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This work aims to analyze the decision-making process of the accountants in the state of Rio de Janeiro confronted with questions in situations that stimulated them to act in a specific way. The influence of environment and stimuli were analyzed based on Skinner's operant conditioning theory (1938). The theory advocates that the decision of individuals happens as a result of the consequences of this action and the stimuli before it, as indicators of what can happen. Two types of questionnaires were applied, with three questions each: one type that presented the issues with some stimuli, and another one without any incentive, only with technical questions. Respondents received an email invitation sent by CRC/RJ. In one of the questionnaires types, there was a different stimulus per question, which would induce the respondent to the most favorable option. In the questionnaire without the stimulus, the accountants would not hesitate to mark the most appropriate choice. From 278 responses of accountants, by selection criteria, 236 compose the sample. The form also collected the variables: gender, age, time of profession, academic formation and professional performance. The results show that the stimuli described in the three questions did not impact the accountants since the preferable option remained unchanged between the research instruments. Although it did not occur in the second issue, there was a greater trend of preference inversion. Regarding gender, age and time of profession, the groups were also not impacted. We suggest the improvement of this research model to a more effective capture of the stimuli existing in the organizational environment, once they exist. [ABSTRACT FROM AUTHOR]

The initial draft of the concept of operant conditioning and of the single-subject experimental design defines the bases of Skinner's explanatory system. However, these formulations were not immediately welcomed. To enable a closer look on the history of formation of Behavior Analysis, three historical facts were highlighted: (a) the difficulties faced by Skinner at the end of his post-graduate studies; (b) the reaction to his first book, The Behavior of Organisms, and (c) the dispute with other explanatory behaviorial models. The conclusion of the present study is that the history of formation of Behavior Analysis is constituted by determinants of motivational, institutional, emotional and economic nature and by difficulties of going against the dominant methodological trends of North-American Experimental Psychology. [ABSTRACT FROM AUTHOR]