INFLUENCE OF FORMULATION EFFECT ON THE PREFERENCES OF USERS OF ACCOUNTING INFORMATION
This research aims to identify the influence of the formulation effect on users preferences for aggregating or disaggregating accounting information. For this, we conducted a survey with 524 Business students. Three types of formulation effect were presented: pure scenarios (without context descript...
| Autores: | , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Recursos: | Universidade Regional de Blumenau (FURB) |
| Repositorio: | Revista Universo Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.bu.furb.br:article/10763 |
| Acesso em linha: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10763 |
| Access Level: | acceso abierto |
| Palavra-chave: | Formulation Effect Mental Accounting Theory Accounting information users Efecto de la Formulación; Teoría de la Contabilidad Mental; Usuarios de la información contable. Teoria da Contabilidade Mental Usuários de informações contábeis |
| Resumo: | This research aims to identify the influence of the formulation effect on users preferences for aggregating or disaggregating accounting information. For this, we conducted a survey with 524 Business students. Three types of formulation effect were presented: pure scenarios (without context description), scenarios with financial statements (specifically accounting) and descriptive scenarios (financial scenarios with descriptive context). For analysis, we used descriptive statistics, chi-square and logistic regression. As a result, it was found that the decisions, as stipulated by the Theory of Mental Accounting, are more present in pure scenarios, as there is no contextualization, the utility of perceived value influences decisions. Unlike situations of organizational decisions (scenarios with demonstrative and descriptive) in which the search for technical support becomes more important than personal preferences. In this way, it contributes to the knowledge about accounting information, as well as to the Theory of Mental Accounting, since the formulation effect is presented as a factor of influence on behavior and preferences for aggregation or disaggregation. Thus, it was shown that pure decisions are more impacted by the characteristics of the decision maker whereas in decisions with an accounting / managerial character, preferences for technical support assumed a leading role at the expense of personal characteristics. These findings contribute both in the field of theoretical discussions about the importance of the way to present the information and also help the information preparers giving them subsidies on the preferences of the users, aiming at a better informational support and, consequently, resulting in better decisions and performance. of organizations. |
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