Avaliação da capacidade de julgamento & tomada de decisão baseado nas Normas Internacionais de Contabilidade

摘要: The current international standards emphasize the need for judgment and decision making of accounting professionals on issues involving recognition measurement financial facts. aim this study is to evaluate accountancy academic in resolving standards. Depending characteristics we sought develop analysis, association with classic heuristic making, such as representativeness, availability, anchoring adjustment. research characterized an exploratory study, a Survey quantitative approach. sample consisted 97 graduating students Accounting from University Santa Catarina. questionnaire selected 6 decision-making integrate evidence Federal Council. In analysis heuristics that involve decision-making, it was noticed increasing use availability adjustment analyzed issues. average percentage correct answers six considered low; however, does not invalidate results, but draws attention degree bounded rationality making. Thus, must be emphasized cognitive biases may caused by heuristics. survey findings reveal important points reinforce importance training accountant skill.