A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics?
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
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/3285 |
Resumo: | The objective of this research was to analyze the relations among communicative ability, the degree of knowledge and the position within the makers’ sociocultural system with the presence of noise in the elaboration process of accounting information. To this end, a questionnaire was applied with 233 professionals active in the labor market and the analyzes were conducted using logistic regression techniques and tests of difference between groups. As results, it was possible to verify that communicative ability and the degree of knowledge influence the presence of noise in the elaboration process, intended for the observation of positive and negative relations, respectively, for the academic education and professional experience proxies. These results contribute with evidences that there is a greater propensity for noise incurring by the makers with a higher degree of academic education, while the makers with greater professional experience or who work in the field of Financial Accounting incur a lower degree of noise. |
id |
CRCSC-1_6048661e929d9d33c8a39ad735f7c0d8 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/3285 |
network_acronym_str |
CRCSC-1 |
network_name_str |
Revista Catarinense da Ciência Contábil (Online) |
repository_id_str |
|
spelling |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics?Um estudo dos aspectos relacionados à presença de ruídos no processo de elaboração da informação contábil: haveria a influência de heurísticas comportamentais?Teoria da ComunicaçãoRuídosHeurísticasCommunication TheoryNoiseHeuristicsThe objective of this research was to analyze the relations among communicative ability, the degree of knowledge and the position within the makers’ sociocultural system with the presence of noise in the elaboration process of accounting information. To this end, a questionnaire was applied with 233 professionals active in the labor market and the analyzes were conducted using logistic regression techniques and tests of difference between groups. As results, it was possible to verify that communicative ability and the degree of knowledge influence the presence of noise in the elaboration process, intended for the observation of positive and negative relations, respectively, for the academic education and professional experience proxies. These results contribute with evidences that there is a greater propensity for noise incurring by the makers with a higher degree of academic education, while the makers with greater professional experience or who work in the field of Financial Accounting incur a lower degree of noise.Esta pesquisa teve por objetivo analisar as relações entre a habilidade comunicativa, o grau de conhecimento e a posição dentro do sistema sociocultural dos elaboradores com a presença de ruídos no processo de elaboração da informação contábil. Para tanto, foi aplicado um questionário com 233 profissionais atuantes no mercado de trabalho e as análises foram conduzidas por meio das técnicas de regressão logística e de testes de diferença entre grupos. Como resultados, foi possível verificar que a habilidade comunicativa e o grau de conhecimento influenciam na presença de ruídos no processo de elaboração, posta a observação de relações positiva e negativa, respectivamente, para as proxies formação acadêmica e experiência profissional. Estes resultados contribuem com evidências de que há uma maior propensão de incorrência em ruídos por parte de elaboradores com maior grau de formação acadêmica, ao passo que elaboradores com maior experiência profissional ou que atuam no campo da Contabilidade Financeira incorrem em um menor grau de ruído.Conselho Regional de Contabilidade de Santa Catarina2022-08-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/ziptext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/328510.16930/2237-766220223285Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e32852237-76621808-378110.16930/2237-76622022reponame: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/3285/2389https://revista.crcsc.org.br/index.php/CRCSC/article/view/3285/2390https://revista.crcsc.org.br/index.php/CRCSC/article/view/3285/2399https://revista.crcsc.org.br/index.php/CRCSC/article/view/3285/240010.16930/2237-766220223285110.16930/2237-7662202232852Copyright (c) 2022 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAraújo, Rodrigo de Alencar Ferreira AraújoPrazeres, Rodrigo Vicente dos Soeiro, Tiago de MouraSilva, Valdemir da 2022-08-20T09:17:57Zoai:ojs.pkp.sfu.ca:article/3285Revistahttp://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:2022-08-20T09:17:57Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? Um estudo dos aspectos relacionados à presença de ruídos no processo de elaboração da informação contábil: haveria a influência de heurísticas comportamentais? |
title |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? |
spellingShingle |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? Araújo, Rodrigo de Alencar Ferreira Araújo Teoria da Comunicação Ruídos Heurísticas Communication Theory Noise Heuristics |
title_short |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? |
title_full |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? |
title_fullStr |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? |
title_full_unstemmed |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? |
title_sort |
A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics? |
author |
Araújo, Rodrigo de Alencar Ferreira Araújo |
author_facet |
Araújo, Rodrigo de Alencar Ferreira Araújo Prazeres, Rodrigo Vicente dos Soeiro, Tiago de Moura Silva, Valdemir da |
author_role |
author |
author2 |
Prazeres, Rodrigo Vicente dos Soeiro, Tiago de Moura Silva, Valdemir da |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Araújo, Rodrigo de Alencar Ferreira Araújo Prazeres, Rodrigo Vicente dos Soeiro, Tiago de Moura Silva, Valdemir da |
dc.subject.por.fl_str_mv |
Teoria da Comunicação Ruídos Heurísticas Communication Theory Noise Heuristics |
topic |
Teoria da Comunicação Ruídos Heurísticas Communication Theory Noise Heuristics |
description |
The objective of this research was to analyze the relations among communicative ability, the degree of knowledge and the position within the makers’ sociocultural system with the presence of noise in the elaboration process of accounting information. To this end, a questionnaire was applied with 233 professionals active in the labor market and the analyzes were conducted using logistic regression techniques and tests of difference between groups. As results, it was possible to verify that communicative ability and the degree of knowledge influence the presence of noise in the elaboration process, intended for the observation of positive and negative relations, respectively, for the academic education and professional experience proxies. These results contribute with evidences that there is a greater propensity for noise incurring by the makers with a higher degree of academic education, while the makers with greater professional experience or who work in the field of Financial Accounting incur a lower degree of noise. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-08-19 |
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/3285 10.16930/2237-766220223285 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3285 |
identifier_str_mv |
10.16930/2237-766220223285 |
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/3285/2389 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3285/2390 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3285/2399 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3285/2400 10.16930/2237-7662202232851 10.16930/2237-7662202232852 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/zip text/xml |
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. 21 (2022): RCCC; e3285 2237-7662 1808-3781 10.16930/2237-76622022 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 |
_version_ |
1754122418023038976 |