A tomada de decisão á luz da teoria do prospecto: um estudo com contadores na região Seridó do RN

Abstract

In today's world, it is clear that accounting professionals must maintain appropriate behavior in order to contribute to the performance and culture of companies. Being a complete professional requires not only mastery of accounting techniques, but also the ability to have a professional attitude when making daily decisions. In view of this, the present research seeks to analyze the impact of limited rationality on the decision-making process of accountants in the Seridoense region of Rio Grande do Norte, through the cognitive biases foreseen in Prospect Theory in decision-making environments based on accounting information. To this end, the research is classified as a qualitative and descriptive approach to the phenomenon in question, with a questionnaire with 5 questions being sent to Seridó accountants for data collection. The results confirmed that the principle of invariance is a very banal accident in decision making, depending on the context involved. Furthermore, when there are positive and negative conditions, individuals generally attribute greater weight when events are less likely to occur. occurrence, but appropriately weigh events that are more certain. Finally, it is concluded that the profile of the public involved in this examination is limited to people who are more prone to risks and who seek to achieve the highest expected value, in line with the Expected Utility Theory, given that they are professionals.