会计心理学是管理心理学或组织心理学的一个组成部分。会计心理学在国内外均有一些研究，但尚不够广泛深入。会计心理学自诞生起就与会计行为结下不解之缘，并对会计理论与实践作出了重要的贡献。会计行为是一种有意识的，在理性控制下的行为，是由一定动力驱使的动机性行为。 Accounting psychology is an integral part of management psychology or organizational psychology. Accounting psychology has some research at home and abroad, but it is not yet enough extensive. Since its birth, accounting psychology has formed an indissoluble bond with accounting practices and made important contributions to accounting theory and practice. Accounting behavior is a conscious, behavior under the control of rationality, motivated by a certain amount of motivation.