行为科学与管理会计的融合研究  

Research on the integration of behavioral science and management accounting

作　　者：郭孝菊 Guo Xiaoju(Business School of Anhui University,Hefei,Anhui,230601)

机构地区：[1]安徽大学商学院,安徽合肥230601

出　　处：《市场周刊》2023年第2期129-132,共4页Market Weekly

摘　　要：行为科学理论通过研究人的心理活动来探寻人们行为的运行规律,企业依据行为科学理论进行“人”的管理,并以此来实现利润最大化的目标。通过介绍行为科学在管理会计领域的应用成果,具体包括行为科学理论在企业决策、成本控制、预算管理和业绩考核与评价等日常管理活动中的运用,从而在此基础上进行总结和未来展望,以期为行为管理会计的研究提供参考。Behavioral science theory explores the operation rules of people's behavior by studying people's psychological activities,and the enterprise carries out the management of“people”according to the behavioral science theory,so as to achieve the goal of profit maximization.This article mainly analyzes the application achievements of behavioral science in the field of management accounting,including the application of behavioral science theory in daily management activities such as enterprise decision-making,cost control,budget management and performance evaluation.On this basis,the article makes a summay and looks forward to the future in order to provide reference for the research of behavior management accounting.

关 键 词：行为科学 管理会计 古典管理理论 

分 类 号：F234.3[经济管理—会计学]