Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
DOI:
https://doi.org/10.21680/2176-9036.2023v15n2ID33074Keywords:
Controllers; Bean Counters; Business Partners; Budget Use; Behavioral Accounting.Abstract
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.
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