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Investigation And Analysis Of Psychological Pressure Of Accountants

2010/12/6 10:12:00 45

Accounting Psychological Survey

Today's society is a people-oriented.

times

It is a social problem to pay attention to the mental health of accountants.

A healthy person should have a healthy body and healthy mind.

The behavior of Accountants is influenced by psychological process. The mental process of health can ensure the quality of accounting work. The mental health of Accountants is conducive to comprehensively improving the quality of accountants, promoting the rationalization of accounting organizations, improving work efficiency, guaranteeing the improvement of accounting information quality, and improving accounting professional ethics education, strengthening accounting supervision and building clean government.

Therefore, how to ensure the healthy psychology of accountants should become one of the important topics in current accounting research.


  

investigation

Situation analysis


For the needs of the research, the author takes various units in Fujian Province as the research object, and adopts the questionnaire survey method to conduct an in-depth empirical analysis of the accounting staff's pressure.

In the survey, 300 accounting practitioners were surveyed, 268 valid questionnaires were collected, and the rate of recovery was 89.3%.


(1) pressure on Accountants


Stress is a dynamic situation.

situation

The physiological and psychological responses of an individual to a certain uncertain and important situation are influenced by environment, organization and self.

Among the surveyed accountants, accounting pressure is relatively large and accounts for nearly 70%. Psychological pressure accounts for 21% in general and only 11% in accounting.

It can be seen that accountants are generally under psychological pressure.


(two) sources of pressure for Accountants


Accountants face many pressures:


1. technical pressure.

With the development of the economy and the updating of knowledge, the accounting method of accounting has changed a lot, which has increased the difficulty of accounting work.


2. pressure on leadership.

Many leaders want to pay less taxes and make false profits. They also want to have their own small treasuries. These ideas are not illegal, they violate the provisions of the financial system, which makes it difficult for accountants to adapt.


3. pressure on staff and workers.

Because of their personal interests, employees want to reimburse a little more, get more bonus and so on, making accountants hard to act. They can not fully comply with the masses' meaning, nor can they consider the masses at all.


4., pressure from tax, auditing and other departments.

Because accountants can not often offend their leaders, they can not often offend the masses, so they will inevitably violate the rules when they operate, and once they are found out, they are responsible.

With these pressures, it is natural for accountants to work hard.


The surveyed accountants thought that the difficulty stems from 30% of the technology itself, accounting for 40% of the difficulty of the system, and 23% of the leaders were hard to deal with, and only 7% of the others.

It is obvious that the difficulty in grasping the technology, the difficulty in observing the system and the difficulty in handling the leadership have become the main aspects of the work difficulties of the accountants, causing great contradictions and pressures to the accountants' psychology.


(three) the willingness of accountants to engage in accounting work.


Interest refers to a psychological tendency that the main body strives to understand and tend to something and relate to positive emotions and emotions.

Life practice shows that when people engage in activities that they are interested in, they will always be in a happy and satisfied state.

In actual work, only 60% of accountants are very willing or willing to work in accounting. It can be said that they are willing and conscious to do accounting work, while another 40% of accountants are reluctant to engage in accounting work. They are forced to work in accounting because of their work needs, or because of their majors, or because other jobs are hard to find. Their enthusiasm for work can be imagined.

Of course, people's interest in work is gradually formed and can be cultivated continuously in their work.


From this we can see that the pressure of accountants working too much has become an indisputable fact.

The important position of Accountants in enterprises determines that the pressure of accountants working too much is also huge for enterprises.

Under the heavy pressure of accountants, it will lead to the decline of their judgement ability, improper use of value judgment, the failure of accounting system and the far-reaching impact on the operation of enterprises.

For these accountants, the spirit of creativity and innovation has long since disappeared. They do not strive for merit every day, but they only care about what is in their parts, which is very unfavorable to the growth of enterprises.

Therefore, it is imperative to carry out psychological optimization for accountants.

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