Efeitos de Fatores Comportamentais no Desempenho da Tarefa de Peritos Contábeis Judiciais
DOI:
https://doi.org/10.17524/repec.v15i2.2841Keywords:
Estilo de tomada de decisão; Flexibilidade cognitiva; Traços de personalidade; Peritos contábeis judiciais.Abstract
Objetivo: O estudo objetiva analisar os efeitos do estilo de tomada de decisão, da flexibilidade cognitiva e dos traços de personalidade no desempenho da tarefa de peritos contábeis judiciais.
Método: Uma survey foi realizada com peritos contábeis judiciais, o que resultou em uma amostra final de 259 respostas válidas. Para a análise dos dados utilizou-se a técnica de Modelagem de Equações Estruturais, por meio do software Smart PLS, versão 3.
Resultados: Os resultados apontam que os fatores comportamentais flexibilidade cognitiva e traços de personalidade influenciam positivamente no desempenho da tarefa, enquanto o fator estilo de tomada de decisão apresenta relação negativa.
Contribuições: Esse estudo contribui ao sinalizar que é preciso expandir o escopo de análises do desempenho da tarefa para além de estudos positivistas, ou seja, não se pode presumir que um indivíduo possa melhorar seu desempenho unicamente por comandos racionais de trabalho. Portanto, abre caminhos de investigação e incentiva a busca de novas abordagens e construtos para explicar os comportamentos relacionados ao desempenho da tarefa de indivíduos.
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Frankovsky, M., Birknerova, Z., & Zbihlejova, L. (2016). Assessment of occurrence predictors of cognitive distortions in managerial decisions. Polish Journal of Management Studies, 14(2), 61-70. DOI: 10.17512/pjms.2016.14.2.06
Fuller, L.R., & Kaplan, S.E. (2004). A Note about the effect of auditor cognitive style on task performance. Behavioral Research in Accounting, 16(1), 131-143. DOI: https://doi.org/10.2308/bria.2004.16.1.131
Ge, W., Matsumoto, D., & Zhang, J.L. (2011). Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research, 28(4), 1141-1179. DOI: https://doi.org/10.1111/j.1911-3846.2011.01097.x
George, J.M., & Zhou, J. (2007). Dual tuning in a supportive context: Joint contributions of positive mood, negative mood, and supervisory behaviors to employee creativity. Academy of Management Journal, 50(3), 605-622. DOI:10.5465/AMJ.2007.25525934
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Gosling, S.D., Rentfrom, P.J., & Swann, W.B.J. (2003). A very brief measure of the big-five personality traits. Journal of Research in Personality, 37(6), 504-528. DOI: doi:10.1016/S0092-6566(03)00046-1
Gridwicha, P., Kulwanich, A, Piromkam, B., & Kwanmuangvanich, P. (2020). Role of personality traits on employees job performance in pharmaceutical industry in Thailand. Sys Rev Pharm, 11(3), 185-194. Retrieved from: http://sysrevpharm.org/fulltext/196-1584097466.pdf
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Hair Jr., J.F., Hult, T.M., Ringle, C.M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Sage, Los Angeles.
Harren, V.A. (1979). A model of career decision making for college students. Journal of Vocational Behavior, 14(2), 119-133. DOI: https://doi.org/10.1016/0001-8791(79)90065-4
Hastie, R. (2001). Problems for judment and decision making. Annual Review of Psychology, 52, 653-683. DOI: https://doi.org/10.1146/annurev.psych.52.1.653
Henseler, J., Ringle, C.M., & Sinkovics, R.R. (2009). The use of partial least squares path modeling in international marketing. In: Sinkovics, R.R., & Ghauri, P.N. (Eds.). New challenges to international marketing (vol. 20, pp. 277-319). Emerald, Bingley. DOI: https://doi.org/10.1108/S1474-7979(2009)0000020014
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Hudson, N.W., & Fraley, R.C. (2015). Volitional personality trait change: Can people choose to change their personality traits? Journal of Personality and Social Psychology, 109(3), 490-507. DOI: http://dx.doi.org/10.1037/pspp0000021
Kahneman, D., & Tversky, A. (2012). Rápido e devagar: Duas formas de pensar. Objetiva, Rio de Janeiro.
Kathuria, R., & Davis, E.B. (2001). Quality and work force management practices: the managerial performance implication. Production and Operations Management, 10(4), 460-477. DOI: https://doi.org/10.1111/j.1937-5956.2001.tb00087.x
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2021-07-01
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Corrêa dos Santos, A., & Beuren, I. M. (2021). Efeitos de Fatores Comportamentais no Desempenho da Tarefa de Peritos Contábeis Judiciais . Journal of Education and Research in Accounting (REPeC), 15(2). https://doi.org/10.17524/repec.v15i2.2841
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