Processo decisório em contabilidade sob efeito da vaguidade

• Autor(a) principal: Rocha, Jader Alexandre
• Data de Publicação: 2009
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/11025
• topic: Administração de empresas; Processo decisório; Contabilidade

The rational standard model of decision has been constant object of academic studies on several countries, contributing for the evolution of the rational human be as an important decisions makers. The evolution of these studies has raised several questions concerning the capacity of rationality that terms as decision makers/takers, delighting, thus, several new theories that research these limitations on the decide mode. Specially applied on economical theories, or studies like : Artificial Intelligence, Mental Accountancy, prospectu's Theories, Game's Theories among others that detach in a scenario of behavior finances studies. The accountancy like a tool, support for financial decisions, taken a detachable position. It has, in its scope of work, rules ( that must be done) that regulate its action. On some of cases this regulation is not so exact on its specifications, leaving a lacuna that can guide the professional to take an interpretation mistakes. The inaccurate accounting, can cause variation on the classifications. The professional, faced with this legacy, can use of heuristics to interpret the best way as possible the happenings that are recorded on accounting . This work has the intention to analyze, from some points that we are considering important, once we have accountancy imprecision, responding the following questions: the imprecision of accountancy rules may cause variation on the decision? The professional that encountered with accounting imprecision uses of the Heuristic to decide? Which mistakes are most commons to interpret under accounting uncertain? For the subject were broached with impartiality in order to absorb straightly which are the experiences of professional that act on a accountancy area, was elaborated a questionnaire composed by a possible situation that conducts the responders to an environment of take of decisions that involves the accountancy practices. The questionnaire was separated in two mains parts focused to identify, thru the received responses, if there is an accountancy imprecision (under the light of the prudence principle) and which heuristic that the responders uses most frequently; the questionnaire was applied in professionals that act on accountancy area and that hold professional experiences related to the elaboration, auditing or analyze of accountancy demo. The questionnaire applied on the masse of responders has determined, thru the responses of the professionals, that exists different interpretations for the same data, featuring thus, according to Penno, a 'grey zone', it means that interpretations can be most aggressive or most conservative as per interpretations for each professional. However, concerning the simplifying strategies or heuristics, that causes some kind of variation on the decisive process, some of which were identified as : conjectured associations, wrong interpretation of the chances, regression to average, disjunctive and conjunctive occurrences that enforce the research giving indication of that the responders might can take decisions based on trends only. However, was not identified on the research, the decision making, based on the trends like impairment and insensitivity to sample size. At the end of the study, we have concluded that the responders has different interpretations under the same subject, thus, under the light of the accounting principle of prudence, and, also they use simplifying strategies to resolve common matters of the day to day.