摘要
论述了西方行为会计的发展历史、定义、范围、成果和特点 ,分析了行为会计与会计行为的差异 ,举例说明了行为会计的应用 ,并指出了行为会计研究理论的内在困难和缺点。
The history, achievement, definition and characteristics of western behavioral accounting are introduced and the differences between behavioral accounting and accounting behaviors are analyzed. A practical application in behavioral accounting servers as illustration. The difficulties and disadvantages of the study of the behavioral accounting theory are put forward.
关键词
行为会计
会计行为
会计学
理论研究
behavioral accounting
accounting behaviors
accounting
