摘要
会计信息系统的演进带来了会计思想、会计组织体系以及会计人行为的变革。从心理学的视角,探讨了影响会计人行为的因素,进而从会计行为动机和会计行为规范两个方面研究了会计信息系统演进过程中会计人会计行为的演进。
The accounting information system＇ s evolution brought the change of accounting thinking, accountingorgnization system and the accountant＇ s behavior. From a psychological perspective, the factors affecting accountant＇ s behavior is discussed. The evolution of accountant＇ s behavior during the process of accounting information system evolution are researched from the motivation and normalization of accounting behavior.
出处
《经济问题》
CSSCI
北大核心
2011年第11期117-120,共4页
On Economic Problems
