基于“心理技术计量系统”计量模型的行为会计计量研究

发布时间：2018-02-04 05:03

本文关键词： 行为会计计量计量模式心理技术计量系统　出处：《当代财经》2017年03期 　论文类型：期刊论文

【摘要】：现行会计计量是技术范式和手段范式的综合,在组织管理中日趋乏力。会计未来发展的根本在于其管理职能的发挥,因此会计计量应转向行为范式。基于"心理技术计量系统"计量模型的行为会计计量是在传统计量基础上,以行为为主线对会计计量模式进行的重新设计,目的是对组织、个体行为施加影响,有效实现行为价值驱动和行为主体行为优化。行为会计计量模式以目的为基础进行整体架构,通过对行为内涵和特征的分析,确定了现行市价-一般购买力货币单位计量模式。应用框架按照事前、事中、事后三个阶段构建。事前对行为过程进行分析,确立行为指标和行为标准。事中对行为过程实施计量,提供行为差异量表。事后进行行为贡献计算、行为绩效评估和行为预测。
[Abstract]:The current accounting measurement is the synthesis of the technical paradigm and the means paradigm, which is becoming increasingly weak in the organizational management. The fundamental of the future development of accounting lies in the exertion of its management function. Therefore, accounting measurement should turn to behavioral paradigm. Based on the measurement model of "psychological technology measurement system", behavioral accounting measurement is a redesign of accounting measurement model based on traditional metrology and taking behavior as the main line. The purpose is to exert influence on the organization and individual behavior, to effectively realize the behavior value drive and the behavior body behavior optimization. The behavior accounting measurement model is based on the purpose to carry on the overall structure. Through the analysis of the connotation and characteristics of the behavior, this paper determines the current market value-general purchasing power monetary unit measurement model. The application framework is constructed according to the three stages of advance, event, and afterwards, and the behavior process is analyzed in advance. Establish behavioral indicators and standards. Measure behavior process, provide behavior difference scale, calculate behavior contribution, evaluate behavior performance and predict behavior.
【作者单位】：中国海洋大学管理学院;
【基金】：山东软科学研究计划(2014RKC21002)
【分类号】：F233
【正文快照】： 管理学家Harrington(1991)对计量问题曾作出如下评论:度量是关键,如果你不能度量它,你就不能控制它;如果你不能控制它,你就不能管理它;如果你不能管理它,你就不能改进它。[1]而管理水平的改进与提高其实就是组织的价值创造。本文提出的行为会计计量,是对传统会计计量的改进,目

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