行为归因审计:基于行为与情境的复杂交互效应  

Behavior Attribution Auditing: Based on Intricate Interaction Between Behavior and Contexts

作　　者：李昆 谭春桥 LI Kun;TAN Chunqiao(Business School,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学商学院,江苏南京211815

出　　处：《运筹与管理》2024年第2期101-107,共7页Operations Research and Management Science

基　　金：国家自然科学基金资助项目(71472090,71971218,71072039);江苏省高校哲学社会科学研究重大项目(2021SJZDA029);江苏省社会科学基金项目(22GLB016)。

摘　　要：不同于传统的静态账项数据,组织内的群体或个体行为作为一种特殊的动态数据,已被视为改善效率、赋能创新、构建动态能力的战略性要素投入,因此在国内外企业组织的内审体系中,对行为审计的重视与投入持续加强。然而,实践中以理性“经济人”为假设的行为合规审计,存在动机归因缺失的逻辑断裂,仅仅依据“问题行为”揭露的审计发现导致审计取证信度不充分,将由此引发系统性审计风险。为此,本文在环境“行为人”假设基础上,针对组织内非目标、非合规、非效率、非合作、非安全等非社会期望“问题行为”构建了“情境-心理-行为”的整合性归因审计范式,通过经典行为归因理论的次序化嵌入,对“问题行为”的最佳审计时机、动机归因稳定性检验、关联情境下行为归因穿行分析等关键问题经行了系统论证。本文所形成的研究观点以及提出的行为归因方法构建建议及对策,对于完善和优化行为审计方法体系、促进企业组织的审计监管水平具有重要的理论借鉴意义。Differentiating from traditional account date,the behavior of group or individual in organization serving as a special dynamic data has been viewed strategic element investment for improving efficiency,innovation and dynamic ability,so the importance and investment for behavior audit have been strengthened sustainably in international enterprises’internal audit system.However,the behavior compliance audit in practice under the hypothesis of“economic man”with rationality has greatly limited the value contribution towards organization surveillance and consultation,owing to the deficiency of proof and even the systematic risk of information inaccuracy which result from the logic break of behavior motivation attribution.Therefore,on the basis of the hypothesis of environmental“actor”,this paper builts an integrated attribution audit paradigm of“Context-Psychology-Behavior”for non-objective,non-compliance,non-efficiency,non-cooperation,non-safety and other non-social expectation“problem behavior”in the organization.In this paper,the classic psychology attribution theories and ways,such as correspondent inferences theory,stability attribution theory and simple attribution theory would be sequentially applied to explore and demonstrate the motivation of“problem behaviors”,and the sequencing feature of attribution theories’application comes from the internal requirement of“Context-Psychology-Behavior”attribution paradigm.Moreover,the relevant context analysis method for testing the motive stability of“problem behavior”is proposed in the paper for the first time,and only by attributing those proven to be stable problem behavior motives can we bring valuable audit findings to organizational governance and business process optimization.On the contrary,if the“problem behavior”motive does not cause related“problem behavior”in the same or related business contexts,the behavior motivation will not be stable,and it is possibly owing to some accidental factors,thus the attribution analysis

关 键 词：行为审计 问题行为 动机归因 情境因素 

分 类 号：F274[经济管理—企业管理] F224[经济管理—国民经济]