Brazilian and Romanian decision-makers: Is their decision behaviour different? Evidence from an empirical study

dc.contributor.authorCesar A.M.R.V.C.
dc.contributor.authorPerez G.
dc.contributor.authorBatrancea L.
dc.contributor.authorNichita A.
dc.contributor.authorBatrancea I.
dc.date.accessioned2024-03-12T23:53:56Z
dc.date.available2024-03-12T23:53:56Z
dc.date.issued2019
dc.description.abstract© 2019 Current Science Association, Bengaluru.There are two types of processes involved while making a decision: a controlled process, which is rational, with introspective access and an automatic one, which is called experiential or decision by expertise. Both processes depend on the use of information and are influenced by social affective factors. The present study aims to identify the differences between decision behaviour adopted by managers in Brazil and Romania, when making decisions related to budget level estimation. The study is quantitative and the data were collected via a ten-point scale questionnaire on Brazilian and Romanian samples comprised of MBA students. The data were analysed using structural equation modelling estimated by means of the PLS methodology. Our results show that information search and social-affective factors influence both rational decision and decision by expertise in Brazil and Romania, however, in distinct degrees. Distinctions could arise based on cultural differences between Brazilian and Romanian decision-makers.
dc.description.firstpage445
dc.description.issuenumber3
dc.description.lastpage456
dc.description.volume116
dc.identifier.doi10.18520/cs/v116/i3/445-456
dc.identifier.issn0011-3891
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/35310
dc.relation.ispartofCurrent Science
dc.rightsAcesso Aberto
dc.subject.otherlanguageCognitive models
dc.subject.otherlanguageDecision-making
dc.subject.otherlanguageManagement accounting
dc.subject.otherlanguageNeuroaccounting
dc.titleBrazilian and Romanian decision-makers: Is their decision behaviour different? Evidence from an empirical study
dc.typeArtigo
local.scopus.citations1
local.scopus.eid2-s2.0-85061324821
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85061324821&origin=inward
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