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Comportamento Humano na Produuuo das Informaaaes Conttbeis: Percepppo dos Docentes dos Cursos de Ciincias Conttbeis (Human Behavior in Production of Accounting Information: The Perception of Professors of the Accounting Programs)

Authors: Charline Barbosa Pires;

Comportamento Humano na Produuuo das Informaaaes Conttbeis: Percepppo dos Docentes dos Cursos de Ciincias Conttbeis (Human Behavior in Production of Accounting Information: The Perception of Professors of the Accounting Programs)

Abstract

Portuguese Abstract: A contabilidade comportamental estuda o impacto do comportamento humano na producao e interpretacao das informacoes contabeis. A ideia norteadora e de que a producao das informacoes contabeis e influenciada por variaveis que podem afetar o comportamento dos contadores e contadoras. O objetivo desta pesquisa e investigar se, na percepcao dos docentes dos cursos de Ciencias Contabeis, as variaveis crencas e valores, emocao, excesso de confianca, estado de humor, pressao por prazos, aversao a perda e aversao ao arrependimento podem afetar o comportamento dos contadores e contadoras na producao das informacoes contabeis. A investigacao foi instrumentalizada por intermedio de um questionario disponibilizado em sitio eletronico com quesitos que tratam de aspectos comportamentais que podem afetar o comportamento dos individuos, de um modo geral, e dos contadores e contadoras, de forma especifica. Foi obtida a participacao de 273 docentes que atuam em instituicoes de ensino localizadas em 20 estados da federacao e no Distrito Federal. Os resultados revelaram que, na percepcao dos docentes participantes da pesquisa, por diferencas estatisticas, os contadores e contadoras sao capazes de reduzir os impactos das variaveis crencas e valores, emocao, excesso de confianca, estado de humor, pressao por prazos e aversao ao arrependimento por ocasiao da producao das informacoes contabeis em relacao as atividades gerais. A variavel aversao a perda nao apresentou significância estatistica.English abstract: The Behavioral accounting science studies the impact of human behavior in production and the interpretation of accounting information. The guiding idea is that; the production of accounting information is influenced by variables that can affect accountants' performance. The aim of this research is to investigate if in the perception of professors of Accounting Programs the variables beliefs and values, such as emotion, excess of confidence, mood, pressure for deadlines, loss aversion and regret aversion may affect the behavior of accountants in the production of accounting information. The investigation was instrumentalized by a questionnaire that was available on a website with questions that deal with behavioral aspects that may affect the behavior of individuals, in general, and of accountants, specifically. A total of 273 professors who works in educational institutions located in 20 Brazilian states and in the Brazilian Federal District took part in this research. The results revealed that in the perception of professors participating in this research, by statistical differences, accountants are able to reduce the impacts of the variables beliefs and values, emotion, excess of confidence, mood, pressure for deadlines and regret aversion in the occasion of the production of accounting information so far as the general activities are concerned. The variable loss aversion didn't showed statistical significance.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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