Conhecimentos contábeis e gerenciais e a ocorrência de heurísticas: um estudo com estudantes de ciências contábeis.

This present study aimed to analyze whether the academic profile and the accounting and management knowledge influence the occurrence of heuristics. For that, a field research was carried out with undergraduate students of the course of Accounting Sciences in three campuses of a Public University of Paraná, with a sample composed of 133 academics. The research method was the survey. Three research blocks were constructed, corresponding to heuristics, accounting and managerial knowledge and academic profile. Descriptive data analysis, heuristic counting, factorial analysis and logistic regression were performed. The results indicate that variables of the academic profile and the low managerial knowledge influence the presence of heuristics. As conclusion of the study of the academic profile, the variables gender, age, professional experience and accounting performance presented a significant relation with the occurrence of heuristics, corroborating with the findings of the Prospects Theory. [ABSTRACT FROM AUTHOR]