Um estudo experimental do uso da informação gerencial no contexto militar brasileiro

Abstract

This study is designated as an experimental research that aimed to analyze the perception of the military public managers regarding the use of cost information in decision making. For this purpose, concepts of cognitive psychology and behavioral accounting were applied to the approach of Institutional Theory. The element of cognitive psychology and behavioral accounting explored in this paper is the affect heuristic, which occurs when emotions influence judgments and decisions. In addition, the Cognitive Reflection Test (CRT) was used to measure cognitive ability of individuals as well as their willingness to withstand an intuitive response, and the Resistance to Change Scale (RTC) which evaluates the characteristic of individuals of their level of dispositional resistance to change. For the development of the study, two research methods were used: performing the experiment and submitting questionnaires. The research was applied within the scope of the Brazilian Army with managers of Military Organizations. The results showed that managers perceived the usefulness of cost information and that the affect heuristic positively influenced this perception. It was also possible to verify that the managers considered the use of cost information in the cost-cutting decision-making process to be relevant. The Cognitive Reflection Test (CRT) revealed that the managers of the Brazilian Army have a high degree of reflexivity. The Resistance to Change Scale (RTC) has shown that respondents are less resistant to change and who seek to avoid keeping the status quo behavior.