管理会计决策中的数目幻象及研究综述

Literature review on the illusion of number in the decision-making of management accounting

启发式效应一直是行为学及心理学关注的焦点,这一效应影响着人们的信息决策,甚至往往引起决策误差,但当前对启发式效应在管理会计决策中的讨论仍属少数。对于以数字作为信息载体的管理会计,数目启发式效应的影响广泛,由于无标准准则要求,管理会计中对相同的经济变量用不同单位、量纲呈报很可能会使管理会计报告使用者的判断和决策出现偏差。对此,本文对国内外近年来有关数目启发式效应的期刊文献进行了归纳梳理,分析阐述了数目启发式效应的来源、成因以及对管理会计决策的影响。

For the management accounting numbers as the information carrier, the influence of number heuristic is extensive. Because there is no standard requirement, the same economic variables in management accounting presented by different units and dimensions are likely to cause the judgment and decision-making bias of users of management accounting reports. This paper summarizes the domestic and foreign journal literatures about number heuristics in recent years, analyzes the sources, causes and impact on management accounting decision-making.