程序公平理论发展述评及其在管理会计中的应用

被引:3
作者
孙健
李鹤尊
机构
[1] 不详
[2] 中央财经大学会计学院/中国管理会计研究与发展中心
[3] 不详
关键词
程序公平; 管理会计; 组织公平理论; 中国文化;
D O I
10.14115/j.cnki.10-1242/f.2016.01.010
中图分类号
F234.3 [管理会计];
学科分类号
摘要
近年来,随着社会的贫富差距逐渐增大,公平问题成为社会关注的热点。本文全面系统地回顾了程序公平理论的产生与发展,包括程序公平的基本概念、度量与理论模型、程序公平的影响因素以及程序公平对组织的影响。在此基础上,本文重点回顾了程序公平理论在管理会计研究中的应用。同时,结合国情分析了中国文化对程序公平的影响。
引用
收藏
页码:86 / 95
页数:10
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