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

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2020.164200

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.

Downloads

Os dados de download ainda não estão disponíveis.

Referências

Allahverdyan, A. E., & Galstyan, A. (2014). Opinion dynamics with confirmation bias. PLoS ONE, 9(7). DOI: https://doi.org/10.1371/journal.pone.0099557

Baack, D. W., Dow, D., Parente, R., & Bacon, D. R. (2015). Confirmation bias in individual-level perceptions of psychic distance: An experimental investigation. Journal of International Business Studies, 46(8), 938-959. DOI: https://doi.org/10.1057/jibs.2015.19

Baekgaard, M., & Serritzlew, S. (2016). Interpreting Performance Information: Motivated Reasoning or Unbiased Comprehension. Public Administration Review, 76(1), 73-82. DOI: https://doi.org/10.1111/puar.12406

Camerer, C. (1999). Behavioral economics: Reunifying psychology and economics. Proceedings of the National Academy of Sciences of the United States of America, 96(19), 10575-10577. DOI: https://doi.org/10.1073/pnas.96.19.10575

Camerer, C., & Loewenstein, G. (2004). Behavioral Economics: Past, Present, Future Advances in Behavioral Economics. New York: Princeton University Press

Cloyd, C. B., & Spilker, B. C. (2000). Confirmation bias in tax information search: A comparison of law students and accounting students. Journal of the American Taxation Association, 22(2), 60-71

Costa, D. F., Carvalho, F. d. M., & Moreira, B. C. d. M. (2019). Behavioral economics and behavioral finance: a bibliometric analysis of the scientific fields. Journal of Economic Surveys, 33(1), 3-24. DOI: https://doi.org/10.1111/joes.12262

Costa, D. F., Carvalho, F. d. M., Moreira, B. C. d. M., & Prado, J. W. d. (2017). Bibliometric analysis on the association between behavioral finance and decision making with cognitive biases such as overconfidence, anchoring effect and confirmation bias. Scientometrics, 111(3), 1775-1799. DOI: https://doi.org/10.1007/s11192-017-2371-5

Dean, A., & Voss, D. (1999). Design and Analysis of Experiments. New York: Springer

Duong, C., Pescetto, G., & Santamaria, D. (2014). How value-glamour investors use financial information: UK evidence of investors' confirmation bias. European Journal of Finance, 20(6), 524-549. DOI: https://doi.org/10.1080/1351847X.2012.722117

Fellner, G., & Krügel, S. (2012). Judgmental overconfidence: Three measures, one bias? Journal of Economic Psychology, 33(1), 142-154. DOI: https://doi.org/10.1016/j.joep.2011.07.008

Festinger, L. (1957). A theory of cognitive dissonance (Vol. 2): Stanford university press

Hernandez, I., & Preston, J. L. (2013). Disfluency disrupts the confirmation bias. Journal of Experimental Social Psychology, 49(1), 178-182. DOI: https://doi.org/10.1016/j.jesp.2012.08.010

Hirshleifer, D., & Teoh, S. (2009). The Psychological Attraction Approach to Accounting and Disclosure Policy. Contemp. Account. Res., 26(4), 1067-+. DOI: https://doi.org/10.1506/car.26.4.3

Jonas, E., Schulz-Hardt, S., Frey, D., & Thelen, N. (2001). Confirmation bias in sequential information search after preliminary decisions: An expansion of dissonance theoretical research on selective exposure to information. Journal of Personality and Social Psychology, 80(4), 557-571. DOI: https://doi.org/10.1037//0022-3514.80.4.557

Jones, M., & Sugden, R. (2001). Positive confirmation bias in the acquisition of information. Theory and Decision, 50(1), 59-99. DOI: https://doi.org/10.1023/A:1005296023424

Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision under risk. Econometrica: Journal of the Econometric Society, 263-291

Nickerson, R. S. (1998). Confirmation bias: A ubiquitous phenomenon in many guises. Review of General Psychology, 2(2), 175-220. DOI: https://doi.org/10.1037/1089-2680.2.2.175

O'Reilly, D. M., Reisch, J. T., & Leitch, R. A. (2017). Do experienced auditors have a bias for confirmatory audit evidence? International Journal of Accounting, Auditing and Performance Evaluation, 13(2), 187-198. DOI: https://doi.org/10.1504/IJAAPE.2017.083030

Park, J., Konana, P., Gu, B., Kumar, A., & Raghunathan, R. (2013). Information valuation and confirmation bias in virtual communities: Evidence from stock message boards. Information Systems Research, 24(4), 1050-1067. DOI: https://doi.org/10.1287/isre.2013.0492

Perera, D., Chand, P., & Mala, R. (2019). Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium-sized enterprises. Accounting & Finance, n/a(n/a). DOI: https://doi.org/10.1111/acfi.12523

Rieg, R. (2018). Tasks, interaction and role perception of management accountants: evidence from Germany. Journal of Management Control, 29(2), 183-220. DOI: https://doi.org/10.1007/s00187-018-0266-0

Schade, C., & Koellinger, P. (2007). Heuristics, biases, and the behavior of entrepreneurs. In M. Minniti (Ed.), Entrepreneurship: The Engin of Growth (Vol. 1, pp. 41-63). Westport, Connecticut, London, USA: Praeger

Schwind, C., Buder, J., Cress, U., & Hesse, F. W. (2012). Preference-inconsistent recommendations: An effective approach for reducing confirmation bias and stimulating divergent thinking? Computers and Education, 58(2), 787-796. DOI: https://doi.org/10.1016/j.compedu.2011.10.003

Shantha Gowri, B., & Ram, V. S. (2019). Does availability bias have influence on FMCG investors? An empirical study on cognitive dissonance, rational behaviour and mental accounting bias. International Journal of Financial Research, 10(4), 68-83. DOI: https://doi.org/10.5430/ijfr.v10n4p68

Skitka, L. J., & Sargis, E. G. (2006). The Internet as Psychological Laboratory. Annual Review of Psychology, 57(1), 529-555. DOI: https://doi.org/10.1146/annurev.psych.57.102904.190048

Summerfield, C., & Tsetsos, K. (2015). Do humans make good decisions? Trends in Cognitive Sciences, 19(1), 27-34. DOI: http://dx.doi.org/10.1016/j.tics.2014.11.005

Thaler, R. H. (2016). Behavioral Economics: Past, Present, and Future. American Economic Review, 106(7), 1577-1600. DOI: https://doi.org/10.1257/aer.106.7.1577

Thaler, R. H., & Sunstein, C. R. (2008). Nudge: Improving Decisions about Health, Wealth, and Happiness: Yale University Press

Tversky, A., & Kahneman, D. (1974). Judgment under Uncertainty: Heuristics and Biases. Science, 185(4157), 1124-1131. DOI: https://doi.org/10.1126/science.185.4157.1124

Tversky, A., & Kahneman, D. (1981). THE FRAMING OF DECISIONS AND THE PSYCHOLOGY OF CHOICE. Science, 211(4481), 453-458. DOI: https://doi.org/10.1126/science.7455683

Publicado

2020-07-30

Edição

Seção

Artigos

Como Citar

Viés de confirmação na tomada de decisão gerencial: um estudo experimental com gestores e contadores. (2020). Revista De Contabilidade E Organizações, 14, e164200. https://doi.org/10.11606/issn.1982-6486.rco.2020.164200