Viés de confirmação na tomada de decisão gerencial: um estudo experimental com gestores e contadores

 

Abstract

This study aimed to analyze the presence of confirmation bias in managers and accountants in a management decision-making process, as well as to analyze whether the way in which economic-financial information is presented influences the confirmation bias of these individuals in their decisions. To meet the research objective, we used the experimental methodology, applied to a sample of 86 Accountants, 68 managers and 118 people with various activities (control group). The results showed that most managers and accountants have confirmation bias in management decision-making processes, that type (positive or negative) and level (simple or complex) factors of information do not influence the confirmation bias in the management decision-making and that negative information may influence the confirmation bias in choosing the most important information.