Comments on Weick and Ross.
评论了韦克1983年关于压力影响会计实践的观点，提出另一种解释：经济不景气时管理者可选方案更少，导致更可能采用有问题的会计方法。
Abstract The article presents the author's opinions on an article by Karl E. Weick, published in the April 1, 1983 issue of the periodical "Accounting Review," which argued that stress is an important accompaniment of corporate accounting practices. That article by Weick was titled: "Stress in Accounting Systems." Weick's main thesis seems to be that bad times generate more questionable accounting practices than good times, the reason being that bad times create more stress, and stress has a negative effect on the soundness of accounting practices. Perhaps this is so. However, there appears to be at least one alternative and equally plausible explanation. During bad times, the set of distinct decision alternatives available to managers is more limited, both because the resource base is typically smaller and the opportunities to employ resources are usually narrower. Since one dimension of a decision alternative is the accounting treatment to be followed, the best overall alternative in bad times may well involve a more "questionable" accounting method than the accounting method associated with the best overall alternative in good times.