Os impactos no processo de tomada de decisão do “reconhecimento” versus “divulgação” da informação no relato financeiro

Fábio Henrique Ferreira Albuquerque, Manuela Marcelino

Abstract


Objetivo: Este estudo utiliza a aplicação dos modelos de mensuração subsequente prescritos na International Accounting Standards (IAS) 40 Propriedades de Investimento como forma de analisar se a localização da informação no relato financeiro, nomeadamente se localizada no balanço e na demonstração dos resultados (“reconhecimento”) versus (vs.) a informação divulgada no anexo (“divulgação”), influencia a tomada de decisão por parte dos utilizadores nas decisões de investimento.

Metodologia: Quatro fases do processo cognitivo foram consideradas, nomeadamente: aquisição, análise, ponderação e julgamento. Dois questionários, representativos de dois grupos distintos (“grupo de reconhecimento” vs. “grupo de divulgação”), foram distribuídos aos alunos de mestrados do Instituto Superior de Contabilidade e Adminstração de Lisboa (ISCAL). A amostra final foi constituida por 73 respostas, 36 das quais relativas ao “grupo de reconhecimento”. Técnicas estatísticas não paramétricas foram aplicadas, a saber: os testes do Qui-quadrado e de Mann-Whitney-U.

Resultados: Os resultados permitiram verificar a existência de diferenças significativas em três das quatro fases em análise, nomeadamente nas fases de aquisição, ponderação e julgamento da informação, sugerindo a existência dos efeitos da fixação funcional em Portugal.

Implicações práticas: Os efeitos da fixação funcional não devem ser descurados pelos organismos normalizadores no âmbito do processo de elaboração de normas contabilísticas e de relato financeiro, constituindo-se esse um dos principais contributos desta investigação.

Limitações da investigação: Como limitações, de ressaltar que o estudo foi conduzido a estudantes exclusivamente inseridos no Instituto Politécnico de Lisboa. Não é possível assegurar que resultados similares teriam sido obtidos se o estudo fosse aplicado exclusivamente a uma classe de profissionais, designadamente aos Contabilistas Certificados.

Originalidade e valor: A informação financeira deve ser útil para a tomada de decisão. No entanto, a forma como a informação é apresentada no relato financeiro, nomeadamente a sua localização, pode influenciar o comportamento do decisor no contexto de tomada de decisão, considerando o impacto da fixação funcional neste processo. Este estudo constitui-se como a primeira réplica conhecida de  um estudo dessa natureza em Portugal.

 

Palavras-chave: Divulgação, fixação funcional, processo cognitivo, reconhecimento, tomada de decisão.

 

 

[ENG]

Title: "Impacts on the decision making process of “recognizing” versus “disclosing” information in financial reporting"

Abstract

Purpose: This study uses the application of the subsequent measurement models prescribed in the International Accounting Standards (IAS) 40 Investment Properties as a means of analyzing whether the location of information in the financial report, particularly if it is located in the balance sheet and income statement (“recognition”). ”) Versus (vs.) the information disclosed in the attachment (“ disclosure ”) influences users' decision making in investment decisions.

Methodology: Four phases of the cognitive process were considered, namely: acquisition, analysis, weighting and judgment. Two questionnaires, representative of two distinct groups (“recognition group” vs. “disclosure group”), were distributed to the masters students of the Lisbon Institute of Accounting and Administration (ISCAL). The final sample consisted of 73 responses, 36 of which related to the “recognition group”. Nonparametric statistical techniques were applied, namely: Chi-square and Mann-Whitney-U tests.

Results: The results allowed to verify the existence of significant differences in three of the four phases under analysis, namely in the phases of acquisition, weighting and judgment of the information, suggesting the existence of the effects of functional fixation in Portugal.

Implications: The effects of functional fixation should not be neglected by standardizing bodies in the process of drafting accounting and financial reporting standards. This is one of the main contributions of this research.

Limitations: As limitations, it should be noted that the study was conducted to students exclusively inserted in the Polytechnic Institute of Lisbon. It cannot be assured that similar results would have been obtained if the study were applied exclusively to a class of professionals, namely Certified Accountants.

Originality/value: Financial information should be useful for decision making. However, the way information is presented in the financial report, including its location, can influence the decision maker's behavior in the context of decision making, considering the impact of functional fixation on this process. This study is the first known replica of such a study in Portugal.

 

Keywords: Dissemination, functional fixation, cognitive process, recognition, decision making.


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