雷曼兄弟的倒掉给了人们重新认识会计的一个机会,原本被单纯认为是技术性活动的会计实际上会受到行为和无意识的认知偏差的影响,从而对公司的运营造成巨大的影响。基于行为会计学新理念的行为会计是一个有争议的全新话题,它包含两部分:第一,会计工作受到行为和无意识的认知偏差的影响,因此不是我们通常所认为的仅仅是项技术活儿。这意味着我 The fall of Lehman Brothers gave people a chance to regain their understanding of accounting. Accounting originally considered purely technical activity would in fact be influenced by behavioral and unconscious cognitive biases, which would have a huge impact on the company’s operations. Behavior accounting is a controversial new topic based on the new concept of behavioral accounting. It consists of two parts. First, the accounting work is influenced by cognitive and behavioral and unconscious biases, so it is not what we usually think of as merely technical work child. This means me