Aspectos que influenciam a tomada de decisão relacionada a metas orçamentárias em organizações do primeiro e terceiro setores: aplicação de um modelo oriundo da neurociência

• Autor(a) principal: Lima, Fabrício Ribeiro Gonçalves
• Data de Publicação: 2011
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26240
• topic: tomada de decisão; orçamento; primeiro setor; terceiro setor; decision-making; budget; first sector, third sector; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study was developed using the application of a model of decision making comes from a line of research called Neuroaccounting, under development at the Center for the Study of the Comptroller of the Mackenzie Presbyterian University, whose research problem: How is the behavior in making Decision of professional organizations of the first and third sectors? The theoretical framework was divided into three parts: analysis of theories in accounting related to the budget process, the focus of this dissertation study of the decision; theoretical analysis of organizations on the first and third sector and the budget process to characterize the target population of this study. In terms of methodology this thesis falls within the quantitative approach, the data was collected in two stages: survey applied at professionals working in the first and the third sector, with questionnaires sent by e-mail to about 3,450 email addresses, accompanied letter of invitation, yielding a return of 5.8% in the second stage the data were collected from respondents diretamento a fair focused on the target audience of estudo.Para data analysis, descriptive statistics and multivariate analysis, applying factor analysis and structural equation modeling, using the methodology PLS (Partial Least Squares). The results showed that, as found in previous studies, the subjects seek information for decision making, ie it rational (controlled process) or by institution / expertise (automatic process), yet the influence of information has more weight in rational decisions . Aspects also exert influence on both types of decision, but the greater weight in decision-making is by institution / expertise. These results are in the opposite direction to studies on rationality in the decision and are consistent with findings in neuroscience to show that the decision is a complex phenomenon involving several neural circuits involved in addition to those called "executives". The results of this study provide a proposal as a contribution to the development of decision support systems that take into account aspects related to social decision, eja ous, the group's influence on the decision maker, one of the aspects considered relevant for the population studied.