O Efeito da Aprendizagem sobre a Ocorrência de Vieses Cognitivos na Tomada de Decisão sob Incerteza

• Ano de defesa: 2019
• Autor(a) principal: Sehn, Lieges Caroline
• Orientador(a): Soutes , Dione Olesczuk
• Banca de defesa: Soutes , Dione Olesczuk , Toigo, Leandro Augusto , Guerreiro, Reinaldo
• 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: Aprendizagem; Sistema de Processamento de Informações; Vieses Cognitivos; Tomada de Decisão; Heurísticas
• Palavras-chave em Inglês: Learning; Information Processing System; Cognitive Biases; Decision Making; Heuristics
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS
• Link de acesso: http://tede.unioeste.br/handle/tede/4777

Whereas that in the practice of the decision-making process there is much information to be considered, besides that, what behavioral aspects of decision makers can greatly influence the performance of the management of organizations, this study aimed to evaluate the impact of learning through training courses in the management area in minimizing the occurrence of systematic biases originating from the common heuristic principles in decision making in situations of uncertainty. For this, the sample is formed by participants of the training course Bom Negócio Paraná, offered by the responsibility center of Unioeste and by undergraduate students who are starting and completing the Accounting and Administration courses at Unioeste. Data collection occurred through the application of a structured questionnaire with open and closed questions. For the analysis of the data, initially, the chi-square test were used to test the significance of the changes caused by the training courses. Afterwards, the Structural Equation Modeling (SEM) technique was applied to test the influence of learning on the occurrence of biased decisions, arising from the heuristics da availability, representativeness and confirmation. The SEM was also used to verify whether there is a significant mediating effect of the information processing system and type of course taken in the relationship between learning and the occurrence of cognitive biases. The results showed that the learning process carried out, either through the undergraduate course or through the training by Bom Negócio Paraná, exerts a significant influence only in the decrease in biased decisions that originate from the availability heuristic, therefore, for the representativeness and confirmation heuristics do not have the same effect. Thus, it cannot be said that learning in the management area reduces the number of biased decisions taken based on the heuristics inherent to the decision-making process, moreover, the use of the rational information processing system, although it led to a decrease in the confirmation heuristic, it has no significant effect on the relationship between learning and the number of biased decisions, contrary to the study's assumption.