THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3586 |
Resumo: | This study aimed to investigate the interference of emotion in risk behavior of professionals, graduates and postgraduates in the areas of controllership and related by experimental approach. For this purpose, was applied to the task Risk Task participants, consisting of 100 bets, where in each betting decision maker had the choice to decide for a higher return linked to an increased risk, or a lower return linked to lower risk. The study included 80 subjects, and before running the task had the emotion induced and 11 subjects dropped out. Through inferential statistical analysis was not possible to observe evidence of interference of emotion, and you can not explain the variation in risk behavior between groups, nor difference in execution time of the task. There was also no relationship between the identified risk behavior and gender-makers. Despite the negative results of the survey are in line what happens on other front in the same issue where there is no consensus about the influence of mood or not the decisions It is hoped that the results of this research will stimulate new empirical studies on the interference in the decision of the emotions in these populations to the areas of controlling, and also the interference of various aspects of emotions can have on the decision. |
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THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALSLA INTERFERENCIA DE LA EMOCIÓN DEL RIESGO DE TOMA DE DECISIONES: UN ESTUDIO EXPERIMENTAL CON PROFESIONALES DE LA CONTROLADORIAA INTERFERÊNCIA DA EMOÇÃO NA TOMADA DE DECISÃO DE RISCO: UM ESTUDO EXPERIMENTAL COM PROFISSIONAIS DA CONTROLADORIATomada de DecisãoEmoçãoRiscoThis study aimed to investigate the interference of emotion in risk behavior of professionals, graduates and postgraduates in the areas of controllership and related by experimental approach. For this purpose, was applied to the task Risk Task participants, consisting of 100 bets, where in each betting decision maker had the choice to decide for a higher return linked to an increased risk, or a lower return linked to lower risk. The study included 80 subjects, and before running the task had the emotion induced and 11 subjects dropped out. Through inferential statistical analysis was not possible to observe evidence of interference of emotion, and you can not explain the variation in risk behavior between groups, nor difference in execution time of the task. There was also no relationship between the identified risk behavior and gender-makers. Despite the negative results of the survey are in line what happens on other front in the same issue where there is no consensus about the influence of mood or not the decisions It is hoped that the results of this research will stimulate new empirical studies on the interference in the decision of the emotions in these populations to the areas of controlling, and also the interference of various aspects of emotions can have on the decision. Este estudio tuvo como objetivo investigar la interferência de las emociones en el comportamento de riesgo de los profesionales, graduados y posgraduados em la áreas de contraloria y en relacion al enfoque experimental. Para ello, se aplico a los participante em tareas de trabajo de riesgo, que consiste em 100 apuestas, donde em cada tomador de decisiones de apuestas tenian la opcion de decidir por uma mayor rentabilidade vinculada a un mayor riesgo, o uma menor rentabilidad vinculada a um menor riesgo. El estúdio incluyo a 80 sujetos antes de realizar la tarea habia inducido a la emocion y 11 sujetos abandonaron. A través del análisis estadístico inferencial, no fue posible observar la evidencia de la interferencia de las emociones, y no se puede explicar la variación em el comportamiento de riesgo entre los grupos, ni la diferencia en tiempo de ejecución de la tarea. Tempoco hubo relación entre el comportamiento de riesgo identificados y tomadores de género. A pesar de los resultados negativos de la encuesta están em línea lo que sucede en otros frentes en la misma edición, donde no hay consenso sobre la conveniencia o no de la influencia del estado de ánimo en las decisiones. Por lo tanto, se espera que los resultados de esta investigación estimulará nuevos estudios empíricos sobre la interferencia de las emociones en la decisión de las acciones financieras, así como la interferencia de los diversos aspectos de las emociones puede tener en la decisión.Este estudo teve como objetivo investigar a interferência da emoção no comportamento de risco de profissionais, pós-graduados e pós-graduandos, nas áreas de controladoria e afins, mediante abordagem experimental. Para isto, foi aplicada aos participantes a tarefa Risk Task, composta por 100 apostas, a qual em cada aposta o decisor tinha a escolha de decidir por um retorno maior vinculado a um risco maior, ou por um retorno menor vinculado a um risco menor. Participaram do estudo 80 sujeitos que antes de executarem a tarefa tiveram a emoção induzida, e 11 sujeitos foram descartados. Através da análise estatística inferencial não foi possível observar indícios da interferência da emoção, não sendo possível justificar a variação no comportamento de risco entre os grupos, e tampouco diferença no tempo de execução da tarefa. Também não foi identificado relacionamento entre o comportamento de risco e o gênero dos decisores. Apesar de negativos, os resultados da pesquisa estão em linha com o que acontece em outras frentes no mesmo tema em que ainda não existe consenso sobre a influência ou não da emoção nas decisões. Desta forma, espera-se que os resultados desta pesquisa estimulem novos estudos empíricos sobre a interferência das emoções na decisão em populações da área financeira, bem como, a interferência que diversas valências de emoções podem exercer sobre a decisão.Universidade Regional de Blumenau2014-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/358610.4270/ruc.2014224-42Revista Universo Contábil; v. 10 n. 2 (2014); 24-421809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3586/2656Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessAlvarenga, Tamar KleinCardoso, Ricardo LopesFerreira, Jandira SandraAguiar, Andson Braga de2014-08-25T20:23:57Zoai:ojs.bu.furb.br:article/3586Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2014-08-25T20:23:57Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS LA INTERFERENCIA DE LA EMOCIÓN DEL RIESGO DE TOMA DE DECISIONES: UN ESTUDIO EXPERIMENTAL CON PROFESIONALES DE LA CONTROLADORIA A INTERFERÊNCIA DA EMOÇÃO NA TOMADA DE DECISÃO DE RISCO: UM ESTUDO EXPERIMENTAL COM PROFISSIONAIS DA CONTROLADORIA |
title |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS |
spellingShingle |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS Alvarenga, Tamar Klein Tomada de Decisão Emoção Risco |
title_short |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS |
title_full |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS |
title_fullStr |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS |
title_full_unstemmed |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS |
title_sort |
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS |
author |
Alvarenga, Tamar Klein |
author_facet |
Alvarenga, Tamar Klein Cardoso, Ricardo Lopes Ferreira, Jandira Sandra Aguiar, Andson Braga de |
author_role |
author |
author2 |
Cardoso, Ricardo Lopes Ferreira, Jandira Sandra Aguiar, Andson Braga de |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Alvarenga, Tamar Klein Cardoso, Ricardo Lopes Ferreira, Jandira Sandra Aguiar, Andson Braga de |
dc.subject.por.fl_str_mv |
Tomada de Decisão Emoção Risco |
topic |
Tomada de Decisão Emoção Risco |
description |
This study aimed to investigate the interference of emotion in risk behavior of professionals, graduates and postgraduates in the areas of controllership and related by experimental approach. For this purpose, was applied to the task Risk Task participants, consisting of 100 bets, where in each betting decision maker had the choice to decide for a higher return linked to an increased risk, or a lower return linked to lower risk. The study included 80 subjects, and before running the task had the emotion induced and 11 subjects dropped out. Through inferential statistical analysis was not possible to observe evidence of interference of emotion, and you can not explain the variation in risk behavior between groups, nor difference in execution time of the task. There was also no relationship between the identified risk behavior and gender-makers. Despite the negative results of the survey are in line what happens on other front in the same issue where there is no consensus about the influence of mood or not the decisions It is hoped that the results of this research will stimulate new empirical studies on the interference in the decision of the emotions in these populations to the areas of controlling, and also the interference of various aspects of emotions can have on the decision. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-06-30 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3586 10.4270/ruc.2014224-42 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3586 |
identifier_str_mv |
10.4270/ruc.2014224-42 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3586/2656 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 10 n. 2 (2014); 24-42 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945116382035968 |