Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners
Objective: The objective of this research is to verify if the use of diagnostic or interactive budgets, moderated by heuristic behaviors, influences the controllers' professional competencies. Methodology: This is a descriptive research study carried out by means of a survey with 109 individ...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2023-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/33074 |