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近年来,运用心理学知识解释财务会计问题越来越受到学术界的关注,这种跨学科研究对于解决实际问题起到了很大的作用,其中,心理学与经济学相结合而产生的前景理论也获得了广泛的关注。心理学知识在财务会计问题中的应用研究极具现实意义。本文对国内外前景理论及其在会计问题中的应用相关研究文献进行了总体评价,并提出今后的研究方向和建议。
In recent years, the use of psychology knowledge to explain the issue of financial accounting more and more attention by the academic community, this interdisciplinary research to solve practical problems played a significant role, of which psychology and economics combine the prospects of theory Also received wide attention. The application of psychology knowledge in financial accounting is of great practical significance. This article gives a general assessment of the domestic and foreign prospect theories and their application in accounting issues and puts forward the research directions and suggestions in the future.