Stress in Accounting Systems.
讨论企业会计实务中的压力问题，指出可疑会计行为（如延迟费用、夸大收入）频发，审计师需关注管理层态度和压力来源，并列举压力下的行为表现。
Abstract The article presents a discussion on corporate accounting practices. Questionable accounting practices such as deferring expenses, inflating revenue, altering invoices, and exaggerating the value of inventories are occurring more frequently. Auditors are being urged to study the attitudes of management toward its own internal controls, be cautious when a client consistently chooses the least conservative approach, and, to analyze the condition of each client to figure out which economic conditions are causing the most pressure and what the companies might be doing to alleviate the pressure. Auditors are warned to watch for unreasonable management pressures in face of difficult times. Accountants work under tremendous stress and work pressure. This suggests that stress can be an important accompaniment of accounting practices. In work situations such as those in which accountants work, stress may be indicated by behaviors such as: working late more than usual; increases in the number of careless mistakes; missing deadlines or forgetting appointments; etc.