Validação do teste Need For Cognition: um estudo em contabilidade comportamental

Filho, Raimundo Nonato Lima; Bruni, Adriano Leal; Menezes, Igor Gomes

Abstract

This study aimed to validate the Need for Cognition scale (NFC) in behavioral accounting. In addition, we sought to measure the possible correlations between the level of need for cognition and the existence of cognitive biases in decisions in accounting and financial information. Two validations were performed to carry out the process of full validation – criterion and construct. The analysis was done by the examination of a sample comprised by 128 graduation students. The statistical technique used for the validation of this test was a factorial analysis for it has the ability to determine the degree of influence of a particular variable in the explanation of a factor, and the processing logistic regression was used for the explanation of possible values as a function of known values or independent variables. The results of the construct of validity showed the legitimacy of the NFC as a unidimensional scale excluding three outputs of its original scale, since the criterion validity of the results confirmed the impact of the level of cognition in maximizing the occurrence of heuristics in managerial decisions.

Citation

Filho, R. N. L., Bruni, A. L., & Menezes, I. G. (2013). Validação do teste Need For Cognition: um estudo em contabilidade comportamental. Psicologia: Ciência e Profissão, 33(1), 112--131. https://doi.org/10.1590/s1414-98932013000100010

• Journal Article Type: Article
• Acceptance Date: Oct 15, 2012
• Publication Date: 2013
• Deposit Date: Jun 24, 2019
• Publicly Available Date: Jul 2, 2019
• Journal: Psicologia: Ciência e Profissão
• Print ISSN: 1414-9893
• Publisher: Conselho Federal de Psicologia
• Peer Reviewed: Peer Reviewed
• Volume: 33
• Issue: 1
• Pages: 112--131
• DOI: https://doi.org/10.1590/s1414-98932013000100010
• Keywords: Test validity; Cognition; Behavioral assesment; Cognitive psychology
• Public URL: https://hull-repository.worktribe.com/output/2004619
• Publisher URL: https://doi.org/10.1590%2Fs1414-98932013000100010