Influences of the Time of Action in the Accounting Area, Schooling of the Parents and the Salary Range in the Presence of Heuristics in Budgetary Decisions

• Main Authors: André Sekunda Gallina, Júlio Cézar Ferreira, Leandro Augusto Toigo, Delci Grapégia Dal Vesco
• Format: Article
• Language: English
• Published: Faculdade Meridional IMED 2018-12-01
• Series: Revista de Administração IMED
• Subjects: Orçamento empresarial; Heurística; Contabilidade.
• Online Access: https://seer.imed.edu.br/index.php/raimed/article/view/2684

The objective of this study is to verify the degree of correlation between the variables: time of actuation in the accounting area, parents’ schooling and salary range with the presence (or not) of heuristics in decisions related to the budget. Previous studies have shown that decisions related to the business budget with the support of heuristics are recurrent, which, succinctly, would be mental shortcuts used by decision-makers to facilitate or shorten the decision-making process absence of technical and scientific criteria, can lead to a wrong decision, causing damage to the organization. Thus, to identify if the variables of interest of the research contribute to explain the occurrence of heuristics linked to the budget, this study was elaborated. The data collection was done using an electronic questionnaire, distributed to graduate students of public and private institutions in Foz do Iguaçu, Cascavel, and other cities in the Western region of Paraná. After carrying out the statistical tests proposed by the study, it was verified that there are indeed heuristics in the budget decisions made by the sample, but, it was not possible to confirm the working hypotheses formulated for the study, since in the sample, there was no correlation between the variables tested by the authors and the presence of heuristics in budget decisions, a result that is in line with previous research related to the topic, suggesting that the topic is still incipient in the literature, lacking larger and more in-depth studies for its understanding.