摘要
会计师事务所领导行为对其下属行为有显著影响,好的领导行为可以提升内部环境控制水平,使下属能够自觉地去执行内部控制,反之,下属就会有隐藏错误的行为。因此,从"二维构面理论"来探讨会计师事务所领导行为对其下属行为的影响,以期对我国会计师事务所内部控制的有效执行提供思路。
The leadership behavior has significant effects on its subordinates′ behaviors in accounting firms.The leadership′s good behavior can promote the internal environment control level,making subordinates voluntarily maintain the internal control.Otherwise,subordinates will have a lot of freedom to hide some wrong work.Therefore,this paper attempts to discuss the effect of the leadership′s behavior on subordinates′ behaviors in accounting firms from the ＂Two Dimensions Theory＂ in order to provide ideas to the effectiveness of accounting firms′ internal control in China.
出处
《湖北工业大学学报》
2011年第6期105-107,共3页
Journal of Hubei University of Technology
基金
湖北省教育厅计划项目(XD2020226)
关键词
会计师事务所
领导行为
内部控制环境
accounting firm
leadership behavior
internal control environment
