管理会计决策中的框架效应初探——以转移定价决策为例

The Framing Effect on Management Accounting Decisions——Illustrated by Transfer Pricing Decisions

近年来,西方管理会计研究中,有两大趋势值得关注:第一,研究方法不断丰富,实验研究方法的地位日益凸现;第二,立足于管理会计实践,越来越多的引入行为学、心理学理论研究管理会计问题。基于此,本文引入心理学中的框架效应理论,以转移定价决策为例采取实验研究的方法,研究管理会计决策中的框架效应问题。研究表明,转移定价决策受到框架效应的影响,缓解框架效应有助于优化决策。本研究丰富了我国管理会计的研究方法,为管理会计理论与实践长期脱节现状的改观做出贡献。

For the past few years,two trends have been paid close attention in western management accounting research.Firstly,more and more research methods have emerged and experimental research method has been prominent.Secondly,behavioral and psychological research achievements have been applied to management accounting study.In this article we try to utilize framing effect theory from psychology to study transfer pricing decisions with experimental research method.Our research illustrates that transfer pricing decisions are influenced by framing effect and the dissipation of the effect contributes to decision optimization.Our research develops a new research method for domestic management accounting while contributing to bridge the gap between academia and the practitioner community.