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Cesar, Ana Maria Roux Valentini Coelho
- Brazilian and Romanian Decision-Makers:Is their Decision Behaviour Different? Evidence from an Empirical Study
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Authors
Ana Maria Roux Valentini Coelho Cesar
1,
Gilberto Perez
1,
Larissa Batrancea
2,
Anca Nichita
3,
Ioan Batrancea
4
Affiliations
1 Applied Social Sciences Center, Mackenzie Presbyterian University, 896 Rua da Consolação, São Paulo, SP, BR
2 Department of Business, Faculty of Business, Babeş-Bolyai University, 7 Horea Street, Cluj-Napoca 400174, RO
3 Department of Business Administration and Marketing, Faculty of Economic Sciences, '1 Decembrie 1918' University of Alba Iulia, 15-17 Unirii Street, Alba Iulia 510009, RO
4 Department of Finance, Faculty of Economics and Business Administration, Babeş-Bolyai University, 58–60 Teodor Mihali Street, Cluj-Napoca 400591, RO
1 Applied Social Sciences Center, Mackenzie Presbyterian University, 896 Rua da Consolação, São Paulo, SP, BR
2 Department of Business, Faculty of Business, Babeş-Bolyai University, 7 Horea Street, Cluj-Napoca 400174, RO
3 Department of Business Administration and Marketing, Faculty of Economic Sciences, '1 Decembrie 1918' University of Alba Iulia, 15-17 Unirii Street, Alba Iulia 510009, RO
4 Department of Finance, Faculty of Economics and Business Administration, Babeş-Bolyai University, 58–60 Teodor Mihali Street, Cluj-Napoca 400591, RO
Source
Current Science, Vol 116, No 3 (2019), Pagination: 445-456Abstract
There are two types of processes involved while making a decision: a controlled process, which is rational, with introspective access and an automatic one, which is called experiential or decision by expertise. Both processes depend on the use of information and are influenced by social affective factors. The present study aims to identify the differences between decision behaviour adopted by managers in Brazil and Romania, when making decisions related to budget level estimation. The study is quantitative and the data were collected via a ten-point scale questionnaire on Brazilian and Romanian samples comprised of MBA students. The data were analysed using structural equation modelling estimated by means of the PLS methodology. Our results show that information search and social-affective factors influence both rational decision and decision by expertise in Brazil and Romania, however, in distinct degrees. Distinctions could arise based on cultural differences between Brazilian and Romanian decision-makers.Keywords
Decision-Making, Cognitive Models, Neuro-Accounting, Management Accounting.Full Text
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