LA INTERFERENCIA DE LA EMOCIÓN DEL RIESGO DE TOMA DE DECISIONES: UN ESTUDIO EXPERIMENTAL CON PROFESIONALES DE LA CONTROLADORIA

Autores/as

  • 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

Palabras clave:

Tomada de Decisão, Emoção, Risco

Resumen

Este estudio tuvo como objetivo investigar la interferência de las emociones en el comportamento de riesgo de los profesionales, graduados y posgraduados em la áreas de contraloria y en relacion al enfoque experimental. Para ello, se aplico a los participante em tareas de trabajo de riesgo, que consiste em 100 apuestas, donde em cada tomador de decisiones de apuestas tenian la opcion de decidir por uma mayor rentabilidade vinculada a un mayor riesgo, o uma menor rentabilidad vinculada a um menor riesgo. El estúdio incluyo a 80 sujetos antes de realizar la tarea habia inducido a la emocion y 11 sujetos abandonaron. A través del análisis estadístico inferencial, no fue posible observar la evidencia de la interferencia de las emociones, y no se puede explicar la variación em el comportamiento de riesgo entre los grupos, ni la diferencia en tiempo de ejecución de la tarea. Tempoco hubo relación entre el comportamiento de riesgo identificados y tomadores de género. A pesar de los resultados negativos de la encuesta están em línea lo que sucede en otros frentes en la misma edición, donde no hay consenso sobre la conveniencia o no de la influencia del estado de ánimo en las decisiones. Por lo tanto, se espera que los resultados de esta investigación estimulará nuevos estudios empíricos sobre la interferencia de las emociones en la decisión de las acciones financieras, así como la interferencia de los diversos aspectos de las emociones puede tener en la decisión.

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Biografía del autor/a

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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Publicado

2014-06-30

Cómo citar

Alvarenga, T. K., Cardoso, R. L., Ferreira, J. S., & Aguiar, A. B. de. (2014). LA INTERFERENCIA DE LA EMOCIÓN DEL RIESGO DE TOMA DE DECISIONES: UN ESTUDIO EXPERIMENTAL CON PROFESIONALES DE LA CONTROLADORIA. Revista Universo Contábil, 10(2), 24–42. https://doi.org/10.4270/ruc.2014224-42

Número

Sección

Sección Nacional