节点文献
内部控制中的员工忽略行为研究
Research on the Employee Neglect Generation in Business Internal Control
【摘要】 员工忽略行为反应归因于组织过度激励氛围和高集体效能感氛围两大环境因素。环境因素刺激忽略行为反应以生成负面心理为传导。这种传导过程分为单步式引致效应和链式叠加引致效应。其中,链式叠加引致效应放大忽略行为反应。防范忽略行为应从消除环境诱因入手。
【Abstract】 The neglect reaction results from the two environment incentives of over excitation in reward and high collective efficiency. The incenting process could be conducted through the negative minds generated by environment incentives in the two ways of one step action and chain influence one by one. The best way of proofing against neglect is to eliminate environment incentives generating it.
【关键词】 过度激励;
高集体效能感;
负面心理;
忽略行为;
【Key words】 Over Excitation in Reward High Collective Efficiency Negative minds Neglect;
【Key words】 Over Excitation in Reward High Collective Efficiency Negative minds Neglect;
- 【文献出处】 财会通讯 ,Communication of Finance and Accounting , 编辑部邮箱 ,2015年25期
- 【分类号】F275
- 【被引频次】5
- 【下载频次】127