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.

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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: 29 mar. 2024.