MODELO BASEADO EM AGENTES E CONTABILIDADE GERENCIAL: COMPORTAMENTO GERENCIAL DEPENDENTE DA CULTURA À LUZ DE RESTRIÇÕES ORÇAMENTÁRIAS
DOI:
https://doi.org/10.14392/asaa.2021140306Palavras-chave:
Agent-Based Model, Budgeting, Management Accounting, Computational Accounting, Negotiating Agents.Resumo
Objetivo: O artigo visa a criação de um modelo para simular o comportamento gerencial dentro de um processo orçamentário que permita a análise da evolução do desempenho global e atributos comportamentais específicos dos gestores.
Método: Este estudo explora o modelo baseado em agente (ABM – Agent-Based Model) em contabilidade gerencial, usando Python e Mesa. O modelo adota uma empresa Prestadora de Serviços ao Consumidor e seu processo de orçamentação trimestral de vendas para uma rede de 400 agências ao longo de 5 anos, condicionada à cultura da empresa (autoritária ou participativa).
Resultados e discussões: Os resultados mostram que as empresas autoritárias geraram muito mais vendas com capital humano gerencial e mercado similares, sob demanda crescente e forte; empresas autoritárias pagaram mais bônus como parte de seu sistema de recompensas. Em geral, uma cultura autoritária pode se beneficiar mais em um cenário de forte demanda que empresas participativas, potencialmente devido à folga orçamentária na negociação. Por outro lado, as formas autoritárias apresentaram níveis mais baixos de felicidade e engajamento entre seus gestores.
Contribuições: FAs contribuições são apontadas sob três campos: (a) prática e pesquisa em contabilidade gerencial (com parâmetros e condições sob a estrutura ABM, o estudo contribui para explicar o papel da cultura autoritária desde o nível micro, agentes, até o nível macro, desempenho da empresa); (b) estratégia de ciência e pesquisa (confirmando o potencial da contabilidade computacional, com base na implementação bem-sucedida de simulação ABM em Python e Mesa, e enfatizando uma linha de pesquisa que poderia ser adotada em tópicos de modelagem comportamental lidando com dados potencialmente indisponíveis) e (c) educação contábil (oferecendo programas de estímulo de graduação ou pós-graduação e educação profissional continuada, destacando análises de dados altamente exigidas e soluções orientadas para modelagem).
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