PREFERENCIAS TEMPORALES EN EL CONTEXTO CULTURAL ENTRE LAS REGIONES BRASILEÑAS

Autores/as

  • Antonio Gualberto Pereira Universidade Federal da Bahia http://orcid.org/0000-0003-2354-6797
  • Anderson José Freitas de Cerqueira Universidade Federal da Bahia (UFBA)

DOI:

https://doi.org/10.22561/cvr.v36i2.7756

Palabras clave:

Preferencias temporales, Impaciencia, Cultura, Tasa de descuento

Resumen

La literatura señala la cultura como un elemento que influye en el proceso de toma de decisiones de los individuos en un entorno de preferencia temporal. Estos estudios abordan contextos comparativos entre países. Sin embargo, Brasil es un país con características culturales peculiares en sus distintas regiones (Hofstede et al., 2010). Así, la investigación en Brasil surge ante las diferencias regionales considerando aspectos socioeconómicos. Bajo este prisma, esta investigación busca investigar si la cultura nacional a nivel regional está asociada con las preferencias temporales en el contexto brasileño, con base en las dimensiones culturales. El instrumento de investigación fue una encuesta compuesta por tres bloques: (i) preguntas extraídas de Frederick, Loewenstein y O'Donoghue (2002) para medir la influencia de la preferencia temporal en el comportamiento de toma de decisiones; (ii) un bloque dirigido a captar los valores culturales propuestos por Hofstede (2001); y (iii) un bloque responsable de capturar las demás variables de control. Las hipótesis fueron probadas mediante regresiones logísticas y lineales por bloques. Como hallazgo principal, puede evidenciarse de manera robusta que los individuos más individualistas y con mayor orientación a largo plazo son más pacientes, especialmente cuando se considera esta última dimensión cultural. Estos resultados no fueron observados de manera clara en el estudio de Wang et al. (2016), quienes encontraron principalmente la relación entre la paciencia y la dimensión cultural “aversión a la incertidumbre”. Además, el contexto cultural en las decisiones de preferencia temporal, en cierta medida, puede ir más allá de la cuestión geográfica.

Biografía del autor/a

Antonio Gualberto Pereira, Universidade Federal da Bahia

Professor da Faculdade de Ciências Contábeis da UFBA e do Programa de Pós-Graduação em Contabilidade da UFBA (PPGCONT). Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP).

Anderson José Freitas de Cerqueira, Universidade Federal da Bahia (UFBA)

Doutor em Administração pela Universidade Federal da Bahia, Universidade do Estado da Bahia (UNEB) – Departamento de Ciências Humanas e Tecnologias XIX, BA-512, s/n - Santo Antônio, Camaçari – BA, CEP 42800-000, Brasil, e-mail: andersoncerqueira@uneb.br.

Citas

Andrade, A. M., Cerqueira, A. J. F., & Oliveira, J. S. C. (2022). Dimensões culturais e comportamento de risco dos brasileiros. Revista de Administração FACES Journal.

Anderhub, V. (2000). An Experimental Analysis of Intertemporal Allocation Behavior. Experimental Economics, 3(2), 137–152. https://doi.org/10.1023/A:1026589319018

Angeletos, G.-M., Laibson, D., Repetto, A., Tobacman, J., & Weinberg, S. (2001). The Hyperbolic Consumption Model: Calibration, Simulation, and Empirical Evaluation. Journal of Economic Perspectives, 15(3), 47–68. https://doi.org/10.1257/jep.15.3.47

Banerjee, A., & Mullainathan, S. (2010). The Shape of Temptation: Implications for the Economic Lives of the Poor (No w15973; p. w15973). National Bureau of Economic Research. https://doi.org/10.3386/w15973

Banerjee, Abhijit V. e Esther Duflo (2012), A economia dos pobres: repensar de modo radical a luta contra a pobreza global, Lisboa, Temas e Debates.

Beaton, D. E., Bombardier, C., Guillemin, F., & Ferraz, M. B. (2000). Guidelines for the Process of Cross-Cultural Adaptation of Self-Report Measures: Spine, 25(24), 3186–3191. https://doi.org/10.1097/00007632-200012150-00014

Becker, G. S., & Mulligan, C. B. (1997). The Endogenous Determination of Time Preference. The Quarterly Journal of Economics, 112(3), 729–758. JSTOR.

Callefi, J. S., & Santos, F. C. A. (2021). Relations between cultural types, cultural dimensions and organizational values relations. Revista de Administração FACES Journal.

Carbone, E. (2005). Demographics and Behaviour. Experimental Economics, 8(3), 217–232. https://doi.org/10.1007/s10683-005-1464-9

Chabris, C.F., Laibson, D.I., Schuldt, J.P. (2010). “Intertemporal choice”. In: Durlauf, S.N., Blume, L.E. (Eds.), Behavioural and Experimental Economics. Palgrave Macmillan, London.

Clark, G. L. (2011). Myopia and the global financial crisis: Context-specific reasoning, market structure, and institutional governance. Dialogues in Human Geography, 1(1), 4–25. https://doi.org/10.1177/2043820610386318

Coller, M., & Williams, M. B. (1999). Eliciting individual discount rates. Experimental Economics, 2(2), 107–127. https://doi.org/10.1023/A:1009986005690

Eugster, B., Lalive, R., Steinhauer, A., & Zweimüller, J. (2011). THE DEMAND FOR SOCIAL INSURANCE: DOES CULTURE MATTER? The Economic Journal, 121(556), F413–F448. JSTOR.

Frederick, S., Loewenstein, G., & O’donoghue, T. (2002). Time Discounting and Time Preference: A Critical Review. Journal of Economic Literature, 40(2), 351–401. https://doi.org/10.1257/jel.40.2.351

Grable, J. E. (2000). Financial Risk Tolerance and Additional Factors That Affect Risk Taking in Everyday Money Matter. Journal of Business and Psychology, 14(4), 625–630. https://doi.org/10.1023/A:1022994314982

Green, L., Fry, A. F., & Myerson, J. (1994). Discounting of Delayed Rewards: A Life-Span Comparison. Psychological Science, 5(1), 33–36. https://doi.org/10.1111/j.1467-9280.1994.tb00610.x

Grable, J. E. and R.H. Lytton, 1999a. Assessing financial risk tolerance: Do demographic, socioeconomic, and attitudinal factors work? Family Relations and Human Development/Family. Economics and Resource Management Biennial, 8(1): 1-9.

Green, L., & Myerson, J. (1996). Exponential Versus Hyperbolic Discounting of Delayed Outcomes: Risk and Waiting Time. American Zoologist, 36(4), 496–505. https://doi.org/10.1093/icb/36.4.496

Hair, J. F., & Sant’Anna, A. S., Gouv??a, Maria Aparecida. (2009). Análise multivariada de dados. Bookman.

Hajikhameneh, A., & Kimbrough, E. O. (2019). Individualism, collectivism, and trade. Experimental Economics, 22(2), 294–324. https://doi.org/10.1007/s10683-017-9560-1

Hoff, K., Kshetramade, M., & Fehr, E. (2011). Caste and Punishment: The Legacy of Caste Culture in Norm Enforcement. The Economic Journal, 121(556), F449–F475. https://doi.org/10.1111/j.1468-0297.2011.02476.x

Hofstede, G. (2013). Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations (2. ed. [Nachdr.]). Sage.

Hofstede, G., Garibaldi de Hilal, A. V., Malvezzi, S., Tanure, B., & Vinken, H. (2010). Comparing Regional Cultures Within a Country: Lessons From Brazil. Journal of Cross-Cultural Psychology, 41(3), 336–352. https://doi.org/10.1177/0022022109359696

Hofstede, G. H., Hofstede, G. J., & Minkov, M. (2010). Cultures and organizations: Software of the mind: intercultural cooperation and its importance for survival (3rd ed). McGraw-Hill.

Kirby, K. N., & MarakoviĆ, N. N. (1996). Delay-discounting probabilistic rewards: Rates decrease as amounts increase. Psychonomic Bulletin & Review, 3(1), 100–104. https://doi.org/10.3758/BF03210748

Kyriacou, A. P. (2016). Individualism–collectivism, governance and economic development. European Journal of Political Economy, 42, 91–104. https://doi.org/10.1016/j.ejpoleco.2015.11.005

Laibson, D. (1997). Golden Eggs and Hyperbolic Discounting. The Quarterly Journal of Economics, 112(2), 443–477. JSTOR.

Li, S., & Fang, Y. (2004). Respondents in Asian Cultures (e.g., Chinese) are More Risk-Seeking and More Overconfident than Respondents in Other Cultures (e.g., in United States) but the Reciprocal Predictions are in Total Opposition: How and Why? Journal of Cognition and Culture, 4(2), 263–292. https://doi.org/10.1163/1568537041725123

Loewenstein, G. F. (1988). Frames of Mind in Intertemporal Choice. Management Science, 34(2), 200–214. https://doi.org/10.1287/mnsc.34.2.200

Mahajna, A., Benzion, U., Bogaire, R., & Shavit, T. (2008). Subjective discount rates among Israeli Arabs and Israeli Jews. The Journal of Socio-Economics, 37(6), 2513–2522. https://doi.org/10.1016/j.socec.2007.11.003

Meier, S., & Sprenger, C. (2010). Present-Biased Preferences and Credit Card Borrowing. American Economic Journal: Applied Economics, 2(1), 193–210. https://doi.org/10.1257/app.2.1.193

Meier, S., & Sprenger, C. D. (2013). Discounting financial literacy: Time preferences and participation in financial education programs. Journal of Economic Behavior & Organization, 95, 159–174. https://doi.org/10.1016/j.jebo.2012.02.024

Muramatsu, Roberta; Fonseca, Patrícia. (2008). Economia e Psicologia na Explicação da Escolha Intertemporal. Revista de Economia Mackenzie, 6(6).

Nguyen, Q. (2011). Does nurture matter: Theory and experimental investigation on the effect of working environment on risk and time preferences. Journal of Risk and Uncertainty, 43(3), 245–270. https://doi.org/10.1007/s11166-011-9130-4

Ortiz Escobar, D. (2017). Aversión al riesgo, preferencia temporal y variables socioeconómicas: Evidencia de un pueblo de Colombia. Revista de Economía Institucional, 19(37), 147. https://doi.org/10.18601/01245996.v19n37.08

Pereira, A. G. (2016). Para além da fábula A Cigarra e a Formiga: elementos explicativos das decisões inter-temporais em relação à aposentadoria. Tese de Doutorado em Controladoria e Contabilidade, Universidade de São Paulo, São Paulo, SP, Brasil.

Read, D. (2001). Is Time-Discounting Hyperbolic or Subadditive? Journal of Risk and Uncertainty, 23(1), 5–32. JSTOR.

Read, D., & Read, N. L. (2004). Time discounting over the lifespan. Organizational Behavior and Human Decision Processes, 94(1), 22–32. https://doi.org/10.1016/j.obhdp.2004.01.002

Santos, J. P., & Nunes, D. M. S. (2023). A influência das dimensões culturais na concentração bancária dos países. Journal of Globalization, Competitiveness and Governability, 17(1). https://doi.org/10.58416/gcg.2023.v17.n1.03

Shah, A. K., Mullainathan, S., & Shafir, E. (2012). Some Consequences of Having Too Little. Science, 338(6107), 682–685. https://doi.org/10.1126/science.1222426

Silverman, I. W. (2003). Gender Differences in Delay of Gratification: A Meta-Analysis. Sex Roles, 49(9/10), 451–463. https://doi.org/10.1023/A:1025872421115

Simon, H. A. (1979). Rational Decision Making in Business Organizations. The American Economic Review, 69(4), 493–513. JSTOR.

Takahashi, Taiki, et al. (2010). Cultural neuroeconomics of intertemporal choice. Journal of Behavioral Economics and Finance, n. 3, p. 133-135.

Thaler, R. (1981). Some empirical evidence on dynamic inconsistency. Economics Letters, 8(3), 201–207. https://doi.org/10.1016/0165-1765(81)90067-7

Wang, M., Rieger, M. O., & Hens, T. (2016). How time preferences differ: Evidence from 53 countries. Journal of Economic Psychology, 52, 115–135. https://doi.org/10.1016/j.joep.2015.12.001

Yesuf, M.; Bluffstone, R. (2008). Risk aversion in low-income countries: Experimental evidence from Ethiopia. International Food Policy Research Institute, 15(16).

Publicado

2025-11-24

Cómo citar

PEREIRA, A. G.; CERQUEIRA, A. J. F. de. PREFERENCIAS TEMPORALES EN EL CONTEXTO CULTURAL ENTRE LAS REGIONES BRASILEÑAS. Contabilidad Vista & Revista, [S. l.], v. 36, n. 2, p. 114–138, 2025. DOI: 10.22561/cvr.v36i2.7756. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/7756. Acesso em: 8 feb. 2026.

Artículos más leídos del mismo autor/a