Contabilidade mental e o processo de tomada de decisão financeira na pequena empresa: uma evidência empírica

Abstract

The contemporary theoretical framework identifies the administrative decision as a contingent process that is not only logical, rational or sequential, but intuitive, creative, subjective, circumstantial, and conditioned by the habits and experiences. Interfacing this context, this study investigated the process of financial decision-making from the perspective of behavioral finance, specifically, the use of intuition and heuristics of judgment as to the use of artifice Mental Accounting, bookkeeping that assuming that emerges that people create in their minds virtual accounts that trigger decisions. Considering the entrepreneurial habitat nano, micro and small businesses, what is questioned is why it does not detect an imminent financial threat. The empirical study area selected was deliberate and due to the ease and familiarity, hence the definition of the research method as a case study. The instruments capture data using participant observation and semi-structured interview type. The plan enjoys the data record notes via notebook, loose paper and notes blur. The analytical basis to date suggests that the paradox built, defined as a situation with multiple alternative and opposite consequences, is the main explanatory variable of mental accounting fragility, because it confuses and induces erroneous decision. And this leads to further investigate that "shielding" adopt studies.