Ensaio teórico sobre os vieses cognitivos nos julgamentos dos preparadores das demonstrações contábeis

Autores

DOI:

https://doi.org/10.16930/2237-766220202961

Palavras-chave:

Contabilidade Comportamental, Teoria Contábil, IFRS, Efeitos Cognitivos.

Resumo

Para o desenvolvimento da teoria contábil, é importante identificar e discutir aspectos comportamentais que podem influenciar o processo de julgamento e de tomada de decisão dos preparadores das demonstrações contábeis. O estudo caracteriza-se como ensaio teórico, pois aborda os efeitos cognitivos que podem afetar esse processo. A principal contribuição deste método consiste em considerar de forma conjunta peças teóricas separadas e contemplar uma perspectiva integrativa. Diversas práticas contábeis podem gerar vieses cognitivos, porém nesse ensaio serão tratados somente vieses advindos de práticas que permitem julgamentos, desconsiderando aquelas não provenientes do comportamento desses profissionais. São efeitos cognitivos que podem afetar o comportamento dos preparadores: impulsividade, ausência de ceticismo, otimismo natural e pessimismo, familiaridade, ajuste heurístico, excesso de confiança, aversão à perda, aversão à mudança e complexidade da tarefa. Estes aspectos podem ocasionar a falta de comparabilidade nos julgamentos realizados pelos indivíduos, mediante julgamentos que diferem de acordo com traços de personalidade dos decisores. A reflexão acerca da discussão desses aspectos comportamentais aplicados à contabilidade contribui para o desenvolvimento da contabilidade como ciência, por meio da integração da psicologia à ciência contábil. Para esses aspectos, elaboram-se questões que podem ser adotadas em estudos futuros, por meio da realização de semiexperimentos com profissionais contábeis.

Biografia do Autor

Paulo Vitor Souza de Souza, Universidade de Brasília Universidade Federal do Pará

Universidade Federal do Pará e Universidade de Brasília. Endereço: Rua Augusto Correa, 1 | Guamá | 66075-110 | Belém/PA | Brasil.

Jorge Katsumi Niyama, Universidade de Brasília

Universidade de Brasília. Endereço: Campus Darcy Ribeiro - Prédio da FACE, S/N | Asa Norte | 70910-900 | Brasília/DF | Brasil.

César Augusto Tibúrcio Silva, Universidade de Brasília

Universidade de Brasília. Endereço: Campus Darcy Ribeiro - Prédio da FACE, Sala A1-112, S/N | Asa Norte | 70910-900 | Brasília/DF | Brasil.

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Publicado

2020-06-15

Como Citar

Souza, P. V. S. de, Niyama, J. K., & Tibúrcio Silva, C. A. (2020). Ensaio teórico sobre os vieses cognitivos nos julgamentos dos preparadores das demonstrações contábeis. Revista Catarinense Da Ciência Contábil, 19. https://doi.org/10.16930/2237-766220202961

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