Influências das crenças comportamentais, justiça percebida, atitudes às experiências passadas e complexidade do fato na intenção de reclamação

Autores

DOI:

https://doi.org/10.16930/2237-766220243502

Palavras-chave:

Reclamação, Denúncia, Complexidade do Fato, Justiça

Resumo

Este estudo buscou analisar a influência das crenças comportamentais, da justiça percebida, da atitude às experiências passadas e da complexidade do fato na intenção de reporte pela abordagem de reclamação. Realizou-se um survey com 218 estudantes de Ciências Contábeis, cujas relações e capacidade explicativa foram analisadas pelas técnicas de equações estruturais com mínimos quadrados parciais (PLS-SEM), análise multigrupos (MGA) e complementadas com análise qualitativa comparativa por lógica Fuzzy (fsQCA) para a identificação de soluções para cenários de elevada complexidade. As crenças de controle comportamental percebido, norma subjetiva e atitude influenciam a intenção de reclamação. A justiça percebida influenciou diretamente a atitude e indiretamente a intenção de reclamação, mediada pelas crenças de atitude. Em relação às atitudes às experiências passadas, a atitude ao sucesso influenciou positivamente a atitude e a justiça percebida, enquanto a atitude à falha apresentou relações significativas e negativas. Em cenários de alta complexidade, as relações entre as crenças comportamentais e a intenção de reclamação mantiveram relações positivas e significativas, mas na baixa complexidade, a atitude e a justiça percebida não demonstraram relações significativas na intenção de reclamação. O estudo contribui com as teorias comportamentais, evidenciando resultados empíricos da avaliação da justiça percebida e a atitude frente às experiências passadas, além de demonstrar o impacto da complexidade do fato nas relações entre intenção de reclamação e seus determinantes.

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Publicado

2024-11-08

Como Citar

Sallaberry, J. D., Helfenstein, C., Santos, E. A. dos, & Azevedo, S. U. de. (2024). Influências das crenças comportamentais, justiça percebida, atitudes às experiências passadas e complexidade do fato na intenção de reclamação. Revista Catarinense Da Ciência Contábil, 23, e3502. https://doi.org/10.16930/2237-766220243502

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