A influência da heurística de julgamento, ancoragem e ajuste insuficiente, nos discentes do curso de Ciências Contábeis

Abstract

The research aimed to analyze as is present of the anchor heuristics and insufficient adjustment in the judgment of the students of the course of accounting. The literature review allowed up the concepts on decision-making, decision-making process, limited rationality and heuristics of judgment. It is a qualitative research and the research data were collected through semi-structured interviews with twelve students and observation. The interviews showed four decision-making situations in which contained anchors to enable research. The results showed that the anchor was followed by the majority of respondents in all situations presented. However, regardless of the anchor being used or not, were used by the interviewees that the accounting directives are inserted into the decision-making process and from a critical view, may be features that, when applied, ensure the results biased decisions, besides being a way to diverge from the possibilities provided by the anchoring and adjustment heuristic.