Vieses cognitivos que influenciam a tomada de decisão orçamentária de alunos de programas de pós-graduação em ciências contábeis do Brasil / Cognitive biases influence on decision-making budget of graduate degree students in accounting in Brazil

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

28/06/2010

RESUMO

The Prospect Theory emerged from research conducted by Kahneman and Tversky (1979) and shows that individuals are not strictly rational, by empirical tests that showed the cognitive biases in decision making. The main of this research is to examine the cognitive biases that influence decision-making budget for students from the Graduate Programs in Accounting Sciences from Brazil. The study fits within the Financial Accounting Research Program Graduate in Accounting from the Universidade Regional de Blumenau. The research is characterized as a descriptive study, quantitative and conducted by surveying. The study was conducted with Graduate Programs students in Accounting Sciences from Brazil with a sample of 239 respondents in the period October 2009 to April 2010. The study subjects were selected by reason of them have academic training in the area of knowledge related to decision making in finance and budget, and especially the research of Kahneman and Tversky (1979), Kimura, Basso and Krauter ( 2006), Rogers et al. (2007), Rogers, Favatto and Securatto (2008) and Marinho et al. (2009) dealing with the issue appealed to students as well as population. The survey results showed that students prefer a certain profit in relation to the likely profit. It was observed that the decision makers are risk averse when they choose to situations involving lower earnings but higher probability of occurrence, which could ultimately; harm the companys financial performance. However, when faced with situations of coming losses, these same agents take the risk of loss and they prefer less likely situations to occurring at the expense of certain losses. We conclude that the certainty effect and reflection effect influenced the students in decision-making budget. On the other hand the influence of the isolation effect, effect formulation, the effect of money illusion and functional and demographic variables were not confirmed in this study

ASSUNTO(S)

ciencias contabeis vieses cognitivos teoria do prospecto tomada de decisão orçamentária cognitive biases theory prospect budget decision taking

Documentos Relacionados