Conhecimentos contábeis e gerenciais e a ocorrência de heurísticas: um estudo com estudantes de Ciências Contábeis

• Ano de defesa: 2017
• Autor(a) principal: Franceschini, Rafaella Maranhão Kawata
• Orientador(a): Toigo, Leandro Augusto
• Banca de defesa: Dall’Asta , Denis , Mazzioni, Sady , Silva, Sidnei Celerino da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual do Oeste do Paraná; Cascavel
• Programa de Pós-Graduação: Programa de Pós-Graduação em Contabilidade
• Departamento: Centro de Ciências Sociais Aplicadas
• País: Brasil
• Palavras-chave em Português: Heurísticas; Conhecimentos contábeis e gerenciais; Tomada de decisão
• Palavras-chave em Inglês: Heuristics; Accounting and management knowledge; Decision-making
• Área do conhecimento CNPq: ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS
• Link de acesso: http://tede.unioeste.br/handle/tede/3445

Decisions affect people's lives, just as they do in organizations. Managers make decisions based on intuition for business several times without being guided by management controls. Kahneman and Tversky (1979) created the Prospect Theory, also known as Perspective Theory, in the quest to explain the cognitive and heuristic biases of the decision-making process. The Prospect Theory is based on the fact that decision-making is not a strictly rational process, especially when the time for decision-making is limited. The managerial accountant by the very nature of the functions that are required to perform will require training very different from that required for the professional that acts in the formal accounting. This present study aimed to analyze whether the academic profile and the accounting and management knowledge influence the occurrence of heuristics. The theoretical reference presents the Decision Theory, Prospects Theory, availability heuristics, representativeness and anchoring, and accounting and management knowledge. For that, a field research was carried out with undergraduate students of the course of Accounting Sciences in the three campuses of a Public University of Paraná. The study sample consisted of 133 students, of which 78 were students in the first year and 55 in the fifth year. The research method used was a survey and the data were collected through questionnaires. Three research blocks were constructed, the first one on heuristics, the second on accounting and managerial knowledge, and the third on academic profile. To analyze the results, a descriptive data analysis, heuristic counting, factorial analysis and logistic regression were developed. The results show that the variables of the academic profile and the low managerial knowledge influence the presence of heuristics and that the undergraduate students presented low averages among the students of the first and fifth year, being that the students' lack of knowledge about aspects related to managerial accounting may be explaining the presence of heuristics among these students. As conclusion of the study in the academic profile the variables gender, age, professional experience and accounting performance presented a significant relation with the occurrence of heuristics, corroborating with the findings of the Prospects Theory.