El proceso decisorio en la estimación de metas presupuestarias: un estudio comparativo entre Brasil y Perú

• Autores: Cesar, Ana Maria Roux Valentini Coelho, Perez, Gilberto, Louffat Olivares, José Henrique
• Formato: artículo
• Fecha de Publicación: 2020
• Institución: Universidad ESAN
• Repositorio: ESAN-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.esan.edu.pe:20.500.12640/2502
• Enlace del recurso: https://hdl.handle.net/20.500.12640/2502; https://doi.org/10.22561/cvr.v31i2.5279
• Nivel de acceso: acceso abierto
• Materia: Decision models; Neuroaccounting; Budgetary targets; Modelos de decisión; Metas presupuestarias; https://purl.org/pe-repo/ocde/ford#5.02.04

This study aimed to check if there are differences in the decision-making behavior of employees who work in companies located in Brazil or Peru, when these officials make estimates of budget targets. As a theoretical basis for the analysis of the decision process, we presented a model that considers issues of economics, psychology and cognitive neuroscience. The study of a descriptive quantitative nature is characterized as a Survey. For the data collection at this stage, an electronic questionnaire with 30 closed questions was developed, using a 10-point ordinal scale, and the following totals were obtained: in Brazil (303 respondents) and in Peru (73 respondents). We analyzed the data using the structural equations technique (PLS-SEM method). The results show that there are similarities and differences in the behavior of managers in Brazil and Peru. In both Brazil and Peru, information-selection mechanisms affect rational decisions such as those based on expertise; in Brazil the socio-affective aspects affect the rational decision, but not the decision by the expert, whereas in Peru affects the two types of decision. The relationship between the search for information and socio-affective factors in rational decision-making or expertise varies in the different countries, but the proposed structural model for analysis of the decision process remains.