OPORTUNIDADES DE USO DA TEORIA DO NÍVEL DE INTERPRETAÇÃO NA ANÁLISE DE EVENTOS CONTÁBEIS: REVISÃO INTEGRATIVA DA LITERATURA

Autores

DOI:

https://doi.org/10.14392/ASAA.2020130201

Palavras-chave:

Teoria do Nível de Interpretação. Distância psicológica. Eventos Contábeis.

Resumo

O estudo objetiva investigar oportunidades de uso da Teoria do Nível de Interpretação (TNI) na análise de eventos contábeis. Esta teoria estabelece que as pessoas representam um mesmo evento em diferentes níveis de interpretação, em decorrência das diferentes dimensões da distância psicológica do indivíduo e seu alvo, o que reflete na tomada de decisão. A partir de uma revisão integrativa da literatura foi realizada uma síntese e crítica de artigos selecionados em seis bases internacionais, além da proposição de uma agenda de pesquisa. Os resultados revelam que a distância psicológica e o nível de interpretação podem contribuir para a compreensão de outros fenômenos psicológicos, que influenciam no desempenho individual e organizacional. O estudo evidencia que as pesquisas empíricas se concentram na análise de dimensões específicas da distância psicológica, não exploram suas inter-relações, o que caracteriza lacunas de pesquisa para estudos da área contábil. O estudo oferece insights de que a TNI pode ser utilizada para compreender os motivos de uma eventual falta de alinhamento entre os interesses organizacionais e individuais. A presunção de classificações intermediárias do nível de interpretação também instiga pesquisas e pode contribuir para a análise de seus efeitos na previsão, avaliação e comportamentos.

Downloads

Não há dados estatísticos.

Biografia do Autor

Vanderlei dos Santos, Universidade do Estado de Santa Catarina (UDESC)

Doutor em Contabilidade pela Universidade Federal de Santa Catarina - UFSC. Professor da Universidade do Estado de Santa Catarina - UDESC

Ilse Maria Beuren, Universidade Federal de Santa Catarina – UFSC

Doutora em Controladoria e Contabilidade pela Universidade de São Paulo - FEA/USP. Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina – UFSC.

Referências

Backof, A.G., Thayer, J.M., & Carpenter, T. (2014). Auditing complex estimates: Management-provided evidence and auditors’ consideration of inconsistent evidence. Available at SSRN 2279138. Working paper, University of Virginia and The University of Georgia.

Bar-Anan, Y., Liberman, N., & Trope, Y. (2006). The association between psychological distance and construal level: evidence from an implicit association test. Journal of Experimental Psychology: General, 135(4), 609-622. http://dx.doi.org/10.1037/0096-3445.135.4.609

Berson, Y., Halevy, N., Shamir, B., & Erez, M. (2015). Leading from different psychological distances: A construal-level perspective on vision communication, goal setting, and follower motivation. The Leadership Quarterly, 26(2), 143-155. doi:10.1016/j.leaqua.2014.07.011

Bornemann, T., & Homburg, C. (2011). Psychological distance and the dual role of price. Journal of Consumer Research, 38(3), 490-504. doi:10.1086/659874

Borovoi, L., Liberman, N., & Trope, Y. (2010). The effects of attractive but unattainable alternatives on the attractiveness of near and distant future menus. Judgment and Decision Making, 5(2), 102-109.

Burgoon, E.M., Henderson, M.D., & Markman, A.B. (2013). There are many ways to see the forest for the trees: A tour guide for abstraction. Perspectives on Psychological Science, 8(5), 501-520. doi:10.1177/1745691613497964

Cantor, D.E., & Macdonald, J.R. (2009). Decision-aking in the supply chain: examining problem solving approaches and information availability. Journal of Operations Management, 27(3), 220-232. doi:10.1016/j.jom.2008.09.002

Dhar, R., & Kim, E.Y. (2007). Seeing the forest or the trees: Implications of construal level theory for consumer choice. Journal of Consumer Psychology, 17(2), 96-100. https://doi.org/10.1016/S1057-7408(07)70014-1

Elliott, W.B., Rennekamp, K.M., & White, B.J. (2015). Does concrete language in disclosures increase willingness to invest?. Review of Accounting Studies, 20(2), 839-865. doi:10.1007/s11142-014-9315-6

Eyal, T., Liberman, N., & Trope, Y. (2008). Judging near and distant virtue and vice. Journal of Experimental Social Psychology, 44(4), 1204-1209. doi: 10.1016/j.jesp.2008.03.012

Frezatti, F., Rocha, W., Nascimento, A.R. & Junqueira, E. (2009). Controle gerencial: Uma abordagem da contabilidade gerencial no contexto econômico, comportamental e sociológico. São Paulo: Atlas.

Fujita, K., Henderson, M.D., Eng, J., Trope, Y., & Liberman, N. (2006). Spatial distance and mental construal of social events. Psychological Science, 17(4), 278-282. http://dx.doi.org/10.1111/j.1467-9280.2006.01698.x

Fujita, K. (2008). Seeing the forest beyond the trees: A construal‐level approach to self‐control. Social and Personality Psychology Compass, 2(3), 1475-1496. doi:10.1111/j.1751-9004.2008.00118.x

Henderson, M.D., Fujita, K., Trope, Y., & Liberman, N. (2006). Transcending the" here": the effect of spatial distance on social judgment. Journal of Personality and Social Psychology, 91(5), 845-856. doi:10.1037/0022-3514.91.5.845

Henderson, M.D. (2009). Psychological distance and group judgments: The effect of physical distance on beliefs about common goals. Personality and Social Psychology Bulletin, 35(10), 1330-1341. doi:10.1177/0146167209340905

Herzog, S.M., Hansen, J., & Wänke, M. (2007). Temporal distance and ease of retrieval. Journal of Experimental Social Psychology, 43(3),483-488. https://doi.org/10.1016/j.jesp.2006.05.008

Ho, C.K., Ke, W., & Liu, H. (2015). Choice decision of e-learning system: Implications from construal level theory. Information & Management, 52(2), 160-169. doi:10.1016/j.im.2014.07.003

Holmqvist, J., Guest, D., & Grönroos, C. (2015). The role of psychological distance in value creation. Management Decision, 53(7), 1430-1451. doi:10.1108/md-06-2014-0335

Kim, H., & John, D.R. (2008). Consumer response to brand extensions: Construal level as a moderator of the importance of perceived fit. Journal of Consumer Psychology, 18(2), 116-126. https://doi.org/10.1016/j.jcps.2008.01.006

Kim, K., Zhang, M., & Li, X. (2008). Effects of temporal and social distance on consumer evaluations. Journal of Consumer Research, 35(4), 706-713. doi: 10.1086/592131

Klitmøller, A., & Lauring, J. (2016). When distance is good: A construal level perspective on perceptions of inclusive international language use. International Business Review, 25(1), 276-285. doi:10.1016/j.ibusrev.2015.05.006

Liberman, N., & Trope, Y. (1998). The role of feasibility and desirability considerations in near and distant future decisions: A test of temporal construal theory. Journal of Personality and Social Psychology, 75(1), 5-18. http://dx.doi.org/10.1037/0022-3514.75.1.5

Liberman, N., Sagristano, M.D., & Trope, Y. (2002). The effect of temporal distance on level of mental construal. Journal of Experimental Social Psychology, 38(6), 523-534. http://dx.doi.org/10.1016/s0022-1031(02)00535-8

Liberman, N., Trope, Y., & Wakslak, C. (2007a). Construal level theory and consumer behavior. Journal of Consumer Psychology, 17(2), 113-117. https://doi.org/10.1016/S1057-7408(07)70017-7

Liberman, N., Trope, Y., & Stephan, E. (2007b). Psychological distance. In E.T. Higgins & A.W. Kruglanski (Eds.), Social psychology: A handbook of basic principles (2nd ed., Vol. 2, pp. 353-383). New York: Guilford Press.

Liberman, N., Trope, Y., McCrea, S.M., & Sherman, S.J. (2007c). The effect of level of construal on the temporal distance of activity enactment. Journal of Experimental Social Psychology, 43(1), 143-149. https://doi.org/10.1016/j.jesp.2005.12.009

Liberman, N., & Förster, J. (2009). The effect of psychological distance on perceptual level of construal. Cognitive Science, 33(7), 1330-1341. doi:10.1111 / j.1551-6709.2009.01061.x

Lu, J., Xie, X., & Xu, J. (2013). Desirability or Feasibility Self–Other Decision-Making Differences. Personality and Social Psychology Bulletin, 39(2), 144-155. https://doi.org/10.1177/0146167212470146

Magee, J.C., & Smith, P.K. (2013). The social distance theory of power. Personality and Social Psychology Review, 17(2), 158-186. doi:10.1177/1088868312472732

McPhee, G.P. (2013). The effects of non-cash incentives, payoff timing, and task type on performance. Dissertation (Doctor of Philosophy in Business Administration), J. Mack Robinson College of Business of Georgia State University).

Nan, X. (2007). Social distance, framing, and judgment: A construal level perspective. Human Communication Research, 33(4), 489-514. doi:10.1111/j.1468-2958.2007.00309.x

Nussbaum, S., Liberman, N., & Trope, Y. (2006). Predicting the near and distant future. Journal of Experimental Psychology: General, 135(2), 152-161. doi:10.1037/0096-3445.135.2.152

Rim, S., Hansen, J., & Trope, Y. (2013). What happens why? Psychological distance and focusing on causes versus consequences of events. Journal of Personality and Social Psychology, 104(3), 457-472. doi:10.1037/a0031024

Rim, S., Uleman, J.S., & Trope, Y. (2009). Spontaneous trait inference and construal level theory: Psychological distance increases nonconscious trait thinking. Journal of Experimental Social Psychology, 45(5), 1088-1097. doi:10.1016/j.jesp.2009.06.015

Stephan, E., Liberman, N., & Trope, Y. (2011). The effects of time perspective and level of construal on social distance. Journal of Experimental Social Psychology, 47(2), 397-402. doi:10.1016/j.jesp.2010.11.001

Thompson, D.V., Hamilton, R.W., & Rust, R.T. (2005). Feature fatigue: When product capabilities become too much of a good thing. Journal of Marketing Research, 42(4), 431-442. https://doi.org/10.1509/jmkr.2005.42.4.431

Torraco, R.J. (2005). Writing integrative literature reviews: Guidelines and examples. Human Resource Development Review, 4(3), 356-367. https://doi.org/10.1177/1534484305278283

Trope, Y., & Liberman, N. (2000). Temporal construal and time-dependent changes in preference. Journal of Personality and Social Psychology, 79(6), 876-889. http://dx.doi.org/10.1037//0022-3514.79.6.876

Trope, Y., & Liberman, N. (2003). Temporal construal. Psychological Review, 110(3), 403-421. http://dx.doi.org/10.1037/0033-295x.110.3.403

Trope, Y., Liberman, N., & Wakslak, C. (2007). Construal levels and psychological distance: Effects on representation, prediction, evaluation, and behavior. Journal of Consumer Psychology: The Official Journal of the Society for Consumer Psychology, 17(2), 83-95. https://doi.org/10.1016/S1057-7408(07)70013-X

Trope, Y., & Liberman, N. (2010). Construal-level theory of psychological distance. Psychological Review, 117(2), 440-463. doi:10.1037/a0018963

Wakslak, C.J., Trope, Y., Liberman, N., & Alony, R. (2006). Seeing the forest when entry is unlikely: probability and the mental representation of events. Journal of Experimental Psychology: General, 135(4), 641-653. doi:10.1037/0096-3445.135.4.641

Wakslak, C., & Trope, Y. (2009). The effect of construal level on subjective probability estimates. Psychological Science, 20(1), 52-58. doi:10.1111/j.1467-9280.2008.02250.x

Weisner, M.M., & Sutton, S.G. (2015). When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists. International Journal of Accounting Information Systems, 16(1), 23-41. doi:10.1016/j.accinf.2014.11.001

Weisner, M.M. (2015). Using Construal Level Theory to Motivate Accounting Research: A Literature Review. Behavioral Research in Accounting, 27(1), 137-180. https://doi.org/10.2308/bria-51063

Wiesenfeld, B.M., Reyt, J. N., Brockner, J., & Trope, Y. (2017). Construal level theory in organizational research. Annual Review of Organizational Psychology and Organizational Behavior, 4(1), 367-400. http://dx.doi.org/10.1146/annurev-orgpsych-032516-113115

Williams, L.E., Stein, R., & Galguera, L. (2014). The distinct affective consequences of psychological distance and construal level. Journal of Consumer Research, 40(6), 1123-1138. doi:10.1086/674212

Wood, M.O., Noseworthy, T.J., & Colwell, S.R. (2013). If you can’t see the forest for the trees, you might just cut down the forest: the perils of forced choice on “seemingly” unethical decision-making. Journal of Business Ethics, 118(3), 515-527. http://dx.doi.org/10.1007/s10551-012-1606-x

Yan, D., & Sengupta, J. (2011). Effects of construal level on the price-quality relationship. Journal of Consumer Research, 38(2), 376-389. https://doi.org/10.1086/659755

Zhang, M., & Wang, J.(2009). Psychological distance asymmetry: The spatial dimension vs. other dimensions. Journal of Consumer Psychology, 19(3), 497-507. doi:10.1016/j.jcps.2009.05.001

Zhao, M., & Xie, J. (2011). Effects of social and temporal distance on consumers' responses to peer recommendations. Journal of Marketing Research, 48(3), 486-496. https://doi.org/10.1509/jmkr.48.3.486

Publicado

2020-08-31

Como Citar

dos Santos, V., & Beuren, I. M. (2020). OPORTUNIDADES DE USO DA TEORIA DO NÍVEL DE INTERPRETAÇÃO NA ANÁLISE DE EVENTOS CONTÁBEIS: REVISÃO INTEGRATIVA DA LITERATURA. Advances in Scientific and Applied Accounting, 13(2), 003–025. https://doi.org/10.14392/ASAA.2020130201

Edição

Seção

ARTIGOS