摘要
行为会计学是会计学和社会科学相互结合的交叉学科,主要研究人类行为对会计信息乃至会计系统的影响,以及会计信息对人类行为和行为决策的影响。在指导理论方面,在20世纪80年代末出现的许多行为决策理论和心理认知研究仍然持续地影响着今天的行为会计学研究。本文简要综述了行为会计学在个体研究方面的非经济研究要素,以利于研究人员整合各类行为会计学中的对非经济要素的个体研究。
Behavioral Accounting Studies is a cross major overlapping accounting and social sci-ence.It mainly focuses on human activities’interacting effect with accounting information and ac-counting system.Today,the behavioral decision-making theories and cognitive psychological literature from the late 1 980s continue to have a great influence on Behavioral Accounting Studies.The current paper will conduct a brief discussion on the non-economic factors of the individual level research in Be-havioral Accounting Studies in the hope of providing a clear framework for the future research in such area.
出处
《广西师范学院学报（哲学社会科学版）》
2015年第5期42-49,共8页
Journal of Guangxi Teachers Education University：Philosophy and Social Sciences Edition
关键词
行为会计学
个体研究
非经济因素
Behavioral Accounting Studies
Individual Research
Non-economic Factors
