Research On The Influence Of Accountants’ Job Attitude On Accounting Information Quality

With accounting information quality gradually becoming the focus of the theory and practice fields, more and more scholars extend their study of the influence factors to the wider area. As the direct producor of the accouting information, accountants’ influence to accounting information quality should be taken seriously. In recent years, scholars also pay more attention on behavioral accounting. And it is obvious that the empirical study of the behavioral accounting will become popular in the future. This article aimes at the subjective moods of accountants, that is to say, the job attitude towards accounting. By using questionnaire method and path analyzation, this article researches the influence of accountants personnel job attitude on the quality of the accounting information, and explores the influence mechanism.First of all, based on the related articles of the fields of social psychology and organizational behavior, this article reorganises and evaluates the literatures of the influence of job satisfiction, job involvement and organizational commitment on job performance. Also, this acticle defines and explaines the related concepts and theories.Then, this article designs the questionnaire of the accountant’s job attitude on the base of the mature questionnaires at home and abroad. Choosing the accountants from the listed companies in Beijing-Tianjin-Hebei region as research objects, this article will run a test based on the questionnaire of accountants working attitude. That is to purify the questionnaire items through trial-test, to collect a large sample of data required by this empirical research through formal test, etc. At the same time, this article needs to analyse the data reliability and validity and verify the stability and distinction of the questionnaire.In addition, according to the obtained accountants working attitude data and the listed companys’ 2014 annual report where these accountants belong to as the research sample,we select the discretionary accruals as a proxy for the quality of accounting information,build the path analysis model based on the impact of accountants’ job attitude on the quality of accounting information, and examine the influence of accountants job attitude on the quality of accounting information.Finally, this article gives several management recommendations to enhance thequality of accounting information based on the improvement of accountants working attitude.