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

Authors

DOI:

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

Keywords:

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

Abstract

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.

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Author Biographies

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.

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Published

31/08/2020

How to Cite

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

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