摘要
环境不确定性的加剧,容易滋生会计舞弊行为,同时,内部组织文化的缺位,也会影响会计行为。组织文化对优化会计行为起着基础性作用,而人们对于环境不确定性的态度,也会引发会计管理问题。文章通过探讨环境不确定性和组织文化对于会计行为的影响,由此提出培养优良的企业文化形成内部软约束和完善组织控制监督机制,是规避会计舞弊行为的有效途径。
The increase of environmental uncertainty is easy to breed accounting fraud,and the lack of internal organizational culture will also affect accounting behavior.Organizational culture plays a fundamental role in optimizing accounting behavior,and people's attitude towards environmental uncertainty will also lead to accounting management problems.By discussing the influence of environmental uncertainty and organizational culture on accounting behavior,it was proposed to cultivate excellent corporate culture to form internal soft constraints and improve organizational control and supervision mechanism,which is an effective way to avoid accounting fraud.
作者
郑贵华
罗清
ZHENG Gui-hua;LUO Qing(College of Business,Hunan University of Technology,Zhuzhou,Hunan 412007,China)
出处
《企业技术开发》
2019年第7期104-107,110,共5页
Technological Development of Enterprise
关键词
环境不确定性
组织文化
会计行为
会计监督
Environmental uncertainty
Organizational culture
Accounting behavior
Accounting supervision
