Research On Accounting Behavior Psychology

A famous accounting historian named Chatfield, Michael had indicated that the growth of accounting was responsive. After the entry into the 21st century, with the progress of knowledge economy, information technology and humanity management, just as some accounting scholars expected, future accounting has stepped into a new era having an inclination to frontier delicacy and synthesis. Accounting Behavior Psychology is a new researching domain that compound accounting, behavioral science, public relations, ethnics and humanistic philosophy. It targets at behavior psychology of accountant, finally improves specific accounting conduct and avoids harmless result. Strictly speaking, Accounting Behavior Psychology is only a necessary method of researching in Behavioral Accounting, not a branch of modern accounting. By virtue of related knowledge, my article is developed in order to attract accounting theorists to place their eyes from this kind of researching angle and furthermore optimize current accounting conducts. On the whole, it is arranged by five chapters. Chapter one, it builds the basic platform of theory, defines several fundamental concepts, such as accounting entity and accounting behavior subject, analyses the meaning of accounting behavior psychology and shows significance of my work. Chapter two, it brings forward a category of Behavior Accounting System, which includes some important elements, describes the mechanism of this System and place accounting behavior psychology on a proper position. Chapter three, it makes use of factor analysis method and concludes that accounting behavior psychology is decided by accounting environment and accounting behavior subject. Chapter four, according to the previous normative research, this chapter discloses psychological cause to explain these typical accounting conducts. Chapter five, it concludes that to optimize accounting behavior, we should optimize accounting behavior psychology. All these can be done on the condition that we understand what optimization of accounting behavior psychology is, what standards we must set and what ways we can make use of.