The Bounded Rational Analysis and Treatment of Accounting Professional Judgment Behavior

The recognition and measurement of uncertain accounting matters needs to use the accounting professional judgment to identify. The results directly affect the quality of accounting information. The bounded rationality of accountants in cognition and behavior is the key ingredient affecting the behavior of professional judgment, it may easily cause the consequences of misjudgment or intentional abuse. The treatment of bounded rationality must be based on their root causes, improving the quality of accounting personnel, and strengthening internal and external oversight in company, thus contributing to the accounting professional judgment behavior rationalization.