The Decision Process in Accounting Environment: An Application of the Probabilistic Mental Model Theory

Abstract

This research had as main propose test the occurrence of framing effects anticipated by the Probabilistic Mental Models Theory developed by Gigerenzer, Hoffrage e Kleinbölting (1991) in individual decisions ambience based in accounting information, and, in an underlying way, test the effect of professional experience and gender variables in this process. To do so an experimental research was realized with 180 men and woman, with and without professional experience, to observe the framing effect occurrence in accounting information based decision process. The results, for the sample in question, showed the framing effect occurrence, anticipated by the Probabilistic Mental Models Theory independently of respondents’ gender and professional experience, with the exception of the women without professional experience. In this case the phenomenon could not be statically evidenced. Those results point out to the necessity of researches about information framings to avoid this phenomenon occurrence, once it not only result in financial losses but can also allow the influence of information providers in the decisions process with purposes of self convenience.