Viés de confirmação na tomada de decisão gerencial: um estudo experimental com gestores e contadores

• Autor(a) principal: Costa, Daniel Fonseca
• Data de Publicação: 2020
• Outros Autores: Carvalho, Francisval de Melo, Moreira, Bruno César de Melo, Silva, Washington Santos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da UFLA
• Texto Completo: http://repositorio.ufla.br/jspui/handle/1/46894
• topic: Viés de confirmação (economia); Tomada de decisão; Economia comportamental; Gestores financeiros; Contadores; Confirmation bias (economics); Decision-making; Financial managers; Accounting; Behavioral economics

This study aimed to analyze the presence of confirmation bias in managers and accountants in a managerial decision-making process, as well as to analyze whether the manner in which economic-financial information is presented influences the confirmation bias of these individuals in their decisions. We used the experimental methodology to meet the objective of this research, applied to a sample of 86 accountants, 68 managers, and 118 people with several activities (control group). The results showed that most managers and accountants have confirmation bias in managerial decision-making processes, that type (positive or negative) and level (simple or complex) factors of information do not influence the confirmation bias in the managerial decision-making and that negative information may influence the confirmation bias in choosing the most significant information.