O impacto dos nudges comportamentais nas decisões contábeis para a sustentabilidade financeira empresarial

Abstract

In the current context of pressure for sustainable business practices, accountants play a crucial role in assessing and communicating the financial health of organizations. However, behavioral obstacles often affect their accounting decisions, limiting consideration of financial sustainability. In this sense, nudges, which are indirect interventions that influence people's behavior in a predictable and non-coercive way, emerge as a promising tool to guide accountants towards more sustainable practices. This study explores the impact of behavioral nudges on accountants' decision-making in relation to companies' financial sustainability. The research adopts a qualitative and experimental approach, using questionnaires distributed randomly through Google Forms to evaluate the performance of accountants in fictitious scenarios. Participants were divided into experimental and control groups, being exposed or not to nudges related to financial sustainability. The results indicate that the intervention with nudges positively influenced the accountants' decisions, demonstrating its applicability and impact on decision making. This suggests that companies can incorporate such interventions into their governance and accounting management processes to improve consideration of financial sustainability. In short, this study highlights the role of nudges in promoting more conscious and sustainable decisions by accountants.