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  • 标题:ECTOS INTUITIVOS E DECISÕES GERENCIAIS: CONSIDERAÇÕES ACERCA DO JULGAMENTO DE DECISÕES ENVOLVENDO PRÁTICAS ORÇAMENTÁRIAS
  • 本地全文:下载
  • 作者:Antonio Gualberto Pereira ; José Bernardo Cordeiro Filho ; Adriano Leal Bruni
  • 期刊名称:Revista de Gestão, Finanças e Contabilidade
  • 印刷版ISSN:2238-5320
  • 出版年度:2011
  • 卷号:1
  • 期号:1
  • 页码:02-17
  • 语种:
  • 出版社:University of State of Bahia
  • 摘要:Application of Cognitive Reflection Test (CRT), a test that is able to measure the level of cognitive ability and propensity of individuals to be (or not) influenced by the intuitive impulses, is one of the possibilities of research in management decisions more promising. This paper aims to discuss the potential application of CRT on research aimed at understanding the relationship between intuitive aspects and management decisions. Moreover, it is possible correlate intuitive aspects (low cognitive ability) with intertemporal decisions of resource and decisions of resource allocation under conditions of risk. Studies in this perspective can envision possible improvements in business efficiency, from the perception of the linkage among non-rational aspects and organizational performance
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