Judgement capacity evaluation & decision making based on International Accounting Standards
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/2273 |
Resumo: | The current international standards emphasize the need for judgment and decision making of accounting professionals on issues involving the recognition and measurement of financial facts. The aim of this study is to evaluate the judgment and decision making of accountancy academic professionals in resolving issues involving international standards. Depending on the characteristics of the study we sought to develop the analysis, the association with the classic heuristic decision making, such as representativeness, availability, anchoring and adjustment. The research is characterized as an exploratory study, a Survey with a quantitative approach. The sample consisted of 97 graduating students in Accounting from a University of Santa Catarina. The questionnaire selected 6 issues involving judgment and decision-making and integrate evidence from the Federal Accounting Council. In the analysis of heuristics that involve judgment and decision-making, it was noticed an increasing use of heuristics of availability and anchoring and adjustment in the analyzed issues. The average percentage of correct answers in the six issues was considered low; however, it does not invalidate the results, but it draws attention to the degree of bounded rationality in decision making. Thus, it must be emphasized that the cognitive biases may be caused by the use of heuristics. The survey findings reveal important points that reinforce the importance of judgment and decision making in the academic training as an accountant skill. |
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Judgement capacity evaluation & decision making based on International Accounting StandardsAvaliação da capacidade de julgamento & tomada de decisão baseado nas Normas Internacionais de ContabilidadeJulgamentoTomada de DecisãoHeurísticasNormas Internacionais de Contabilidade.JudgmentDecision MakingHeuristicsInternational Accounting Standards.The current international standards emphasize the need for judgment and decision making of accounting professionals on issues involving the recognition and measurement of financial facts. The aim of this study is to evaluate the judgment and decision making of accountancy academic professionals in resolving issues involving international standards. Depending on the characteristics of the study we sought to develop the analysis, the association with the classic heuristic decision making, such as representativeness, availability, anchoring and adjustment. The research is characterized as an exploratory study, a Survey with a quantitative approach. The sample consisted of 97 graduating students in Accounting from a University of Santa Catarina. The questionnaire selected 6 issues involving judgment and decision-making and integrate evidence from the Federal Accounting Council. In the analysis of heuristics that involve judgment and decision-making, it was noticed an increasing use of heuristics of availability and anchoring and adjustment in the analyzed issues. The average percentage of correct answers in the six issues was considered low; however, it does not invalidate the results, but it draws attention to the degree of bounded rationality in decision making. Thus, it must be emphasized that the cognitive biases may be caused by the use of heuristics. The survey findings reveal important points that reinforce the importance of judgment and decision making in the academic training as an accountant skill.As normas internacionais vigentes evidenciam a necessidade do julgamento e tomada de decisão dos profissionais da contabilidade nas questões que envolvem o reconhecimento e a mensuração dos fatos contábeis. O objetivo deste estudo é avaliar a capacidade de julgamento e tomada de decisão de acadêmicos de ciências contábeis na resolução de questões que envolvem as normas internacionais. Em função das características do estudo, buscou-se, no desenvolvimento da análise, a associação com as heurísticas clássicas da tomada de decisão: representatividade, disponibilidade, ancoragem e ajuste. A pesquisa caracteriza-se como um estudo exploratório, survey com abordagem quantitativa. A amostra consistiu de 97 alunos do curso de graduação em Ciências Contábeis de uma universidade de Santa Catarina. O questionário selecionou 6 questões que envolvem julgamento e tomada de decisão e integram provas do Conselho Federal de Contabilidade. Na análise das heurísticas, que envolvem o julgamento e a tomada de decisão, constatou-se maior uso das heurísticas da disponibilidade e ancoragem e ajuste nas questões analisadas. A média percentual de acertos nas seis questões foi considerada baixa, contudo, não invalida os resultados, mas chama a atenção para o grau de racionalidade limitada nas decisões. É preciso ressaltar que os vieses cognitivos podem ser provocados pelo uso das heurísticas. Os achados da pesquisa revelam pontos significativos e que reforçam a importância do julgamento e tomada de decisão na formação acadêmica, como habilidade do Contador.Conselho Regional de Contabilidade de Santa Catarina2017-04-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/227310.16930/2237-7662/rccc.v16n47p51-68Revista Catarinense da Ciência Contábil; v. 16 n. 47 (2017): Janeiro-Abril2237-76621808-378110.16930/2237-7662/rccc.v16n47reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/2273/1909https://revista.crcsc.org.br/index.php/CRCSC/article/view/2273/1921Oro, Ieda MargareteKlann, Roberto Carlosinfo:eu-repo/semantics/openAccess2021-06-16T04:24:13Zoai:ojs.pkp.sfu.ca:article/2273Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2021-06-16T04:24:13Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Judgement capacity evaluation & decision making based on International Accounting Standards Avaliação da capacidade de julgamento & tomada de decisão baseado nas Normas Internacionais de Contabilidade |
title |
Judgement capacity evaluation & decision making based on International Accounting Standards |
spellingShingle |
Judgement capacity evaluation & decision making based on International Accounting Standards Oro, Ieda Margarete Julgamento Tomada de Decisão Heurísticas Normas Internacionais de Contabilidade. Judgment Decision Making Heuristics International Accounting Standards. |
title_short |
Judgement capacity evaluation & decision making based on International Accounting Standards |
title_full |
Judgement capacity evaluation & decision making based on International Accounting Standards |
title_fullStr |
Judgement capacity evaluation & decision making based on International Accounting Standards |
title_full_unstemmed |
Judgement capacity evaluation & decision making based on International Accounting Standards |
title_sort |
Judgement capacity evaluation & decision making based on International Accounting Standards |
author |
Oro, Ieda Margarete |
author_facet |
Oro, Ieda Margarete Klann, Roberto Carlos |
author_role |
author |
author2 |
Klann, Roberto Carlos |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Oro, Ieda Margarete Klann, Roberto Carlos |
dc.subject.por.fl_str_mv |
Julgamento Tomada de Decisão Heurísticas Normas Internacionais de Contabilidade. Judgment Decision Making Heuristics International Accounting Standards. |
topic |
Julgamento Tomada de Decisão Heurísticas Normas Internacionais de Contabilidade. Judgment Decision Making Heuristics International Accounting Standards. |
description |
The current international standards emphasize the need for judgment and decision making of accounting professionals on issues involving the recognition and measurement of financial facts. The aim of this study is to evaluate the judgment and decision making of accountancy academic professionals in resolving issues involving international standards. Depending on the characteristics of the study we sought to develop the analysis, the association with the classic heuristic decision making, such as representativeness, availability, anchoring and adjustment. The research is characterized as an exploratory study, a Survey with a quantitative approach. The sample consisted of 97 graduating students in Accounting from a University of Santa Catarina. The questionnaire selected 6 issues involving judgment and decision-making and integrate evidence from the Federal Accounting Council. In the analysis of heuristics that involve judgment and decision-making, it was noticed an increasing use of heuristics of availability and anchoring and adjustment in the analyzed issues. The average percentage of correct answers in the six issues was considered low; however, it does not invalidate the results, but it draws attention to the degree of bounded rationality in decision making. Thus, it must be emphasized that the cognitive biases may be caused by the use of heuristics. The survey findings reveal important points that reinforce the importance of judgment and decision making in the academic training as an accountant skill. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-04-28 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2273 10.16930/2237-7662/rccc.v16n47p51-68 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2273 |
identifier_str_mv |
10.16930/2237-7662/rccc.v16n47p51-68 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/2273/1909 https://revista.crcsc.org.br/index.php/CRCSC/article/view/2273/1921 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; v. 16 n. 47 (2017): Janeiro-Abril 2237-7662 1808-3781 10.16930/2237-7662/rccc.v16n47 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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1809731682761179136 |