ANALYSIS OF THE FUTURE COUNTERS BEHAVIOR FACING THE FRAMING EFFECT AND ITS BIASES' OCCURRENCE: A STUDY FOCUSED ON THE ADOPTION OF THE IFRS IN BRAZIL

• Autor(a) principal: Ettore, Luís Antônio Gióia
• Data de Publicação: 2018
• Outros Autores: Silva, Camila Almeida de Oliveira e, Macedo, Marcelo Alvaro da Silva
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/62729
• topic: Teoria dos prospectos; Efeito framing; IFRS; Vieses de decisão; Graduando em Ciências Contábeis; Prospect theory; Framing effect; IFRS; Decision Biases; Undergraduate in accounting

This research aims to analyze the decision-making process of graduates in Accounting Course counteract the impacts of Prospect Theory, especially the Framing Effect based on the need for judgment brought by the process of convergence to International Financial Reporting Standards (IFRS) in Brazil. The Framing Effect is the possibility of changing the decision of an individual presenting the same issue in terms of content with subtle changes in their presentation. Six types of questionnaires with four questions were applied to a sample of 273 students of the course of Accounting of a public university in Rio de Janeiro, covering all periods of the curriculum. Furthermore, it sought to segment the results based on three control variables: gender, accumulated income coefficient and respondent's academic experience. The results showed that the sample as a whole evidenced Framing Effect only in the question 4. Regarding the gender, the women showed greater susceptibility to the influence of the effect in questions 1 and 4, whereas the men only in the fourth. About CRA, there was a difference in the first question, those who had low CRA showed effect bias. In other questions both as low and high CRA behaved as the total sample. Regarding the variable of academic experience, both groups showed similar decisions, as well as compared to the overall sample.