Finanças comportamentais: uma investigação acerca da tomada de decisão dos formandos em administração e ciências contábeis com base nas idéias de higgins - doi: 10.4025/enfoque.v27i3.7340
Year: 2008
Type: article
Study design: Observational Study
Abstract: Behavioral Finance is a new field of study that rejects the rationality of economic agents adopted by ModernFinance. The study aims to determine among trainees in business administration and accounting, the issueof the "promotion focus" and "prevention focus" discovered by Higgins in his article "Making a Good Decision:Value from fit". The research is exploratory-descriptive, is a practical study based on a survey, has a qualitative-quantitative approach, inductive logic and formulation and testing of hypotheses. Thus, based on theresearch, it was diagnosed that future accountants feel more conservative than future administrators whenmaking decisions in a simulation of "prevention focus". Moreover, the second hypothesis was rejected becausefuture administrators do not feel more excited than future accountants when making decisions in frontof a "promotion focus" simulation .
Source: Enfoque Reflexão Contábil
Institution: Universidade Federal de Santa Catarina
Language: Portuguese
Subfield: General Decision Sciences
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2010608600