期刊文献+

基于心理学的战略管理会计应用探析 被引量:1

下载PDF
导出
摘要 战略管理会计一直是学术界和实务界的热点话题。本文基于心理学视角,从思维定势与企业外部环境分析、虚假同感偏差与经营战略管理、前景理论与投资风险管理方面进行了分析,提出了重视信息接收与判断、建立全员参与机制、构建投资风险评估标准等对策建议,以期为提高战略管理会计应用效果提供参考。
出处 《新会计》 2020年第1期55-56,共2页 Modern Accounting
  • 相关文献

参考文献5

二级参考文献56

  • 1Ashton,R.and A.Ashton,editors,1995.Judgment and Decision-Making Research in Accounting and Auditing.Cambridge University Press.
  • 2A.Tversky.and Kahneman,D 1979.Prospect Theory:An analysis of decision under risk.Econometrica.47.263-291.
  • 3Sheilds,M.D.1997.Research in Management Accounting by North Americans in the 1990's Journal of Management Accounting Research.9:3-61.
  • 4Kahneman,D and A.Tversky.1984.Choices,Values,and Frames.American Psychologist.39:April.341-350.
  • 5Kahneman,D and A.Tversky.1986.Choices,Values,and Frames.In H.R.Arkes and K.R.Hammond (Eds.)Judgment and Decision Making:An interdisciplinary reader (pp.195-210).New York:Cambridge University Press.
  • 6Simon,H.1986.Rationality in Psychology and Economics.Journal of Business.Vol 59:4:s209-s224.
  • 7Bazerman,M.1998.Judgement in Managerial Decision Making.John Wiley & Son,New York.
  • 8Arnold, V. , P. A. Collier, S. A. Leech, and S. G. Sutton. 2004. Impact of Intelligent Decision Aids on Expert and Novice Decision - Makers' Judgments. Accounting & Finance, 44 ( 1 ) : 1 - 26.
  • 9Cardinaels, E. 2008. The Interplay between Cost Accounting Knowledge and Presentation Formats in Cost - Based Decision - Making. Accounting, Organizations and Society, 33 (6) : 582 -602.
  • 10Chandra, A. , and R. Krovi. 1999. Representational Congruence and Information Retrieval: Towards an Extended Model of Cognitive Fit. Decision Support Systems, 25 (4) : 271 -288.

共引文献126

引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部