O processo de decisão em ambiente contábil sob a ótica da Teoria dos Prospectos

• Autor(a) principal: Pinto, Patrycia Scavello Barreto
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8103
• topic: Prospect Theory; Framing Effect; Certainty Effect; Decision-making; Teoria dos Prospectos; Efeito Framing; Efeito Certeza; Tomada de decisão; Processo decisório −; Contabilidade −; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

In seeking to understand how accounting professionals are analyzing and transmitting information, the aim of this work is to show the decision-making in accounting environment from the perspective of Prospect Theory, seeking to demonstrate that decisions are based primarily on judgments, contributing to awareness of the imperfections of the judgments and decisions. The specific objective is to test how the effects Framing, and Certainty can shape decision-making within the accounting environment. As a descriptive study, we applied a structured questionnaire and did not disguise the accounting professionals. The questionnaire was divided into two types (I, II), thus dividing the field of gains and losses. Was sought by examining the results of the questionnaires show the impact of these effects professionals. Among the results, one can see that in general the issues involved in the field of sure gains are the most sought after among the respondents. You can identify the presence of Framing Effects. Regarding gender, it is possible to identify the greatest impact Framing Effect in men than in women. The Effect Certainty are present in both sexes which demonstrates caution before making a decision. Through this study we sought to assist decision makers in the task of rethinking their current decision-making processes, through the awareness that they are endowed with a bounded rationality and that their judgments are passive deflections.