管理科学的发展,使人们对管理中人的因素产生了飞跃性认识,管理理论和方法从传统的以“物”为中心向现代的以“人”为中心转变,人作为生产力中最积极最活跃的因素的价值日益受到重视。随着人作为管理的核心地位的重新认定,会计学和其他管理科学一样,逐渐从对“物”的研究开始转向对“人”的研究,会计行为的研究就在这样 The development of management science has enabled people to make leaps and bounds in the management of human factors. The management theories and methods have shifted from the traditional “material” as the center to the modern “human” as the center. As the most active and productive The value of active factors is increasingly valued. As human beings reaffirmed their centrality of management, accounting, like other management sciences, gradually shifted from the study of “things” to the study of “people,” as the study of accounting practices did