The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners

Authors

DOI:

https://doi.org/10.21680/2176-9036.2023v15n2ID30468

Keywords:

Controller, Bean Counters, Business Partners, Uso do Orçamento, Contabilidade Comportamental

Abstract

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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Author Biographies

Tiago Ramos Wohlemberg, Universidade Estadual do Oeste do Paraná - UNIOESTE

Mestrando em Contabilidade pela Universidade Estadual do Oeste do Paraná (UNIOESTE). Possui graduação em Ciências Contábeis pela Universidade Estadual do Oeste do Paraná(2011) e especialização em GESTÃO FINANCEIRA E CONTROLADORIA pela Universidade Estadual do Oeste do Paraná(2014). Tem experiência na área de Administração, com ênfase em Ciências Contábeis. Atuando principalmente nos seguintes temas:Mercado de Capitais, covid-19, finanças comportamentais, eficiência de mercado.

Veronica Ahimaras Villalba, Universidade Estadual do Oeste do Paraná - UNIOESTE

Mestranda em Contabilidade pela Universidade Estadual do Oeste do Paraná (UNIOESTE). Professora dos Cursos de Ciências Contábeis e Administração da Universidade Paranaense (UNIPAR), campus de Umuarama - PR

Delci Grapegia Dal Vesco, Universidade Estadual do Oeste do Paraná - UNIOESTE

Pós-doutora em Contabilidade pela Universidade Federal do Paraná (UFPR). Doutora em Ciências Contábeis e Administração pela Fundação Universidade Regional de Blumenau (FURB). Professora do Mestrado em Contabilidade da Universidade Estadual do Oeste do Paraná (UNIOESTE).

Leandro Augusto Toigo, Universidade Estadual do Oeste do Paraná

Doutor em Ciências Contábeis e Administração pela Fundação Universidade Regional de Blumenau (FURB). Professor do Mestrado em Contabilidade da Universidade Estadual do Oeste do Paraná (UNIOESTE).

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Published

04-07-2023

How to Cite

WOHLEMBERG, T. R. .; VILLALBA, V. A. .; DAL VESCO, D. G. .; TOIGO, L. A. The influence of the use of the budget and heuristic biases on the professional skills of bean counters and business partners. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 15, n. 2, p. 156–178, 2023. DOI: 10.21680/2176-9036.2023v15n2ID30468. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/30468. Acesso em: 23 nov. 2024.

Issue

Vol. 15 No. 2 (2023): Jul./Dez.

Section

Section 3: Research of Field on Accounting (Survey) (S3)

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