Judgement capacity evaluation & decision making based on International Accounting Standards

• Autor(a) principal: Oro, Ieda Margarete
• Data de Publicação: 2017
• Outros Autores: Klann, Roberto Carlos
• 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
• topic: Julgamento; Tomada de Decisão; Heurísticas; Normas Internacionais de Contabilidade.; Judgment; Decision Making; Heuristics; International 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.