The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners
DOI:
https://doi.org/10.21680/2176-9036.2023v15n2ID30468Keywords:
Controller, Bean Counters, Business Partners, Uso do Orçamento, Contabilidade ComportamentalAbstract
Purpose: The objective of this research is to verify if the use of diagnostic or interactive budget, moderated by heuristic behaviors, influences the professional competences of controllers.
Methodology: This is a descriptive research, carried out by means of a survey with 109 individuals who work as controllers. To meet the research objective, in addition to diagnosing the data by counting the responses, a logistic regression model was used, chosen by the Wald Backward Stepwise method.
Results: The results found in the research indicate that there is a predominance of competencies linked to the bean counter profile in the work functions of controllers. Regarding the use of the budget, it was found that the use of the interactive budget to communicate goals to their work teams is characteristic of controllers whose professional competences belong to the business partner profile and present behavior influenced by heuristics, and regardless of being influenced by heuristics, they use the interactive budget for discussion of actions; while the use of diagnostic budget for management planning is characteristic of bean counters. It was also found that there is a presence of heuristics in the behavior of controllers, especially those of Anchoring and Availability, but they could not be directly linked to the professional skills of these individuals.
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 behavior and the professional competences of controllers. The research expands the debate on the role of the controller that prevails in Brazil.
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