The Path Analysis Of Corporate Culture Construction To The Optimization Of Accountants' Behavior

Accountant's behavior choice is the foundation of high quality accounting information,in all influence factors of accounting behavior,the guide is cultural awareness,a good cultural environment in favor of produce decision-making accounting information.But,how does the construction of corporate culture affect the behavior of accountant? What is its path? There is no clear answer in theory at the moment.Choose grass ecological company as the research object,the application based on the case study method of grounded theory,on the basis of combing behavioral science theory,enterprise culture and the logical relationship of accounting behavior theory,comparison and analysis the difference of form of accounting behavior.The results show that the enterprise culture from the material,spirit,system and behavior culture four dimensions affect the optimization of accounting behavior.Material culture improve the working environment of employees,satisfy their basic material needs,strengthen the incentive of accountant,promote their work enthusiasm;spiritual cultural establish values of accountant honesty and dedication of the occupation ethics;system cultural integration of enterprise organizations,strengthen inter departmental communication and coordination,improve the enterprise accounting system,make accountant work in the rule-based;behavior culture improve enterprise of the accountant's ability and quality requirements,standardize the behavior of accountant's selection.Finally,this article induces the enterprise culture of mechanism and path of the optimization of accounting behavior.Main revelation of this article are as follows: the construction of cultural can help improve accountant's value orientation,reform accounting supervision and incentive mechanism,create a good accounting environment,enterprises should explore to improve and standardize the accounting behavior from the cultural perspective outside system,make accountant feel cultural care and do the proper accounting behavior choice consciously.Research conclusion has theoretical and practical significance to the construction of enterprise culture,rich accounting behavior.