Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners

Mostrar outras versões (1)

Objective: The objective of this research is to verify if the use of diagnostic or interactive budgets, moderated by heuristic behaviors, influences the controllers' professional competencies. Methodology: This is a descriptive research study carried out by means of a survey with 109 i...

ver descrição completa

Na minha lista:
Detalhes bibliográficos
Principais autores: Wohlemberg, Tiago Ramos, Villalba, Veronica Ahimaras, Dal Vesco, Delci Grapegia, Toigo, Leandro Augusto
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/33074
Tags: Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
id oai:periodicos.ufrn.br:article-33074
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Wohlemberg, Tiago Ramos
Villalba, Veronica Ahimaras
Dal Vesco, Delci Grapegia
Toigo, Leandro Augusto
spellingShingle Wohlemberg, Tiago Ramos
Villalba, Veronica Ahimaras
Dal Vesco, Delci Grapegia
Toigo, Leandro Augusto
Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
author_facet Wohlemberg, Tiago Ramos
Villalba, Veronica Ahimaras
Dal Vesco, Delci Grapegia
Toigo, Leandro Augusto
author_sort Wohlemberg, Tiago Ramos
title Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
title_short Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
title_full Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
title_fullStr Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
title_full_unstemmed Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
title_sort influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
description Objective: The objective of this research is to verify if the use of diagnostic or interactive budgets, moderated by heuristic behaviors, influences the controllers' professional competencies. Methodology: This is a descriptive research study carried out by means of a survey with 109 individuals who work as controllers. In order to meet the research objective, in addition to diagnosing the data by counting the answers, a logistic regression model was used, chosen by means of the Wald Backward Stepwise method. Results: The results found in the research indicate that there is predominance of competencies linked to the bean counter profile in the controllers' work functions. Regarding use of the budget, it was found that using the interactive budget to communicate goals to their work teams is characteristic of controllers whose professional competencies belong to the business partner profile and present behaviors influenced by heuristics and who, regardless of such influence, use the interactive budget for discussion of actions; whereas use of the diagnostic budget for managerial planning is characteristic of bean counters. It was also found that heuristic components are present in the controllers' behaviors, especially those of Anchoring and Availability, although it was not possible to directly link them to these individuals' professional competencies. Contributions of the study: The theoretical contributions of the study clarify the relationship between the specific uses of diagnostic or interactive budgets influenced by heuristic behaviors and the controllers' professional competencies. The research expands the debate on the controller's role that prevails in Brazil.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2023
url https://periodicos.ufrn.br/ambiente/article/view/33074
work_keys_str_mv AT wohlembergtiagoramos influenceofusingthebudgetandheuristicbiasesontheprofessionalcompetenciesofbeancountersandbusinesspartners
AT villalbaveronicaahimaras influenceofusingthebudgetandheuristicbiasesontheprofessionalcompetenciesofbeancountersandbusinesspartners
AT dalvescodelcigrapegia influenceofusingthebudgetandheuristicbiasesontheprofessionalcompetenciesofbeancountersandbusinesspartners
AT toigoleandroaugusto influenceofusingthebudgetandheuristicbiasesontheprofessionalcompetenciesofbeancountersandbusinesspartners
AT wohlembergtiagoramos lainfluenciadelusodelpresupuestoydelossesgosheuristicossobrelascompetenciasprofesionalesdelosbeancountersybusinesspartners
AT villalbaveronicaahimaras lainfluenciadelusodelpresupuestoydelossesgosheuristicossobrelascompetenciasprofesionalesdelosbeancountersybusinesspartners
AT dalvescodelcigrapegia lainfluenciadelusodelpresupuestoydelossesgosheuristicossobrelascompetenciasprofesionalesdelosbeancountersybusinesspartners
AT toigoleandroaugusto lainfluenciadelusodelpresupuestoydelossesgosheuristicossobrelascompetenciasprofesionalesdelosbeancountersybusinesspartners
AT wohlembergtiagoramos ainfluenciadousodoorcamentoedosviesesheuristicossobreascompetenciasprofissionaisdosbeancountersebusinesspartners
AT villalbaveronicaahimaras ainfluenciadousodoorcamentoedosviesesheuristicossobreascompetenciasprofissionaisdosbeancountersebusinesspartners
AT dalvescodelcigrapegia ainfluenciadousodoorcamentoedosviesesheuristicossobreascompetenciasprofissionaisdosbeancountersebusinesspartners
AT toigoleandroaugusto ainfluenciadousodoorcamentoedosviesesheuristicossobreascompetenciasprofissionaisdosbeancountersebusinesspartners
_version_ 1790059774121869312
spelling oai:periodicos.ufrn.br:article-330742024-01-05T10:59:17Z Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners La influencia del uso del presupuesto y de los sesgos heurísticos sobre las competencias profesionales de los bean counters y business partners A influência do uso do orçamento e dos vieses heurísticos sobre as competências profissionais dos bean counters e business partners Wohlemberg, Tiago Ramos Villalba, Veronica Ahimaras Dal Vesco, Delci Grapegia Toigo, Leandro Augusto Controllers; Bean Counters; Business Partners; Budget Use; Behavioral Accounting. Inglês (Estados Unidos). Controllers; Bean Counters; Socios de Negocios; Uso del Presupuesto; Contabilidad del Comportamiento. Controllers; Bean Counters; Business Partners; Uso do Orçamento; Contabilidade Comportamental. Objective: The objective of this research is to verify if the use of diagnostic or interactive budgets, moderated by heuristic behaviors, influences the controllers' professional competencies. Methodology: This is a descriptive research study carried out by means of a survey with 109 individuals who work as controllers. In order to meet the research objective, in addition to diagnosing the data by counting the answers, a logistic regression model was used, chosen by means of the Wald Backward Stepwise method. Results: The results found in the research indicate that there is predominance of competencies linked to the bean counter profile in the controllers' work functions. Regarding use of the budget, it was found that using the interactive budget to communicate goals to their work teams is characteristic of controllers whose professional competencies belong to the business partner profile and present behaviors influenced by heuristics and who, regardless of such influence, use the interactive budget for discussion of actions; whereas use of the diagnostic budget for managerial planning is characteristic of bean counters. It was also found that heuristic components are present in the controllers' behaviors, especially those of Anchoring and Availability, although it was not possible to directly link them to these individuals' professional competencies. Contributions of the study: The theoretical contributions of the study clarify the relationship between the specific uses of diagnostic or interactive budgets influenced by heuristic behaviors and the controllers' professional competencies. The research expands the debate on the controller's role that prevails in Brazil. Objetivo: El objetivo de esta investigación es verificar si el uso del presupuesto diagnóstico o interactivo, moderado por conductas heurísticas, influye en las competencias profesionales de los controllers. Metodología: Se trata de una investigación cuantitativa, realizada mediante una encuesta a 109 personas que desempeñan el rol de controller. Para cumplir con el objetivo de la investigación, además de diagnosticar los datos mediante el conteo de las respuestas, se utilizó un modelo de regresión logística, elegido por el método Backward Stepwise de Wald. Resultados: Los resultados encontrados en la investigación indican que existe cierto predominio de las competencias vinculadas al perfil de bean counter en las funciones laborales de los controllers. En cuanto al uso del presupuesto, se descubrió emplear el presupuesto interactivo para comunicar metas a sus equipos de trabajo es una característica de los controllers cuyas competencias profesionales pertenecen al perfil de business partner y presentan conductas influenciadas por heurísticas, e, independientemente de sufrir dicha influencia, utilizan el presupuesto interactivo para la discusión de acciones; mientras que el uso del presupuesto de diagnóstico para la planificación de la gestión es característico de los bean counters. También se constató la presencia de heurísticas en el comportamiento de los controllers, en especial las de Anclaje y Disponibilidad, aunque pueden no estar directamente vinculadas a las competencias profesionales de estos individuos. Aportes del estudio: Los aportes teóricos del estudio esclarecen la relación entre los usos específicos de los presupuestos diagnósticos o interactivos influenciados por el comportamiento heurístico y las competencias de los profesionales de la gestión de control. La investigación amplia el debate del rol de controller que predomina en Brasil. Objetivo: O objetivo desta pesquisa é averiguar se o uso do orçamento diagnóstico ou interativo, moderado por comportamentos heurísticos, influencia às competências profissionais dos controllers. Metodologia: Trata-se de uma pesquisa de cunho quantitativo, realizada por meio de levantamento com 109 indivíduos que exercem a função de controller. Para atender ao objetivo de pesquisa, além do diagnóstico dos dados por meio de contagem das respostas, foi utilizado um modelo de regressão logística, escolhido pelo método Retroceder de Wald. Resultados: Os resultados encontrados na pesquisa, indicam que há predominância das competências atreladas ao perfil bean counter nas funções laborais dos controllers. Quanto ao uso do orçamento verificou-se que o uso do orçamento interativo para comunicar metas às suas equipes de trabalho é característico de controllers cujas competências profissionais pertencem ao perfil business partner e apresentam comportamento influenciado por heurísticas, e independentemente de serem influenciados por heurísticas, utilizam o orçamento interativo para discussão de ações; enquanto o uso do orçamento diagnóstico para o planejamento gerencial é característico dos bean counters. Constatou-se também que há presença de heurísticas no comportamento dos controllers, com destaque para as de Ancoragem e Disponibilidade, porém não puderam ser atreladas diretamente às competências profissionais destes indivíduos. Contribuições do estudo: As contribuições teóricas do estudo esclarecem a respeito da relação entre os usos específicos dos orçamentos diagnóstico ou interativo influenciados por comportamento heurístico e as competências profissionais da Controladoria. A pesquisa amplia o debate da função do controller que predomina no Brasil.   Portal de Periódicos Eletrônicos da UFRN 2023-07-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/33074 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 2 (2023): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 2 (2023): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 2 (2023): Jul./Dez. 2176-9036 10.21680/2176-9036.2023v15n2 eng https://periodicos.ufrn.br/ambiente/article/view/33074/17165 Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

Registros relacionados