Efeito Framing em Decisões Gerenciais e Aprendizado Formal de Controladoria: Um Estudo Experimental

Abstract

This study examines whether Controllership formal learning impacts on cognitive biases minimization in management decisions. Then, experimental scenarios were designed with situations based on relevant Controllership theories, such as Opportunity Cost, Sunk Costs, Replacement Cost and Theory of Constraints. With the aid of these concepts, we investigated the behaviors associated with the framing effect cognitive biases. We used control group and two experimental groups where the treatments were introduced (i.e., questionnaires with biases), and the sample composed of 155 Federal University of Bahia students. Multiple Linear Regression analysis was used to answer research question. Results show the lack of contributions from Controllership formal learning on biases reduction, also showing the inexistence of biases in the majority of experiments.