A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNIOESTE |
Texto Completo: | http://tede.unioeste.br/handle/tede/4308 |
Resumo: | This study aimed to find the factors related to professional profile and cognitive thinking that affect the occurrence of heuristics among graduated professionals in accounting in budget decisions. The results were obtained from the application of Prospects and Safety, Potential and Aspiration Theories, the Need for Cognition (NFC) test, and professional and budgetary scenarios and profiles, as well as the characteristics of the professionals who graduated from the Accounting Science course. It is noteworthy that the budget process has been the object of research and studies of other fields, such as Behavioral Accounting, which has sought its development in relation to the knowledge production in an interface with other sciences, sucj as Psychology, Economics and Administration, and the improvement of their understanding of heuristic bias, allowing managers to improve their decision making. Therefore, four blocks of study with questions were stablished: heuristics, levels of cognition, budgetary practices and graduates’ profiles, analyzing how the independent variabilities of this study clarified the occurrence of these phenomena: the presence of heuristics and the existence of cognitive bias. The methodology used was achieved by means of the heuristic counting inserted in scenarios, descriptive analysis of the data to characterize graduates’ profiles, calculation of average of the notions about budget, factorial analysis, Pearson correlation and logistic regression. Thus, the following variables were evidenced: level of cognition, involvement with budgetary practices and covariables: level of education, professional experience and gender. The results obtained proved the occurrence of heuristics in the involved individuals with budgetary practices. It was also found that the professional profile does not affect the presence of heuristics, but it does only on the cognitive thinking, and the profile guides managers in achieving easy budgets, with easy goals and the lowest possibility of risk. These results also corroborate the studies of Sprinkle, Williamson and Upton (2008) and Lima Filho (2010). This study contributed to the recognition of the elements capable of generating benefits or fulfillment that minimize mistakes in the decision-making process in the corporate budget management, for better financial and economic results, through the evolution of Behavioral Finance and the development of the fundamental assumptions of Cognitive Psychology and Decision Theories and Prospects, as well as a better comprehension and understanding of these theories for behavior change of managers in relation to finance, cooperating with the identification of factors that influence heuristics and cognitive bias in the effort and risk assumed on budget management. |
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Toigo, Leandro Augustohttp://lattes.cnpq.br/3973674128626084Toigo , Leandro Augustohttp://lattes.cnpq.br/3973674128626084Dall Asta , Denishttp://lattes.cnpq.br/2346598206153710Lavarda , Carlos Eduardo Facinhttp://lattes.cnpq.br/0990433322587449http://lattes.cnpq.br/132325404039839Meira, Rosane de Da2019-05-28T13:22:46Z2018-12-04MEIRA, Rosane de Da. A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias. 2018. 120 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018.http://tede.unioeste.br/handle/tede/4308This study aimed to find the factors related to professional profile and cognitive thinking that affect the occurrence of heuristics among graduated professionals in accounting in budget decisions. The results were obtained from the application of Prospects and Safety, Potential and Aspiration Theories, the Need for Cognition (NFC) test, and professional and budgetary scenarios and profiles, as well as the characteristics of the professionals who graduated from the Accounting Science course. It is noteworthy that the budget process has been the object of research and studies of other fields, such as Behavioral Accounting, which has sought its development in relation to the knowledge production in an interface with other sciences, sucj as Psychology, Economics and Administration, and the improvement of their understanding of heuristic bias, allowing managers to improve their decision making. Therefore, four blocks of study with questions were stablished: heuristics, levels of cognition, budgetary practices and graduates’ profiles, analyzing how the independent variabilities of this study clarified the occurrence of these phenomena: the presence of heuristics and the existence of cognitive bias. The methodology used was achieved by means of the heuristic counting inserted in scenarios, descriptive analysis of the data to characterize graduates’ profiles, calculation of average of the notions about budget, factorial analysis, Pearson correlation and logistic regression. Thus, the following variables were evidenced: level of cognition, involvement with budgetary practices and covariables: level of education, professional experience and gender. The results obtained proved the occurrence of heuristics in the involved individuals with budgetary practices. It was also found that the professional profile does not affect the presence of heuristics, but it does only on the cognitive thinking, and the profile guides managers in achieving easy budgets, with easy goals and the lowest possibility of risk. These results also corroborate the studies of Sprinkle, Williamson and Upton (2008) and Lima Filho (2010). This study contributed to the recognition of the elements capable of generating benefits or fulfillment that minimize mistakes in the decision-making process in the corporate budget management, for better financial and economic results, through the evolution of Behavioral Finance and the development of the fundamental assumptions of Cognitive Psychology and Decision Theories and Prospects, as well as a better comprehension and understanding of these theories for behavior change of managers in relation to finance, cooperating with the identification of factors that influence heuristics and cognitive bias in the effort and risk assumed on budget management.Este estudo buscou analisar quais os fatores relacionados com o perfil profissional e pensamento cognitivo afetam a ocorrência das heurísticas entre os profissionais egressos graduados em contabilidade em decisões orçamentárias. Os resultados encontrados foram obtidos a partir da aplicação das Teorias dos Prospectos e de Segurança, Potencial e Aspiração, do teste Need for Cognition (NFC) e de cenários e perfis profissionais e orçamentários, além de características dos profissionais egressos do curso de Ciências Contábeis. Ressalta-se que o processo orçamentário tem sido objeto de pesquisas e estudos por outras áreas do conhecimento, assim como a Contabilidade Comportamental que vem buscando seu desenvolvimento em relação à produção do conhecimento em uma interface com outras ciências como a Psicologia, a Economia e Administração e, o aprimoramento da sua compreensão sobre os viéses heurísticos, permitindo aos gestores melhorarem as suas tomadas de decisões. Diante disso foram construídos quatro blocos de estudo com questões relacionadas para esta pesquisa, sendo elas heurísticas, níveis de cognição, práticas orçamentárias e perfis dos profissionais egressos, analisando o quanto as variáveis independentes deste estudo esclareciam a ocorrência destes fenômenos: a presença de heurísticas e a existência de viéses cognitivos. A metodologia empregada foi alcançada por meio da contagem de heurística inserida em cenários, análise descritiva dos dados para caracterização do perfil dos profissionais egressos, cálculo de médias das noções sobre orçamento, análise fatorial, correlação de Pearson e regressão logística. Desse modo foram evidenciadas as seguintes variáveis: nível de cognição, envolvimento com práticas orçamentárias; e covariáveis: escolaridade, experiência profissional e sexo. Os resultados encontrados comprovaram a ocorrência de heurística nos indivíduos envolvidos com práticas orçamentárias. Encontrou-se ainda que o perfil profissional não afeta a presença de heurísticas, somente o pensamento cognitivo, sendo que este perfil orienta os gestores no alcance de orçamentos fáceis, com metas fáceis e menor risco possível. Estes resultados corroboram ainda com os estudos de Sprinkle, Williamson e Upton (2008) e Lima Filho (2010). Este estudo contribuiu ao reconhecer os elementos capazes de gerar benefícios ou satisfações que minimizem os erros nos processos de tomadas de decisões na gestão orçamentária das empresas, para melhores resultados financeiros e econômicos, mediante a evolução das Finanças Comportamentais e do desenvolvimento dos pressupostos fundamentais da Psicologia Cognitiva e das Teorias da Decisão e dos Prospectos, assim como uma melhor compreensão e entendimento dessas teorias para a mudança de comportamento dos gestores em relação às finanças, cooperando com a identificação dos fatores que influenciam as heurísticas e os vieses cognitivos no esforço e risco assumidos pela gestão orçamentária.Submitted by Edineia Teixeira (edineia.teixeira@unioeste.br) on 2019-05-28T13:22:46Z No. of bitstreams: 2 Rosane_Meira_2018.pdf: 1385651 bytes, checksum: d2116870b1080305023c9054209f76d5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2019-05-28T13:22:46Z (GMT). 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dc.title.por.fl_str_mv |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias |
dc.title.alternative.eng.fl_str_mv |
The influence of heuristic biases and cognitive thinking on budget |
title |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias |
spellingShingle |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias Meira, Rosane de Da Viéses Heurísticos Pensamento Cognitivo Perfil Orçamentário Budget Profile Cognitive Thinking Heuristic Biases ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS |
title_short |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias |
title_full |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias |
title_fullStr |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias |
title_full_unstemmed |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias |
title_sort |
A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias |
author |
Meira, Rosane de Da |
author_facet |
Meira, Rosane de Da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Toigo, Leandro Augusto |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3973674128626084 |
dc.contributor.referee1.fl_str_mv |
Toigo , Leandro Augusto |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/3973674128626084 |
dc.contributor.referee2.fl_str_mv |
Dall Asta , Denis |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/2346598206153710 |
dc.contributor.referee3.fl_str_mv |
Lavarda , Carlos Eduardo Facin |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/0990433322587449 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/132325404039839 |
dc.contributor.author.fl_str_mv |
Meira, Rosane de Da |
contributor_str_mv |
Toigo, Leandro Augusto Toigo , Leandro Augusto Dall Asta , Denis Lavarda , Carlos Eduardo Facin |
dc.subject.por.fl_str_mv |
Viéses Heurísticos Pensamento Cognitivo Perfil Orçamentário |
topic |
Viéses Heurísticos Pensamento Cognitivo Perfil Orçamentário Budget Profile Cognitive Thinking Heuristic Biases ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS |
dc.subject.eng.fl_str_mv |
Budget Profile Cognitive Thinking Heuristic Biases |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS |
description |
This study aimed to find the factors related to professional profile and cognitive thinking that affect the occurrence of heuristics among graduated professionals in accounting in budget decisions. The results were obtained from the application of Prospects and Safety, Potential and Aspiration Theories, the Need for Cognition (NFC) test, and professional and budgetary scenarios and profiles, as well as the characteristics of the professionals who graduated from the Accounting Science course. It is noteworthy that the budget process has been the object of research and studies of other fields, such as Behavioral Accounting, which has sought its development in relation to the knowledge production in an interface with other sciences, sucj as Psychology, Economics and Administration, and the improvement of their understanding of heuristic bias, allowing managers to improve their decision making. Therefore, four blocks of study with questions were stablished: heuristics, levels of cognition, budgetary practices and graduates’ profiles, analyzing how the independent variabilities of this study clarified the occurrence of these phenomena: the presence of heuristics and the existence of cognitive bias. The methodology used was achieved by means of the heuristic counting inserted in scenarios, descriptive analysis of the data to characterize graduates’ profiles, calculation of average of the notions about budget, factorial analysis, Pearson correlation and logistic regression. Thus, the following variables were evidenced: level of cognition, involvement with budgetary practices and covariables: level of education, professional experience and gender. The results obtained proved the occurrence of heuristics in the involved individuals with budgetary practices. It was also found that the professional profile does not affect the presence of heuristics, but it does only on the cognitive thinking, and the profile guides managers in achieving easy budgets, with easy goals and the lowest possibility of risk. These results also corroborate the studies of Sprinkle, Williamson and Upton (2008) and Lima Filho (2010). This study contributed to the recognition of the elements capable of generating benefits or fulfillment that minimize mistakes in the decision-making process in the corporate budget management, for better financial and economic results, through the evolution of Behavioral Finance and the development of the fundamental assumptions of Cognitive Psychology and Decision Theories and Prospects, as well as a better comprehension and understanding of these theories for behavior change of managers in relation to finance, cooperating with the identification of factors that influence heuristics and cognitive bias in the effort and risk assumed on budget management. |
publishDate |
2018 |
dc.date.issued.fl_str_mv |
2018-12-04 |
dc.date.accessioned.fl_str_mv |
2019-05-28T13:22:46Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
MEIRA, Rosane de Da. A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias. 2018. 120 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/4308 |
identifier_str_mv |
MEIRA, Rosane de Da. A influência dos vieses heurísticos e pensamento cognitivo nas decisões orçamentárias. 2018. 120 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018. |
url |
http://tede.unioeste.br/handle/tede/4308 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.program.fl_str_mv |
-2782590517595009192 |
dc.relation.confidence.fl_str_mv |
600 600 600 |
dc.relation.department.fl_str_mv |
8872935161184826606 |
dc.relation.cnpq.fl_str_mv |
-5856986905213028991 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Contabilidade |
dc.publisher.initials.fl_str_mv |
UNIOESTE |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Sociais Aplicadas |
publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.source.none.fl_str_mv |
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MD5 MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações do UNIOESTE - Universidade Estadual do Oeste do Paraná (UNIOESTE) |
repository.mail.fl_str_mv |
biblioteca.repositorio@unioeste.br |
_version_ |
1801124559344107520 |