Financial decision making under uncertainty: a study with undergraduate students on accounting and business administration

The purpose of this study is to verify the effect of uncertainty on financial decision-making by undergraduate students on accounting and business administration analyzing the influence of gender on the level of uncertainty aversion. We applied a survey based on Gneezy, List e Wu (2006) to 155 under...

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Detalles Bibliográficos
Autores: Medeiros, Jislene Trindade, Barbosa, Alexandro, Silva, José Dionisio Gomes da, Costa, Francisco Hedson da
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2017
País:Brasil
Institución:Universidade de São Paulo (USP)
Repositorio:Revista de contabilidade e organizações
Idioma:portugués
inglés
OAI Identifier:oai:revistas.usp.br:article/121748
Acceso en línea:https://www.revistas.usp.br/rco/article/view/121748
Access Level:acceso abierto
Palabra clave:Efeito Incerteza. Tomada de Decisão. Finanças Comportamentais. Ensino em Contabilidade
Uncertainty. Decision Making. Behavioral Finance. Accounting Education.
Descripción
Sumario:The purpose of this study is to verify the effect of uncertainty on financial decision-making by undergraduate students on accounting and business administration analyzing the influence of gender on the level of uncertainty aversion. We applied a survey based on Gneezy, List e Wu (2006) to 155 undergraduate students from accounting and business administration of a Brazilian Northeast public university. Evidence indicate the presence of uncertainty effect on students’ decision-making behavior. However, there was no evidence that gender has considerable influence on the level of uncertainty aversion. The research suggests however, there might be other effects which generally are not considered in similar surveys applied to undergraduate students.