摘要
以广东省1418个行政事业单位1418个样本观测值为研究对象,本文探讨了职工变革认知对政府会计准则制度改革的影响。研究结果表明:职工变革认知对政府会计准则制度执行效果具有显著正向影响;在经过一系列稳健性、内生性检验后,上述关系依然成立。进一步分析发现:(1)组织认同在职工变革认知和政府会计准则制度执行效果间具有中介作用;(2)内部控制削弱了职工变革认知对政府会计准则制度执行效果的正相关关系;(3)职工变革认知对政府会计准则制度执行效果显著正相关存在于经济欠发达地区与县级行政事业单位。本文的研究结论为立法部门、监管部门和执行部门等提供了具有实践指导意义的建议。
Taking 1418 sample observations from 1418 administrative institutions in Guangdong Province as the research object,this paper discusses the impact of employees’cognition of change on the reform of the government accounting standards system.The research results show that:employees’cognition of change has a significant positive impact on the implementation effect of the government accounting standards system;after a series of robustness and endogenous tests,the above relationship is still valid.Further analysis found that:(1)Organizational identity has a mediating effect between employees’cognition of change and the implementation effect of the government accounting standards system;(2)Internal control weakens the positive correlation to the implementation effect of the government accounting standards system by employees’cognition of change;(3)The positive impact of employees’cognition of change on the implementation effect of the government accounting standards system exists in economically underdeveloped areas and county-level administrative institutions.
出处
《会计研究》
CSSCI
北大核心
2022年第2期17-31,共15页
Accounting Research
基金
国家社科基金重大项目“绩效管理导向下的中国政府成本体系研究”(20&ZD115)资助
关键词
变革认知
内部控制
组织认同
政府会计准则
Cognition of Change
Internal Control
Organizational Identity
Implementation of Government Accounting Standards
