Finanças comportamentais: uma análise do comportamento financeiro dos graduandos do curso de Ciências Contábeis de uma universidade pública à luz da Teoria do Prospecto

Abstract

This research aims to analyze the behavior of undergraduate students in the Accounting Sciences course at a federal public institution in João Pessoa/PB, regarding financial decision-making in situations of choices of losses and gains in light of Prospect Theory. To this end, descriptive research was carried out, of an applied nature, with a survey, using a quantitative approach and a non-probabilistic and intentional sample. 100 undergraduate students from the Accounting Sciences course belonging to the 6th, 7th and 8th periods, morning and evening shifts, participated in the research. Data collection was carried out using a questionnaire with 14 questions and data analysis was conducted using frequency and percentage distribution. The results obtained identified that graduates preferred: single earnings to fractional earnings with the same value; fractional losses with the same value instead of single losses; a certain gain instead of the probability of greater gains, confirming the certainty effect; and a significant part of accounting graduates did not fit into the reflection effect as they were risk averse. In view of this, it was found that there is the presence of behavioral and emotional factors that influence financial decision-making, as it exposes graduates to situations of risk aversion or risk propensity.