孙云，林瑶鹏，陈颂泓

• 1:孙云（1977-〓），男，云南昆明人，北京师范大学珠海分校国际商学部讲师，澳门科技大学博士生，曾留学美国获MBA和会计学双硕士学位，研究方向：财务会计、管理会计、会计行为学；林瑶鹏（1986-〓），男，福建泉州人，吉林大学珠海学院工商管理系教师，澳门科技大学商学院管理学博士生，研究方向：银行与金融学；陈颂泓（1985-〓），男，广东河源人，澳门科技大学管理学博士生，研究方向：金融学及计量经济学。

摘要(Abstract)：

行为会计学是会计学和社会科学相互结合的交叉学科，主要研究人类行为对会计信息乃至会计系统的影响，以及会计信息对人类行为和行为决策的影响。在指导理论方面，在20世纪80年代末出现的许多行为决策理论和心理认知研究仍然持续地影响着今天的行为会计学研究。本文简要综述了行为会计学在个体研究方面的非经济研究要素，以利于研究人员整合各类行为会计学中的对非经济要素的个体研究。

关键词(KeyWords)： 行为会计学;个体研究;非经济因素

Abstract:

Keywords:

基金项目(Foundation):

作者(Author): 孙云，林瑶鹏，陈颂泓

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