EL PROCESO DECISORIO EN LA ESTIMACIÓN DE METAS PRESUPUESTARIAS: UN ESTUDIO COMPARATIVO ENTRE BRASIL Y PERÚ

Autores

  • Ana Maria Roux Valentini Coelho Cesar Universidade Presbiteriana Mackenzie
  • Gilberto Perez Universidade Presbiteriana Mackenzie
  • José Henrique Louffat Olivares ESAN – Graduate School of Business

DOI:

https://doi.org/10.22561/cvr.v31i2.5279

Palavras-chave:

Modelos de decisão, Neuroaccounting, Metas Orçamentárias

Resumo

Este estudio tuvo como objetivo comprobar si hay diferencias en el comportamiento decisorio de funcionarios que actúan en empresas situadas en Brasil o en Perú, cuando estos funcionarios realizan estimaciones de metas presupuestales. Como base teórica para el análisis del proceso de toma de decisión se presentó un modelo que considera temas de economía, psicología y neurociencia cognitiva. El estudio de naturaleza cuantitativa descriptiva, se caracteriza como un Survey. Para la recolección de datos en esa etapa se desarrolló un cuestionario electrónico con 30 preguntas cerradas, usando una escala ordinal de 10 puntos, con el cual se obtuvieron los siguientes totales: en Brasil (303 encuestados) y en Perú (73 encuestados). Los datos fueron analizados empleándose ecuaciones estructurales (método PLS-SEM). Los resultados muestran que hay semejanzas y diferencias en el comportamiento de los gestores en Brasil y Perú. Tanto en Brasil como en Perú los mecanismos para selección de la información afectan la decisión racional como la  que se basa en expertos; en Brasil los aspectos socio afectivos afectan la  decisión racional, pero no la decisión por expertos, mientras que en Perú ella afecta a los dos tipos de decisión; el peso de las relaciones entre búsqueda de la información y factores socio afectivos sobre la decisión racional o sobre el expertos varían dentro de los diferentes países, pero el modelo estructural propuesto para análisis del proceso de decisión se mantiene.

 

Biografia do Autor

Ana Maria Roux Valentini Coelho Cesar, Universidade Presbiteriana Mackenzie

Doctorado en Administración de la Universidad de São Paulo.

Profesora de Estudios de Posgrado en Contraloría y Finanzas Corporativas, Universidade Presbiteriana Mackenzie.

Gilberto Perez, Universidade Presbiteriana Mackenzie

Professor do PPGA Mackenzie.

José Henrique Louffat Olivares, ESAN – Graduate School of Business

Doctorado en Administración de la Universidad de São Paulo.

Jefe del Área Académica de Administracao, ESAN Graduate School of Business.

Referências

Alin, M. I.; Cosmin, G. B. & Ioana, M. L. (2019). Cash-Flow Budgeting And Avoiding Risks Within Companies. Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2 (3), 335-344.

Arnott, D. & Gao, S. (2019). Behavioral economics for decision support systems. Decision Support Systems, 122, [113063], 2019. DOI: 10.1016/j.dss.2019.05.003.

Barraclough, D. J.; Conroy, M. L. & Lee, D. (2004). Prefrontal cortex and decision making in a mixed-strategy game. Nature Neuroscience, 7 (4), 404-410. DOI: 10-1038/nnI209

Bazerman, M. H. (2004). Processo decisório. 5.ed. Rio de Janeiro: Elsevier.

Berger, T. & Gleissner, W. (2018). Integrated management systems: linking risk management and management control systems. International Journal of Risk Assessment & Management, 21(3), 215-231. DOI: 10.1504/IJRAM.2018.10014974.

Brighetti, G.; Lucarelli, C. & Marinelli, N. (2014). Do emotions affect insurance demand? Review of Behavioral Finance, 6 (2), 154-136. DOI: 10.1108/RBF-04-2014-0027

Brous, P.; Janssen, M. & Herder, P. (2019). Internet of the Things adoption for reconfiguring decision-making processes in asset management. Business Process Management Journal, 25(3), 495-511. DOI: 10.1108/bpmj-11-2017-0328

Brown, S. B. & Ridderinkhof, K. R. (2009). Aging and the neuroeconomics of decision-making: A review. Cognitive, Affective, & Behavioral Neuroscience, 9(4), 365-379. DOI: 10.3758/CABN.9.4.365

Camerer, C.; Loewenstein, G. & Prelec, D. (2005). Neuroeconomics: how neuroscience can inform economics. Journal of Economic Literature, 8 (March 2005), 9–64. DOI: 10.1257/0022051053737843

CAMEX - Secretaria-Executiva da Câmara de Comércio Exterior, Ministério da Economia. (2020). Disponble en http://www.camex.gov.br/negociacoes-comerciais-internacionais/acordos-de-comercio, recuperado en 04/04/2020, 2020.

Carr, C. (2007). Russian Strategic Investment Decision Practices Compared to Those of Great Britain, Germany, the United States, and Japan. International Studies of Management & Organization. Winter2006/2007, 36(4), 82-110. DOI: 10.2753/IMO0020-8825360404.

Cesar, A. M. R. V. C.; Boggio, P.S. & Campanhã C. (2015). Neuroeconomia: Avila, F.; Bianchi, A. M. (Orgs). (2015). Guia de Economia Comportamental e Experimental. São Paulo. Economia Comportamental.org. Disponble en www.economiacomportamental.org. Licença: Creative Commons Attribution CC-BY-NC - ND 4.0, recuperado en 29.02.2018.

Chew, S.; YI, J.; Zhang, J. & Zhong, S. (2016). Education and anomalies in decision-making: Experimental evidence from Chinese adult twins. Journal of Risk & Uncertainty, 53(2/3), 163-200, 2016. DOI: 10.1007/s11166-016-9246-7.

Chong, V. K. & Johnson, D. M. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research, 37(1), 3-19. DOI: 10.1080/00014788.2007.9730055.

Clayton, B. M.; & Van Staden, C. (2015). The impact of social influence pressure on the ethical decision making of professional accountants: Australian and New Zealand Evidence. Australian Accounting Review, 25(4), 372-388. DOI: 10.1111/auar.12077

Coelho Soares, T.; Schneider, J.; Montenegro Lima, C. & Vieira Soares, S. (2019). Orçamento e Estratégia: Beyond Budgeting Como Ferramenta de Planejamento e Controle Orçamentário em um Curso de Graduação. Revista Ibero-Americana de Estratégia (RIAE), 18(1), 126-138. DOI: 10.5585/ijsm.v18i1.2646

Corina, C. R. (2012). Critical Analysis of the Budget Process. Ovidius University Annals, Series Economic Sciences, 12(1), 1317-1321.

Cox JR, L. A. (2012). Evaluating and improving risk formulas for allocating limited budgets to expensive risk-reduction opportunities. Risk Analysis, 32(7), 1244-1252, 2012. DOI: 10.1111/j.1539.6924.2011.01735.x

Crone, E. A.; Somsen, R.J.; Van Beek, B. & Van Der Molen, M.W. (2004). Heart rate and skin conductance analysis of antecedents and consequences of decision-making. Psychophysiology, 4(41), 531-540. DOI: 10.1111/j.1469-8986.2004.00197.x

Dabic, M.; Tipuric, D. & Podrug, N. (2015). Cultural differences affecting decision-making style: a comparative study between four countries. Journal of Business Economics & Management, 16(2), 275-289. DOI: 10.3846/16111699.2013.859172.

De Baerdemaeker, J. & Bruggeman, W. (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organizational commitment. Management Accounting Research. 29, 1-12. DOI: 10.1016/j.mar.2015.06.002

Delaney, D.; Guidling, C. & Mcmanus, L. (2014). The use of intuition in the sponsorship decision-making process. Contemporary Management Research, 10(1), 33-58. DOI:10.7903/cmr.10174

Diederich, A.; T. & Rueblood, J. S. (2018. A dynamic dual process model of risky decision-making. Psychological review, 125(2), 270. DOI: 10.037/rev0000087

Drumwright, M.; Prentice, R. & Biasucci, C. (2015). Behavioral Ethics and Teaching Ethical Decision Making. Decision Sciences Journal of Innovative Education. 13(3), 431-458, 2015. DOI: 10.1111/dsji.12071.

Duska, R. F. (2017). Unethical Behavioral Finance: Why Good People Do Bad Things. Journal of Financial Service Professionals, 71(1), 25-28.

Feng, T.; Keller, L. R. & Zheng, X. (2011). Decision making in the newsvendor problem: A cross-national laboratory study. Omega, 39(1), 41-50. DOI: 10.1016/j.omega.2010.02.003.

Figueredo D'souza, M. & Lima, G. A. S. F. (2015). The Dark Side of Power: The Dark Triad In Opportunistic Decision-Making. Advances in Scientific & Applied Accounting, 8(2), 135-156. DOI: 10.14392/asaa.2015080201

Franken, I. H.; Van Strien, J.W.; Nijs, J. & Muris, P. (2008). Impulsivity is associated with behavioral decision-making deficits. Psychiatry Research, 158(2), 155-163. DOI: 10.1016/j.psychres.2007.06.002

Frezatti, F. (2004). Orçamento empresarial – planejamento e controle gerencial. São Paulo: Atlas.

Gagnon, J.; Daelmon, S.; & Mcduffy, P. (2013). Correlations of impulsivity with dysfunctional beliefs associated with borderline personality. North American Journal of Psychology. 15(1), 165-178.

Hansen, S. C.; Otley, D. T.; & Van Der Stede, W. A. (2003). Practice developments in budgeting: an overview and research perspective. Journal of Management Accounting Research, 15, 95–116. DOI: 10.2308/jmar.2003.15.1.95

Hair, JR, J. F.; Hult, G.T.M.; Ringle, C. M. & Sarstedt, M. (2013). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks.

Harrison, A.; Summers, J.; & Mennecke, B. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153 (1), 53-77. DOI: 10.1007/s10551-016-3368-3

Hofstede, G. (1984). The cultural relativity of the quality of life concept. The Academy of Management, 9(3), 389-398. DOI: 10.5465/amr.1984.4279653

Horngren, C. T.; Sundem, G. L.; & Stratton, W.O. (2004). Contabilidade Gerencial. 12. ed. São Paulo: Pearson Education do Brasil.

Kahneman, D.; & Tversky, A. (1979). Prospect theory: an analysis of decision under risk. Econometrica, 47(2), 263-291.

Kaufmann, L.; Meschnig, G.; & Reimann, F. (2014). Rational and intuitive decision-making in sourcing teams: Effects on decision outcomes. Journal of Purchasing & Supply Management, 20(2), 104-112. DOI: 10.1016/j.pursup.2014.03.003.

Keller, G.; Novák, V.; & Willems, T. (2019). A Note on Optimal Experimentation under Risk Aversion. Journal of Economic Theory, 179, 476-487. DOI: 10.1016/j.jet.2018.11.006.

Lehrer, J. (2009). How we decide. New York: Houghton Mifflin harcourt publishing company.

Libby, T.; & Lidsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56-75. DOI: 10.1016/j.mar.2009.10.003

Lo, B.; Harvey, T.; & Steinberg, H. (2017). Ethical Marketing & Cultural Differences in Italy, Japan, Norway, & the USA. Allied Academies International Conference: Proceedings of the Academy of Marketing Studies (AMS), 22(1), 26-30.

Mahler, J. G. (1987). Structured decision making in public organizations. Public Administration Review, 4(4), 336-342.

Merchant, K. A.; & Van Der Stede, W. A. (2007). Management Control Systems: Performance Measurement, Evaluation e Incentives. Pearson.

Michaeli, M.; Lazo, A.; Thao Phung Nghe; Moussavi, M.; & Steinberg, H. (2017). Global Cultural and Accounting Difference between Japan and the USA. Allied Academies International Conference: Proceedings of the Academy of Accounting & Financial Studies (AAFS), 22(1), 22-26.

Pennings, J. M. E.; Garcia, P.; & Hendrix, E. (2005). Towards a theory of revealed economic behavior: the economic-neuroscience interface. Journal of Bioeconomics, 7, 113-137. DOI 10.1007/s10818-005-6417-z.

Pinsonneault, A.; & Kraemer, K. L. (1993). Survey research methodology in management information systems: An assessment. Journal of Management Information Systems, 10 (2), 75-105. DOI: 10.1080/07421222.1993.11518001

Plous, S. (1993). The Psychology of Judgment e Decision Making. New York: McGraw-Hill.

Raab, G.; Elger, C. E.; Neuner, M.; & Weber, B. (2011). A Neurological Study of Compulsive Buying Behavior. Journal of Consumer Policy, 34, 401–413.

Rampl, L. Opitz, C.; Welpe, I.; & Kenning, P. (2016). The role of emotions in decision-making on employer brands: Insights from functional magnetic resonance imaginf (fMRI). Marketing Letters, 27(2), 361-374. DOI: 10.1007/s11002-014-9335-9.

Razi, N.; & Garrick, J. (2019). The "betrayal effect" on post-acquisition integration: A performative appraisal of management control systems in a merger context. Qualitative Research in Accounting & Management, 16(2), 279-303.

DOI: 10.1108/QRAM-01-2018-0004.

Ruiz, A. M.; Farran, K.; Socha-Dietrich, K.; Beazley, I.; James, C.; & Penn, C. (2019). Health Financing and Budgeting Practices: Key findings from the Asia, Oceania, and Central, Eastern and Southeastern European regions. OECD Journal on Budgeting, 19(3), 95-121.

Simon, H. A. (1955). A behavioral model of rational choice. The Quarterly Journal of Economics, 69(1), 99-118. DOI: 10.2307/1884852

Singh, J. J.; Vitell, S. J.; Al-Khatib, J.; & Clark, I. (2007). The Role of Moral Intensity and Personal Moral Philosophies in the Ethical Decision Making of Marketers: A Cross-Cultural Comparison of China and the United States. Journal of International Marketing, 15(2), 86-112. DOI: 10.1509/jimk.15.2.86.

Stamos, A.; Bruyneel, S.; De Rock, B.; Cherchye, L.; & Dewitte, S. (2018). A dual process modelo f decision-making: The summetric effect of intuitive and cognitive judgments on optimal budget allocation. Journal of Neuroscience, Psychology, & Economics, 11(1), 1-27. DOI: 10.1037/npe0000075.

Stearns, J. (2016). The Moderating Effects of Personality on the Relationship between Budget Participation and Motivation to Reach the Budget Goal. International Journal of Business, Accounting, & Finance, 10(1), 144-164.

Strombach, T.; Weber, B.; Kenning, P.; Qingguo, M. A.; Qiang Shen; Jia Jin; & Kalenscher, T. (2012). Cultural differences in social discounting. NeuroPsychoEconomics Conference Proceedings, 61-61. DOI: 10.1002/bdm.1802.

Szutowski, D. (2019). Management Control Systems and Innovation Process Efficiency. A Conceptual Model. Folia Oeconomica Stetinensia, 19(2), 160-175. DOI: 10.2478/foli-2019-0020.

Trzaskowski, J. (2011). Behavioral Economics, Neuroscience, and the Unfair Commercial Practices Directive. Journal of Consumer Policy, 24, 377–392. DOI: 10.1007/s10603-011-9169-2.

Visentini, M. S.; & Lobler, L.M. (2013). Atenuantes do efeito do compartilhamento da informação na decisão grupal: foco na familiaridade e na discordância entre os decisores. Revista de Administração, 48(3), 409-425. DOI: 10.5700/rausp1096

Wang, M.; Gibb, J.; & Sinha, P. (2018). Entreprenerial decision-making styles: Developing a dynamic intuitive-analytic capability. Academy of Management Annual Meeting Proceedings. DOI: 10.5465/AMBPP.2018.13841abstract

Wilhelm, W. J.; & Chaichompoo, P. (2015). We Are Not Like Them. They Are Not Like Us. Cultural Dimensions and Moral Reasoning in Thailand and the United States. Journal of Research in Business Education, 57(2), 57-81.

Wong-On-Wing, B.; Lan Guo; & Lui, G. (2010). Intrinsic and Extrinsic Motivation and Participation in Budgeting: Antecedents and Consequences. Behavioral Research in Accounting, 22(2), 133-153, 2010. DOI: 10.2308/bria.2010.22.2.133.

Zhang, X.; Ge, B-F; Jiang, J.; & Yang, K-W. (2016). A new consensus model for group decision making using fuzzy linguistic preference relations with heterogeneous experts. Journal of Intelligent & Fuzzy Systems, 30, 171-182.

Downloads

Publicado

2020-07-12

Como Citar

CESAR, A. M. R. V. C.; PEREZ, G.; JOSÉ HENRIQUE LOUFFAT OLIVARES. EL PROCESO DECISORIO EN LA ESTIMACIÓN DE METAS PRESUPUESTARIAS: UN ESTUDIO COMPARATIVO ENTRE BRASIL Y PERÚ. Contabilidade Vista & Revista, [S. l.], v. 31, n. 2, 2020. DOI: 10.22561/cvr.v31i2.5279. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/5279. Acesso em: 5 ago. 2020.