THE INFLUENCE OF GENDER, AGE AND FORMATION IN THE PRESENCE OF HEURISTICS IN BUDGETING DECISIONS: A ALMOST EXPERIMENTAL STUDY

• Autor(a) principal: Lima Filho, Raimundo Nonato
• Data de Publicação: 2012
• Outros Autores: Bruni, Adriano Leal, Sampaio, Márcio Santos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2369
• topic: Behavioral accounting. Heuristics. Budgeting practices.; Contabilidad del comportamiento. Heurísticas. Las prácticas presupuestarias.; Contabilidade Comportamental; heurísticas; práticas orçamentárias.

The goal of this study is to measure possible correlations between age, gender and education variables and the existence of cognitive biases in budgeting decisions. The concepts developed by Kahneman and Tversky about the heuristics were used as theoretical support for the base of this research. To meet the goals established for this work, scenarios were constructed within an environment of uncertainty and a limited number of accounting and financial information were provided to verify this correlation. The construction of these scenarios aimed to observe the occurrence of heuristics of anchoring, representativeness and availability of instances and the correlation with gender, age and academic background variables. The statistical technique used for data analysis was logistic regression by allowing the explanation of values in function of known values or independent variables. The results confirmed the occurrence of heuristics in all perspectives, but only in gender variable this relationship proved to be significant. In this work it was evidenced the importance of the discussion on behavioral accounting, so that its development can solve problems that affect management decisions, when the cognitive and psychological aspects of who actually takes the decision are not taking into consideration.