Aspectos intuitivos, preferências intertemporais e decisões orçamentárias: um estudo quase-experimental envolvendo práticas de alocação de recursos. / Aspectos intuitivos, preferências intertemporais e decisões orçamentárias: um estudo quase-experimental envolvendo práticas de alocação de recursos.

Antonio Gualberto Pereira

Behavioral biases, such as those generated by asymmetric information, permeate the process of resource allocation to organizational activities, as well as numbers, the budget requires people with cognitive, affective and emotional limitations and therefore subject to being impelled to "errors" in their daily activities. With the aim to identify how the intuitive aspects of human impact on the intertemporal preferences of resource allocation practice in organizational activities was conducted a investigation with 125 students in postgraduate courses in Salvador - Bahia, in the areas of Accounting, Business Administration and other areas. The methodology for this study was quasi-experimental research with the separation of the sample in a group with high cognitive ability and another group with low cognitive ability to define the intertemporal behavior. It was adopted as the initial assumption that there is no difference between intuitive and rational individuals with respect to intertemporal choices in resource allocation decisions. The results obtained by means of logistic regression indicate the absence of a significant relationship between level of cognitive ability of respondents and intertemporal preferences in the use of the budget for the allocation of resources to organizational activities. However, the use of a non-parametric analysis showed that there is a significant difference between the individuals classified as having a low level of cognitive ability and those classified as having a high level of cognitive ability. The association between participation in budgeting process and intertemporal preferences of the respondents when their choices for the allocation of resources through the budget also was not statistically significant. Also there was no association between the commitment to the occupation and alleviating the intuitive aspects of intertemporal preferences of the respondents in terms of resource allocation to organizational activities, fleeing from what is established on the assumptions of the research. However, through cross-correlation matrix of Pearson it was observed a significant negative association between the level of skill and affiliated commitment of the respondents with the occupation, identifying that the higher the level of cognitive ability of respondents less the affiliative commitment with the occupation.

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