行为会计对吉林县域农村金融体系的影响分析

Deki Andriadi, None Afrizal, Ilham Wahyudi
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引用次数: 0

摘要

在全球化时代,乡村财务报告是中央和地方财务报告使用者的需要。农村财务制度是农村财务报告的组成部分。本研究深入探讨了行为会计与乡村金融系统之间的复杂关系。通过研究行为会计实践如何影响这些系统,本研究揭示了在当地社区管理财务管理的动态。通过对从各个村庄收集的数据进行综合分析,本研究揭示了行为会计实践对财务决策过程的影响。实证研究表明,行为会计实务对村委会财务行为有显著影响。研究发现,管理人员的某些行为偏差和认知模式会影响财务报告的准确性和预算分配策略。此外,该研究强调了有效的培训和意识计划的重要性,以减轻行为偏见在财务决策中的潜在负面影响。这项研究强调了行为会计在塑造农村系统金融格局中的重要作用。通过认识和处理影响财务决策的行为因素,村行政部门可以提高其财务管理做法的有效性和透明度。这些发现为政策制定者、管理者和利益相关者提供了宝贵的见解,帮助他们提高Kerinci县和类似情况下村庄系统的财务可持续性和问责性。
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ANALYSIS OF THE INFLUENCE OF BEHAVIORAL ACCOUNTING ON VILLAGE FINANCIAL SYSTEMS IN KERINCI REGENCY
In the current era of globalization, village financial reporting is needed by users of financial reports, both central and local governments. The village financial system is part of village financial reporting. This study delves into the intricate relationship between behavioral accounting and village financial systems within Kerinci Regency. By examining how behavioral accounting practices impact these systems, this research sheds light on the dynamics that govern financial management in local communities. Drawing on a comprehensive analysis of data collected from various villages, this study reveals noteworthy insights into the effects of behavioral accounting practices on financial decision-making processes. Through an empirical investigation, it becomes evident that behavioral accounting practices can significantly influence the financial behavior of village administrations. The study uncovers that certain behavioral biases and cognitive patterns among administrators can impact financial reporting accuracy and budget allocation strategies. Furthermore, the research underscores the significance of effective training and awareness programs to mitigate potential negative effects of behavioral biases in financial decision-making. This study underscores the vital role of behavioral accounting in shaping the financial landscape of village systems. By recognizing and addressing the behavioral factors that influence financial decisions, village administrations can enhance the effectiveness and transparency of their financial management practices. These findings provide valuable insights for policymakers, administrators, and stakeholders seeking to improve the financial sustainability and accountability of village systems in Kerinci Regency and similar contexts.
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