The quest to understand the decision-making process, with the inclusion of cognitive aspects in organizational environments has provoked an increase of numerous studies in this area. At all times the human being is doing the action of making decisions, always envisioning the scope of a...

The goal of this study is to measure possible correlations between age, gender and education variables and the existence of cognitive biases in budgeting decisions. The concepts developed by Kahneman and Tversky about the heuristics were used as theoretical support for the base of this research....

Com base no entendimento do homo economicus se desenvolveu a concepção de que os agentes econômicos buscam maximizar sua utilidade. Esta concepção acabou gerando um reducionismo exacerbado dos mecanismos psicológicos dos indivíduos, sendo estes representados como engrenagens...

Portuguese Abstract: O objetivo deste trabalho foi verificar a compreensão dos estudantes dos Cursos Ciências Contábeis em Salvador - (SSA-BA) sobre o conceito de passivo ambiental. Além do mais, busca entender como o ensino da disciplina Teoria da Contabilidade contribui na discussão desse...

This study aims to explain the extent to which brain mapping patterns follow behavioral patterns of auditors and accountants' judgments when assessing evidence for decisions involving going concern. This multidisciplinary research involved investigating the relation between the theory of belief...

Este trabalho verificou de que forma o comprometimento com a profissão impacta as decisões de alocação de recursos a projetos organizacionais, considerando-se as preferências intertemporais dos decisores. Cenários foram delineados para mensurar a capacidade cognitiva dos respondentes e...

Income smoothing is a longstanding practice under the more general category of earnings management. As the name suggests, it consists of smoothing out the fluctuations of the income series. This article examines the association between the ownership and control structure, level of corporate...

This research investigated the impact that environmental disasters have on the volume of socio-environmental disclosure and investments of Brazilian companies from 1997 to 2012. News on environmental disasters was collected through a search engine, the companies responsible for the disasters...

The Financial Accounting and Management Committee of the International Federation of Accountants (IFAC) released a statement titled International Management Accounting Practice 1 (IMAP 1) in 1989, and reviewed the study in 1998 showing four stages of evolution of Management Accounting,...