The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners

Detalhes bibliográficos
Autor(a) principal: Wohlemberg, Tiago Ramos
Data de Publicação: 2023
Outros Autores: Villalba, Veronica Ahimaras, Dal Vesco, Delci Grapegia, Toigo, Leandro Augusto
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/30468
Resumo: Purpose: The objective of this research is to verify if the use of diagnostic or interactive budget, moderated by heuristic behaviors, influences the professional competences of controllers. Methodology: This is a descriptive research, carried out by means of a survey with 109 individuals who work as controllers. To meet the research objective, in addition to diagnosing the data by counting the responses, a logistic regression model was used, chosen by the Wald Backward Stepwise method. Results: The results found in the research indicate that there is a predominance of competencies linked to the bean counter profile in the work functions of controllers. Regarding the use of the budget, it was found that the use of the interactive budget to communicate goals to their work teams is characteristic of controllers whose professional competences belong to the business partner profile and present behavior influenced by heuristics, and regardless of being influenced by heuristics, they use the interactive budget for discussion of actions; while the use of diagnostic budget for management planning is characteristic of bean counters. It was also found that there is a presence of heuristics in the behavior of controllers, especially those of Anchoring and Availability, but they could not be directly linked to the professional skills of these individuals. Contributions of the study: The theoretical contributions of the study clarify the relationship between the specific uses of diagnostic or interactive budgets influenced by heuristic behavior and the professional competences of controllers. The research expands the debate on the role of the controller that prevails in Brazil.
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spelling The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partnersLa influencia del uso del presupuesto y de los sesgos heurísticos sobre las competencias profesionales de los bean counters y business partnersA influência do uso do orçamento e dos vieses heurísticos sobre as competências profissionais dos bean counters e business partnersControllerBean CountersBusiness PartnersUso do OrçamentoContabilidade ComportamentalPerfil do controllerUso do orçamento empresarialvieses heurísticosPurpose: The objective of this research is to verify if the use of diagnostic or interactive budget, moderated by heuristic behaviors, influences the professional competences of controllers. Methodology: This is a descriptive research, carried out by means of a survey with 109 individuals who work as controllers. To meet the research objective, in addition to diagnosing the data by counting the responses, a logistic regression model was used, chosen by the Wald Backward Stepwise method. Results: The results found in the research indicate that there is a predominance of competencies linked to the bean counter profile in the work functions of controllers. Regarding the use of the budget, it was found that the use of the interactive budget to communicate goals to their work teams is characteristic of controllers whose professional competences belong to the business partner profile and present behavior influenced by heuristics, and regardless of being influenced by heuristics, they use the interactive budget for discussion of actions; while the use of diagnostic budget for management planning is characteristic of bean counters. It was also found that there is a presence of heuristics in the behavior of controllers, especially those of Anchoring and Availability, but they could not be directly linked to the professional skills of these individuals. Contributions of the study: The theoretical contributions of the study clarify the relationship between the specific uses of diagnostic or interactive budgets influenced by heuristic behavior and the professional competences of controllers. The research expands the debate on the role of the controller that prevails in Brazil.Objetivo: El objetivo de esta investigación es verificar si el uso de presupuesto diagnóstico o interactivo, moderado por conductas heurísticas, influye en las competencias profesionales de los controllers. Metodología: Se trata de una investigación cuantitativa, realizada mediante encuesta a 109 personas que desempeñan el papel de controller. Para cumplir con el objetivo de la investigación, además de diagnosticar los datos mediante el conteo de las respuestas, se utilizó un modelo de regresión logística, elegido por el método Backward Stepwise de Wald. Resultados: Los resultados encontrados en la investigación indican que existe un predominio de las competencias vinculadas al perfil bean counter en las funciones laborales de los controllers. En cuanto al uso del presupuesto, se encontró que el uso del presupuesto interactivo para comunicar metas a sus equipos de trabajo es característico de los controladores cuyas competencias profesionales pertenecen al perfil del business partner y presentan comportamientos influenciados por heurísticas, e independientemente de ser influenciados por heurísticas, utilizan el presupuesto interactivo para la discusión de acciones; mientras que el uso del presupuesto de diagnóstico para la planificación de la gestión es característico de los bean counter. También se constató que hay presencia de heurísticas en el comportamiento de los controllers, en especial las de Anclaje y Disponibilidad, pero no pueden estar directamente vinculadas a las competencias profesionales de estos individuos. Contribuciones del Estudio: Los aportes teóricos del estudio esclarecen la relación entre los usos específicos de los presupuestos diagnósticos o interactivos influenciados por el comportamiento heurístico y las competencias de los profesionales de la gestión de control La investigación amplia el debate del rol del controller que predomina en Brasil.Objetivo: O objetivo desta pesquisa é averiguar se o uso do orçamento diagnóstico ou interativo, moderado por comportamentos heurísticos, influencia às competências profissionais dos controllers. Metodologia: Trata-se de uma pesquisa de cunho quantitativo, realizada por meio de levantamento com 109 indivíduos que exercem a função de controller. Para atender ao objetivo de pesquisa, além do diagnóstico dos dados por meio de contagem das respostas, foi utilizado um modelo de regressão logística, escolhido pelo método Retroceder de Wald. Resultados: Os resultados encontrados na pesquisa, indicam que há predominância das competências atreladas ao perfil bean counter nas funções laborais dos controllers. Quanto ao uso do orçamento verificou-se que o uso do orçamento interativo para comunicar metas às suas equipes de trabalho é característico de controllers cujas competências profissionais pertencem ao perfil business partner e apresentam comportamento influenciado por heurísticas, e independentemente de serem influenciados por heurísticas, utilizam o orçamento interativo para discussão de ações; enquanto o uso do orçamento diagnóstico para o planejamento gerencial é característico dos bean counters. Constatou-se também que há presença de heurísticas no comportamento dos controllers, com destaque para as de Ancoragem e Disponibilidade, porém não puderam ser atreladas diretamente às competências profissionais destes indivíduos. Contribuições do estudo: As contribuições teóricas do estudo esclarecem a respeito da relação entre os usos específicos dos orçamentos diagnóstico ou interativo influenciados por comportamento heurístico e as competências profissionais da Controladoria. A pesquisa amplia o debate da função do controller que predomina no Brasil.Portal de Periódicos Eletrônicos da UFRN2023-07-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3046810.21680/2176-9036.2023v15n2ID30468REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez.; 156-178REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez.; 156-178REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez.; 156-1782176-903610.21680/2176-9036.2023v15n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/30468/17146Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessWohlemberg, Tiago Ramos Villalba, Veronica Ahimaras Dal Vesco, Delci Grapegia Toigo, Leandro Augusto2024-01-05T10:59:26Zoai:periodicos.ufrn.br:article/30468Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T10:59:26Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
La influencia del uso del presupuesto y de los sesgos heurísticos sobre las competencias profesionales de los bean counters y business partners
A influência do uso do orçamento e dos vieses heurísticos sobre as competências profissionais dos bean counters e business partners
title The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
spellingShingle The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
Wohlemberg, Tiago Ramos
Controller
Bean Counters
Business Partners
Uso do Orçamento
Contabilidade Comportamental
Perfil do controller
Uso do orçamento empresarial
vieses heurísticos
title_short The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
title_full The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
title_fullStr The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
title_full_unstemmed The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
title_sort The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
author Wohlemberg, Tiago Ramos
author_facet Wohlemberg, Tiago Ramos
Villalba, Veronica Ahimaras
Dal Vesco, Delci Grapegia
Toigo, Leandro Augusto
author_role author
author2 Villalba, Veronica Ahimaras
Dal Vesco, Delci Grapegia
Toigo, Leandro Augusto
author2_role author
author
author
dc.contributor.author.fl_str_mv Wohlemberg, Tiago Ramos
Villalba, Veronica Ahimaras
Dal Vesco, Delci Grapegia
Toigo, Leandro Augusto
dc.subject.por.fl_str_mv Controller
Bean Counters
Business Partners
Uso do Orçamento
Contabilidade Comportamental
Perfil do controller
Uso do orçamento empresarial
vieses heurísticos
topic Controller
Bean Counters
Business Partners
Uso do Orçamento
Contabilidade Comportamental
Perfil do controller
Uso do orçamento empresarial
vieses heurísticos
description Purpose: The objective of this research is to verify if the use of diagnostic or interactive budget, moderated by heuristic behaviors, influences the professional competences of controllers. Methodology: This is a descriptive research, carried out by means of a survey with 109 individuals who work as controllers. To meet the research objective, in addition to diagnosing the data by counting the responses, a logistic regression model was used, chosen by the Wald Backward Stepwise method. Results: The results found in the research indicate that there is a predominance of competencies linked to the bean counter profile in the work functions of controllers. Regarding the use of the budget, it was found that the use of the interactive budget to communicate goals to their work teams is characteristic of controllers whose professional competences belong to the business partner profile and present behavior influenced by heuristics, and regardless of being influenced by heuristics, they use the interactive budget for discussion of actions; while the use of diagnostic budget for management planning is characteristic of bean counters. It was also found that there is a presence of heuristics in the behavior of controllers, especially those of Anchoring and Availability, but they could not be directly linked to the professional skills of these individuals. Contributions of the study: The theoretical contributions of the study clarify the relationship between the specific uses of diagnostic or interactive budgets influenced by heuristic behavior and the professional competences of controllers. The research expands the debate on the role of the controller that prevails in Brazil.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-04
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://periodicos.ufrn.br/ambiente/article/view/30468
10.21680/2176-9036.2023v15n2ID30468
url https://periodicos.ufrn.br/ambiente/article/view/30468
identifier_str_mv 10.21680/2176-9036.2023v15n2ID30468
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/30468/17146
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez.; 156-178
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez.; 156-178
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez.; 156-178
2176-9036
10.21680/2176-9036.2023v15n2
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
_version_ 1799770190526808064

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