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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-08-17T16:06:25Z No. of bitstreams: 1 Angela Maria Haberkamp_.pdf: 3622419 bytes, checksum: 8685cab27c26c2999033feb48418cc9a (MD5) / Made available in DSpace on 2018-08-17T16:06:25Z (GMT). No. of bitstreams: 1 Angela Maria Haberkamp_.pdf: 3622419 bytes, checksum: 8685cab27c26c2999033feb48418cc9a (MD5) Previous issue date: 2018-03-07 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Esta pesquisa analisou quais são as variáveis individuais e ambientais que influenciam o julgamento e a tomada de decisão (JDM) de contadores em empresas que adotam as International Financial Reporting Standards (IFRS) e como o fazem, no que se refere ao controle do imobilizado. Este estudo defende que elementos individuais e pressões ambientais influenciam o JDM dos contadores, demandado em maior grau desde a adoção das IFRS no Brasil, em 2010. A perspectiva individual foi estudada à luz da Teoria da Racionalidade Limitada (limitações cognitivas, situacionais e informacionais impedem a decisão ótima); já a ambiental utiliza os pressupostos da Teoria Institucional (as organizações tendem à similaridade, em função de pressões coercitivas, normativas e miméticas). Para a coleta de dados, foi utilizado um questionário semiestruturado, aplicado a 28 contadores que atuam em organizações que adotam as IFRS. Os resultados mostram que tanto as variáveis individuais, quanto as pressões institucionais influenciam o JDM dos contadores estudados. Os elementos individuais referem-se a limitações cognitivas (uso de facilitadores de decisão e excesso de variáveis); informacionais (informação indisponível e custo-benefício de obtê-la); e situacionais (tempo); sendo a limitação cognitiva a mais frequente. As pressões ambientais identificadas são as coercitivas (legislação, auditoria, detentores de capital, gestores e entidades regulamentadoras), as normativas (graduação, outros contadores, formação complementar, professores e auditoria) e as miméticas (consultoria). Destas, a pressão coercitiva é a mais presente no JDM dos contadores. A análise em relação a como elementos individuais e ambientais influenciam o JDM mostra que: a) as limitações cognitivas influenciam com maior intensidade o JDM dos contadores nas decisões operacionais, enquanto as pressões coercitivas influenciam mais o JDM nas decisões relacionadas à gestão do imobilizado (adotar a IFRS de forma integral ou parcial e como atender - ou não - a tudo que a norma demanda); b) há eventos em que Racionalidade Limitada e as Pressões Institucionais influenciam o JDM dos contadores de forma conjunta (como no cálculo da depreciação, teste de impairment e controles complementares), quando isso ocorre, as pressões coercitivas são determinates da decisão. / This research analyzed the individual and environmental variables that influence the judgment and decision making (JDM) of accountants in companies that adopt International Financial Reporting Standards (IFRS), and how they do it, in terms of asset control. This study argues that individual elements and environmental pressures influence the accountants JDM, demanded to a greater degree since the adoption of IFRS in Brazil in 2010. The individual perspective was studied in light of the Bounded Rationality Theory (cognitive, situational and informational limitations prevent the optimal decision); and the environmental uses the presuppositions of the Institutional Theory (the organizations tend to the similarity, due to coercive, normative and mimetic pressures). For the data collection, was used a semi-structured questionnaire, applied to 28 accountants who work in organizations that adopt the IFRS. The results show that individual variables and institutional pressures influence the JDM of the studied accountants. The individual elements are related to cognitive limitations (use of decision facilitators and excess variables), informational limitations (information unavailable and cost-effective to obtain it) and situational limitations (time); where the cognitive limitation is the most frequent. The environmental pressures identified are coercive (legislation, audit, capital holders, managers and regulators), normative (graduation, other accountants, supplementary training, teachers and auditing) and mimetics (consulting). Of these, the coercive pressure is the most present in the JDM of the accountants. The analysis of how individual and environmental elements influence the JDM shows that: a) Cognitive limitations influence the accountant’s JDM more strongly in operational decisions, while coercive pressures influence the JDM more in decisions about the management of fixed assets (adopt IFRS in whole or in part and how to meet - or not - all that the standard demands). b) There are events in which Limited Rationality and Institutional Pressures influence the accountant’s JDM jointly (as in the calculation of depreciation, impairment test and complementary controls), when this occurs, coercive pressures are determinate to the decision.

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Vlaev等人（2011）提出大部分決策理論可分為「數值優先（第一類）」、「計算數值並以比較為基礎（第二類）」及「純粹比較（第三類）」三種觀點。在純粹比較觀點中，Stewart等人（2006）提出的抽樣決策理論認為個人的決策歷程只有形成決策樣本，並將目標物與決策樣本中其他選項進行兩兩次序比較就能產生對該目標物的評價，不需要真正計算選項的數值。然而很少研究檢驗決策是否確實不牽涉刺激數值的計算，以及第三類觀點是否優於第一及第二類觀點的理論。 　　本研究的目的為檢驗抽樣決策理論的適切性，並進行資料庫分析及四類實驗。資料庫分析以代表三種觀點的薪資、薪資相對位置及薪資相對排名為預測變項，工作滿意度為依變項進行階層回歸，結果支持相對排名最能預測工作滿意度。 　　實驗部分則以Brown 等人（2008）的實驗設計為基礎，展開四類實驗檢驗排名對滿意度評價的影響是否存在且強勢。結果發現排名對滿意度評價的影響雖穩定存在，但影響強度會隨著實驗程序是否暗示受試者進行比較而改變，且相對位置亦會影響評價結果，因此本研究的結果支持第二類觀點的範圍頻次理論。 　　然而抽樣決策理論並非錯誤。藉由比較四個實驗間的差異，本研究認為抽樣決策理論若將記憶或抽樣歷程可能發生的偏誤納入考量，應能增加對實證資料之解釋力。無論是範圍頻次理論或抽樣決策理論，由於未考量個人對物理刺激的感受性及物理空間與心理空間的對應關係，可能導致部分受試者的反應不適合用此類模型解釋，亦是未來可以進一步探討的方向。 　　雖然受限於實驗設計無法檢驗受試者對於刺激材料的記憶程度，且實驗設計相較於真實決策情境簡單許多，外推性受到限制，但在相對簡單，比較細微實驗程序差異的本研究中，仍能看到個人隨著作業環境不同而改變行為模式的彈性，無疑是對傳統經濟學家的理性人假設的一個挑戰。

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Diese Dissertation umfasst drei Studien. Die erste Studie untersucht Overprecision („Überpräzision“). Ich untersuche, wie Menschen Spannweitenschätzungen vornehmen. Teilnehmende müssen die Größe der Spannweite (Präzision) mit der Wahrscheinlichkeit, dass sie den wahren Wert einschließt (Richtigkeit) balancieren. Die Ergebnisse zeigen, dass Menschen inhärente individuelle Vorlieben für Präzision zu haben scheinen. Gleichzeitig werden vorhersagbar zusätzliche Informationen genutzt, um die Richtigkeit der Schätzungen zu erhöhen. Dafür wird entweder Präzision geopfert, oder die Spannweitenschätzung insgesamt verschoben. Die Richtigkeit der Schätzung wird jedoch nicht maximiert, sondern ein Teil für höhere Präzision aufgegeben. Die zweite Studie untersucht, wie sich die Übersetzung von Finanzberichterstattung auf die Wahrnehmung einer Firma als attraktives Investment auswirkt. Sie beleuchtet drei verschiedene Kanäle: Lesbarkeit, Stimmung, und Präzision der Veröffentlichung. In einem Umfrageexperiment lesen Kleinanleger deutsche und englische Prognoseberichte deutscher Firmen. Die Ergebnisse zeigen, dass die deutschen Berichte als besser lesbar wahrgenommen werden. Im Gegensatz zu vorheriger Literatur ist die Lesbarkeit nicht mit einer höheren Investmentattraktivität korreliert. Allein die Stimmung des Textes zeigt eine Korrelation mit höherer Attraktivität. Die dritte Studie untersucht, wie das Angebot von formativen Onlinetests die Leistungen von Studierenden in der Klausur beeinflusst. Sie untersucht zudem, ob die Leistung sich unterscheidet, je nachdem ob die Studierenden zeitlich begrenzten Zugang zu den Tests haben oder ob sie jederzeit auf die Tests zugreifen können. Ein Experiment, welches es ermöglicht den kausalen Intention-to-treat-Effekt zu bestimmen, zeigt, dass die formativen Onlinetests die Studienleistung erhöhen können, allerdings nur für Studierende, welche sich nicht freiwillig für die Tests gemeldet hatten und in der kontinuierlichen Lerngruppe waren. / This dissertation comprises three papers. The first study examines overprecision. I examine how people provide range estimates, a challenging task that requires people to balance the width of the range (i.e., its precision) with the probability of the range covering the true value (i.e., accuracy). I find that people appear to have inherent individual preferences for a certain level of precision. At the same time, they appear to predictably incorporate additional information in order to increase accuracy by either sacrificing precision or shifting their ranges altogether. Still, they do not seem to maximise accuracy, but are willing to expend some of it to provide more precise estimates. The second study examines how the translation of financial disclosures changes investors’ perceptions of firms as an attractive investment. It examines three possible channels: readability, tone, and precision of the underlying disclosure. In a survey experiment, retail investors read forecast reports of German firms, provided in German and English. The findings indicate that the German versions are easier to read. Contrary to prior literature, the easier readability does not translate into higher investment attractiveness. Solely tone appears to be correlated with investment attractiveness. The third study analyses how offering formative online assessments influences student performance in the final exam. It further examines whether students perform differently depending on whether they have time-restricted access to the assessments, or whether they can access the assessments at any time. An experiment which allows for the identification of the causal intention-to-treat effect shows that offering formative online assessments can enhance student performance, but only for students who do not opt for taking the test voluntarily and who are in a continuous learning environment.