consider that accountants and auditors are people with a specific profession who behave according to their feelings and thoughts. It is customary to consider the concept of behavioral accounting according to the following topics: the influence of accounting information on behavior, management control, audit, ethics. The way the information is perceived and applied has an important influence on people's behavior and management decision-making. The financial and non-financial information used for decision-making is considered. The financial information plays a key role in structured decision-making problems, while non-financial information is considered more useful for problems of unstructured decision-making, such as identifying new business opportunities. For its part, two characteristic styles of information's application are distinguished: diagnostic and interactive. In the application of the diagnostic style the senior managers pay attention to the achievement of planned results, while managers who lead an interactive style practice continuous exchange of information between members of the organization. In the article it is also considered the behavioral aspects of planning, including financial, management and control. The results of employees' work can be assessed on the basis of financial indicators or on the basis of non-financial information. Both approaches have their advantages and disadvantages. In the 1990's, the system of balanced indicators became widespread to assess all aspects of management activity, which applies both financial and non-financial indicators with an emphasis on non-financial indicators. Such a system has four measurement categories, including financial, customers, internal business processes, and employee's study and growth prospects. The theory of behavioral accounting is widely used in audit research. The following publications will consider the behavioral aspects of auditing in the context of: auditor independence, auditor professional judgment and professional skepticism, fraud in financial statements.
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