Cognitive abilities, professional commitment and decisions on resources allocation

  • Antonio Gualberto Pereira Universidade de São Paulo
  • Adriano Leal Bruni Universidade Federal da Bahia
Keywords: Allocation of resources, Budget, Commitment, Cognitive ability.

Abstract

This study examined how the professional commitment impacts the decisions of resource allocation in organizational projects, considering the intertemporal preferences of decision makers. Scenarios were designed to measure the cognitive ability of respondents and to identify their preferences related to resource allocation in budget decisions. Next, we sought to determine whether the intervening variable commitment to the occupation (MEYER; ALLEN; SMITH, 1993) influences the intertemporal choices of respondents. The survey was conducted with a sample consisting of 125 students graduate in Salvador, Bahia, enrolled in different courses. Multiple logistic regression was used to analyze the data, indicating that professional and carrier commitment does not influence the decisions on resources allocation to organizational projects, considering the intertemporal preferences of managers. We sought, additionally, that the higher the level of cognitive ability of respondents less is affiliative commitment to the profession and to the carrier.

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Author Biographies

Antonio Gualberto Pereira, Universidade de São Paulo
Doutorando em Controladoria e Contabilidade pela Universidade de São Paulo
Adriano Leal Bruni, Universidade Federal da Bahia
Professor Doutor do Programa de Pós-Graduação da Faculdade de Ciências Contábeis (FCC-UFBA)
Published
2013-08-23
How to Cite
Pereira, A. G., & Bruni, A. L. (2013). Cognitive abilities, professional commitment and decisions on resources allocation. Enfoque: Reflexão Contábil, 32(2), 1-19. https://doi.org/10.4025/enfoque.v32i2.19608
Section
Original Articles