¿Aplican los estudiantes de maestría en contabilidad y finanzas la teoría de la perspectiva?

Palabras clave: finanzas tradicionales, finanzas modernas, finanzas conductuales, teoría de la perspectiva

Resumen

El objetivo de este estudio es verificar los supuestos de la teoría de la perspectiva en una muestra compuesta por estudiantes que asistieron a un curso de maestría en contabilidad y finanzas en una institución politécnica en Portugal. Esta teoría se ha destacado entre otras desarrolladas en el campo de las finanzas conductuales por el debate y la investigación que ha generado. Para lograr el objetivo mencionado, adaptamos el cuestionario de los autores de la teoría de la perspectiva. El cuestionario se aplicó cuatro años consecutivos (de 2012 a 2015) e incluyó un conjunto de preguntas de respuesta alternativa que buscan conocer las preferencias de los encuestados frente a las situaciones que se exponen. También se realizó una investigación bibliográfica y descriptiva y se compararon los resultados con los obtenidos por otros autores. Los resultados no siempre fueron consistentes con los de dichos autores. Se verificó el efecto de aislamiento, el efecto de reflexión (casi siempre) y el efecto de certeza (no siempre). Adicionalmente, en cuanto a la actitud hacia el riesgo, los supuestos de aversión al riesgo y la importancia dada a los cambios en la riqueza (a expensas de estados de riqueza), nuestros resultados están en la misma línea que los de tales autores. Con estos últimos resultados y la confirmación del efecto de aislamiento, este estudio hace una contribución a la teoría de la perspectiva.

Biografía del autor/a

Maria Teresa V. D. Alves, Setúbal Polytechnic Institute

PhD in Management, Setúbal Polytechnic Institute,
Setúbal-Portugal, teresadoresalves@gmail.com

Citas

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Cómo citar
Alves, M. T. V. D. (2020). ¿Aplican los estudiantes de maestría en contabilidad y finanzas la teoría de la perspectiva?. Revista CEA, 6(11), 45-69. https://doi.org/10.22430/24223182.1466

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Publicado
2020-01-30
Sección
Artículos de investigación