O reflexo do ensino da controladoria na minimização do efeito framing

Abstract

The Framing Effect states that the human posture changes with the changes in the way of presenting problems. This survey is to verify that the controller minimizes the teaching of cognitive biases entailed by framing effect on managerial decisions relating to opportunity costs. Researches were used descriptive and qualitative literature. To collect the data, there was the application of random questionnaires that contained three experimental settings with a sample composed of 103 students of Accounting UFRN, 52, 1st and 2nd periods, and 51 by 7 and 8 semesters. The results revealed that the 51 respondents who had knowledge of the discipline of controlling, only 8% took the wrong decision, which corresponded to judge the decision to sell in Ceara as a good alternative business, while the other, 52 who had no such knowledge, accounted for 29%. Given the results, we can conclude that the teaching of controlling minimized the occurrence of cognitive biases arising from the framing effect on managerial decisions regarding the opportunity costs of the sample and that managers may be influenced when the information is skewed, with the obligation the elaboration of information that do not take the occurrence of these biases.

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