Cognitive biases in decision making focusing on accounting users: would we make better decisions if we knew what influences us?
Keywords:
Decision making, Cognitive biases, Accounting knowledge, Management knowledgeAbstract
It is important to note that we are constantly making decisions and, at the same time, being influenced by the experiences that shape who we are and the environment in which we are in. In the professional field, this is more evident, as our decisions have a great impact within the organizations in which we operate and being aware of what drives us can mean more efficient decisions in line with the outlined objectives. Thus, this essay analyzed decision-making associated with accounting and management
knowledge in scientific publications. Its contribution is to provide contact with the topic and investigate how it has been treated in Brazil by the accounting and management fields. A descriptive research was applied, through which articles related to decision-making in accounting and management and the influence of cognitive biases were selected.
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