Using Jung Eight Dimension And MBTI Personality Scale To Analyze The Methods Of Reducing Accounting Practitioners’ Fraud

In recent years,accounting fraud has been repeatedly prohibited.In this regard,domestic and foreign experts and scholars have done a lot of research on accounting fraud.However,there are too many factors involved in accounting fraud,and the current research theory does not cover all the factors,among which the research of personality factor is very important for accounting fraud,but it is rarely mentioned.Therefore,this paper starting from the perspective of accounting practitioners’ personality,combining with the motivation analysis method as the theoretical basis of fraud,selecting 304 accounting practitioners of enterprises,carrying out the non-forced Jung cognitive function test,and analyzing the variance of the results through SPSSAU software,with the test level of P less than 0.05 to further reduce the fraud behavior of accounting practitioners.From the perspective of personality,combining with the theory of fraud risk factors,this paper analyzes the reasons for the implementation of accounting fraud by accounting fraudsters with different personalities in the following aspects:(1)the accounting practitioners have their own bad needs(2)There is pressure from outside(3)The first two factors are both.The countermeasures are as follows: for bad demand,enterprises need to improve internal control,establish external supervision and increase punishment,combined with the use of introverted emotion Ni function related to future prediction and introverted thinking Ti function related to gain and loss analysis to form anti-fraud early warning,so as to reduce the role of extraverted feeling Se,It is also necessary to establish a good external environment and strengthen moral education,combined with extraversion emotional function Fe and introversion feeling Si,so that employees can have or maintain a good moral outlook Fi;When there is no bad demand and only external pressure,it is necessary to improve the employees’ introverted intuition Ne and introverted thinking Te,and optimize the company’s internal anonymous reporting and protection mechanism;For both cases,we need to integrate the characteristics of personality and adjust the use of the former two strategies.