THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS

Authors

  • Tamar Klein Alvarenga Universidade Presbiteriana Mackenzie
  • Ricardo Lopes Cardoso Universidade Presbiteriana Mackenzie
  • Jandira Sandra Ferreira Universidade Presbiteriana Mackenzie
  • Andson Braga de Aguiar Universidade de São Paulo-USP

DOI:

https://doi.org/10.4270/ruc.2014224-42

Keywords:

Tomada de Decisão, Emoção, Risco

Abstract

This study aimed to investigate the interference of emotion in risk behavior of professionals, graduates and postgraduates in the areas of controllership and related by experimental approach. For this purpose, was applied to the task Risk Task participants, consisting of 100 bets, where in each betting decision maker had the choice to decide for a higher return linked to an increased risk, or a lower return linked to lower risk. The study included 80 subjects, and before running the task had the emotion induced and 11 subjects dropped out. Through inferential statistical analysis was not possible to observe evidence of interference of emotion, and you can not explain the variation in risk behavior between groups, nor difference in execution time of the task. There was also no relationship between the identified risk behavior and gender-makers. Despite the negative results of the survey are in line what happens on other front in the same issue where there is no consensus about the influence of mood or not the decisions It is hoped that the results of this research will stimulate new empirical studies on the interference in the decision of the emotions in these populations  to the areas of controlling, and also the interference of various aspects of emotions can have on the decision. 

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Author Biographies

Tamar Klein Alvarenga, Universidade Presbiteriana Mackenzie

Tomada de Decisão - Contabilidade Comportamental

Ricardo Lopes Cardoso, Universidade Presbiteriana Mackenzie

Tomada de Decisão - Contabilidade Comportamental

Jandira Sandra Ferreira, Universidade Presbiteriana Mackenzie

Tomada de Decisão - Contabilidade Comportamental

Andson Braga de Aguiar, Universidade de São Paulo-USP

Tomada de Decisão - Contabilidade Comportamental

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Published

2014-06-30

How to Cite

Alvarenga, T. K., Cardoso, R. L., Ferreira, J. S., & Aguiar, A. B. de. (2014). THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS. Revista Universo Contábil, 10(2), 24–42. https://doi.org/10.4270/ruc.2014224-42

Issue

Vol. 10 No. 2 (2014)

Section

National Section

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