企业文化建设对会计人员行为优化的路径——基于蒙草生态公司的案例分析  

Research on the Path of Corporate Culture to the Optimization of Accountants’ Behaviors:Analysis Based on the Case of Grass Ecology Company

作　　者：颉茂华[1] 赵圆圆 包丽丽 李娜[1] XIE Mao-hua;ZHAO Yuan-yuan;BAO Li-li;LI Na(School of Economics & Management, Inner Mongolia University, Hohhot 010021, China)

机构地区：[1]内蒙古大学经济管理学院

出　　处：《管理案例研究与评论》2019年第2期210-223,共14页Journal of Management Case Studies

基　　金：国家自然科学基金项目“基于多重理论视角下的稀土资源开发价值补偿机制与储备政策研究”(71463039);国家自然科学基金项目“产业波及效果下的资源型企业可持续增长评价、影响因素与最优路径选择”(批准号:71262009);内蒙古哲学社会科学规划项目社科研究基地专项课题“企业家精神对内蒙古产业价值链提升的案例研究”(2016ZJD002);内蒙古自然科学基金项目“资源产业地理集聚特征、影响要素与动态优化——基于分工与空间理论视角的理论框架构建与实证检验”(2017MS0403)

摘　　要：会计人员行为选择是产生高质量会计信息的基础,在影响会计人员行为的众多因素中,对其有引导作用的是文化意识.但是,企业文化环境建设是如何影响会计人员行为的?其路径是什么?目前理论上未有明晰的答案.本文以蒙草生态公司为研究对象,应用基于扎根理论的案例研究方法,在梳理行为科学理论、企业文化与会计人员行为的逻辑关系理论的基础上,对比分析了该公司企业文化建设前后会计人员行为的表现形式,并归纳得出会计人员行为优化的具体表现.研究结果表明:企业从物质、精神、制度和行为文化四个维度影响会计人员行为的优化.物质文化改进了员工的工作环境,满足他们的基本物质需求,强化对会计人员的工作激励,提升其工作积极性;精神文化树立会计人员诚信做事的价值观和爱岗敬业的职业道德观;制度文化整合企业各组织机构,强化部门间的沟通协作,健全了企业的会计制度,使会计人员的工作有章可循;行为文化提高了企业对会计人员的才能和素质要求,规范了会计人员的行为选择.最终归纳出企业文化对会计人员行为优化的作用机理和路径理论框架.研究结论对建设企业文化、丰富会计人员行为优化理论,具有理论与实践意义.An accountant’s behavior choice is the foundation of high-quality accounting information. Among all influence factors of the accounting behavior, cultural awareness is very important for the orientation. But, how does the development of corporate culture affect the behavior of an accountant? What is its path? There is no clear answer in theory at the moment. With Grass Ecological Company as the research object, based on the case study method of grounded theory, combing behavioral science theory, enterprise culture and the logical relationship of accounting behavior theory, this paper compares and analyzes different forms of accountants’ behaviors. The results show that corporate culture affects the optimization of accountants’ behaviors in four dimensions, that is, material, spiritual, institutional and behavior cultures. Material culture improves the working environment of employees, satisfies their basic material needs, strengthens the incentive of the accountant, and promotes their work enthusiasm;spiritual culture establishes values of the accountant’s honesty and dedication of their occupation ethics;institutional cultural integration of enterprise organizations strengthens inter-departmental communication and coordination, improves the enterprise accounting system, makes an accountant work by the rule;behavior culture improves the accountant’s ability and quality requirements, standardizes the behavior of an accountant’s selection. Finally, this paper induces the mechanism and path of the corporate culture to the optimization of accountants’ behaviors. The research conclusion has theoretical and practical significance to the development of corporate culture and can enrich accountants’ behaviors.

关 键 词：信息质量 行为优化 案例研究 理论框架 作用机理 

分 类 号：F275[经济管理—企业管理]