关键词: 行为会计计量,计量模式,心理技术计量系统

Abstract: The current accounting measurement is an integration of technological paradigm and methodological paradigm, which is increasingly lacking power in the organizational management. The future development of accounting depends on its management functions, so that the accounting measurement should turn to the behavior paradigm. The behavioral accounting measurement based on the psycho-technical measurement system is a redesign of the accounting measurement model with behavior as the main line on the basis of the traditional measurement, whose purpose is to exert influence on the organization and individual behavior so as to realize the value driving and behavior optimizing. The measurement mode of behavioral accounting has an overall structure based on its purpose, through the analysis of the connotation and characteristics of behaviors, it sets up the measurement mode of current market price - the monetary unit of general purchasing power. The application framework is constructed according to the three stages of before, during and after the event. Before the event, it analyzes the behavior process and establishes the behavior index and the behavior standards. During the event, it implements the measurement over the behavior process and provides behavioral differences scales. After the event, it calculates the behavior contribution, evaluates the behavior performance and predicts the behaviors.

Key words: behavioral accounting measurement; measurement model; psycho-technical measurement system