Bad Accounting Research Based On Accounting From A Psychological Perspective

As the progress of the productivity and the economy ,economic information become more important to the people, so the quality of the accounting work become the focus of the economic activity. at present, the bad accounting behavior such as the feigned accounting information, the chaos accounting order have been differently disturb the market economy order, and its bad to the macroscopical policy of the nation.This paper through norm analysis and use the theory of accounting psychology to analyse the bad accounting behavior, analyzing the reason and the affection of psychology, discuss the relation of accounting psychology and bad accounting behavior, looking for new method and new countermeasure to norm the bad accounting behavior. The content of this paper:1. Summarize the conclusion of the accounting of behavior and the accounting psychology in abroad and domestic;2. Through the theory of accounting psychology, analyse the individual psychology, the reason of behavior, analyse the relation of accounting psychology, Accounting Psychological impediment, Bad accounting emotion and bad accounting behavior;3. Put forward the countermeasure through the accounting psychology and the working ethic.Conclusion: lots of factors affect the bad accounting behavior and their relation is complex, and the relation of accounting behavior and bookkeeper's psychology is consanguineous. It works depend on the affection of accounting psychology, whatever the bad accounting behavior is. Accounting psychology lead to the accounting behavior and the accounting behavior reflect the Accounting psychology, their relation are disciplinary. And the method and countermeasure can radically norm the accounting behavior through the research of discussing the relation of accounting psychology and bad accounting behavior.