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...

One alternative presented in the literature to increase adhesion to pension plans is to modify the default of choices from opt in (to adhere to the plan) to opt out (leave the plan), a nudge typical of the libertarian paternalism (Kahneman, 2002). An experimental design was adopted, adapted from...

Portuguese Abstract: As instituições de ensino superior têm se questionado acerca de como inserir a ética na formação dos futuros profissionais. Com vistas a subsidiar esse debate, a presente pesquisa tem como objetivos: a) identificar o impacto da linguagem moral sobre a extensão e...

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...

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...

The aim of this study was investigate the heuristics presence in budgetary practices. The initial hypothesis highlighted was the heuristics use in budgetary processes, where the change in the level of bias was analyzed according to the level of individual's involvement. The second hypothesis...

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...