Current Science

The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).

If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.

Fullscreen Fullscreen Off


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.
User
Notifications
Font Size