Behavioral Science-based Behavior Management Accounting Research

Behavioral management accounting is not branch of the currentmanagement accounting theory. Rather it is based on the current theorysumming up three major parts of the existing management accounting theoryand restructuring them in behavioral principle. The tree major parts aredecision-making, budget, and performance evaluation. As a result, I build up abehavior-oriented framework for management accounting. In behavioraldecision-making part, I research into some moral problems those we have toface up when we make long term investment and operating decision. Inbehavioral budget part, I carefully concluded some important characteristicsof a positive behavior-induced forecast system. In behavioral performanceevaluation part, I analyzed all kinds of behavioral variance in Standard CostSystem and concluded that this variance is essentially caused by people inworking. Finally, state owned enterprises must take behavior-orientedprinciple in their management accounting activity. In the last chapter, Ianalyzed the behavioral problems that SOEs have to face up and give thesolution for these problems.