Research On Firm Stakeholder' Accounting Behavior

Accounting behavior is a kind of human behavior, its direct result is accounting information, whose reality is the base of the modern market economy. Regulate and normal accounting behavior is the basic premise that accounting information could objectively reflect economic fact. If we take behavioral science as the guide, analyze various accounting behaviors from demand, motive and behaviors, and search the characteristic about normal accounting behavior in modem firms system, we can probably regulate the accounting information better, and maintain healthy development of the market economy.This thesis begins with the investigation to the relation of corporation governance and accounting behavior characteristic, shows the evolution process of corporation governance in firm theories development on the foundation of the overview to the firm theories. Then this thesis set up a multi-stage dynamic game model about accounting behavior decision on the basis of raising general accounting behavior characteristic through analyzing the Principal-Agent relationship between stakeholders and accounting behavior corpus. In this thesis we point out that every stakeholder will demand the benefit reflected by the accounting behavior, and financial report is the concentrated reflection of benefits for all the stakeholders. In Co-governance firm, stakeholders will choose the equilibrium accounting behavior that fairly reflect and meter the elemental contribution and claims. At last, this thesis class the accounting behavior alienations based on the model research. Different stakeholders is placed in different governance layer, and the distortion in different governance layer will lead to different accounting behavior alienations. We class them as internal cause accounting behavior alienation, external cause accounting behavior alienation and regular cause accounting behavior alienation, explain the three factors that affecting alienation behavior: opportunity, pressure and rationalization, and finally put forward the control method to the accounting behavior alienation.