Viés de confirmação na tomada de decisão gerencial: um estudo experimental com gestores e contadores

Palavras-chave: Viés de confirmação, Tomada de decisão, Economia comportamental, Gestores, Contadores

Resumo

O trabalho teve como objetivo analisar a presença do viés de confirmação em gestores e contadores em um processo de tomada de decisão gerencial, bem como analisar se a forma com que as informações econômico-financeiras são apresentadas influencia o viés de confirmação desses indivíduos em suas decisões. Para atender ao objetivo da pesquisa, utilizou-se a metodologia experimental, aplicada a uma amostra de 86 contadores, 68 gestores e de 118 pessoas com atividades diversas (grupo controle). Os resultados demonstraram que a maioria dos gestores e dos contadores apresentaram viés de confirmação em processos de tomada de decisões gerenciais, que os fatores tipo (positiva ou negativa) e nível (simples ou complexa) não influenciam o viés de confirmação na tomada da decisão gerencial e que a informação negativa pode atenuar o viés de confirmação na escolha da informação mais importante.

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Publicado
2020-07-30
Como Citar
Costa, D. F., Carvalho, F. de M., Moreira, B. C. de M., & Silva, W. S. (2020). Viés de confirmação na tomada de decisão gerencial: um estudo experimental com gestores e contadores. Revista De Contabilidade E Organizações, 14, e164200. https://doi.org/10.11606/issn.1982-6486.rco.2020.164200
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Artigos