Behavioral finance: an investigation on the decision-making For trainees in administration and accounting based On science ideas in higgins - doi: 10.4025/enfoque.v27i3.7340

Abstract

Behavioral Finance is a new field of study that rejects the rationality of economic agents adopted by ModernFinance. The study aims to determine among trainees in business administration and accounting, the issueof the "promotion focus" and "prevention focus" discovered by Higgins in his article "Making a Good Decision:Value from fit". The research is exploratory-descriptive, is a practical study based on a survey, has a qualitative-quantitative approach, inductive logic and formulation and testing of hypotheses. Thus, based on theresearch, it was diagnosed that future accountants feel more conservative than future administrators whenmaking decisions in a simulation of "prevention focus". Moreover, the second hypothesis was rejected becausefuture administrators do not feel more excited than future accountants when making decisions in frontof a "promotion focus" simulation .