%0 Journal Article
%T ECTOS INTUITIVOS E DECIS ES GERENCIAIS: CONSIDERA  ES ACERCA DO JULGAMENTO DE DECIS ES ENVOLVENDO PR¨¢TICAS OR AMENT¨¢RIAS.
%A Antonio Gualberto Pereira
%A Jos¨¦ Bernardo Cordeiro Filho
%A Adriano Leal Bruni
%J Revista de Gest£¿o, Finan£¿as e Contabilidade
%D 2011
%I Universidade do Estado da Bahia
%X Application of Cognitive Reflection Test (CRT), a test that is able to measure the level of cognitive ability and propensity of individuals to be (or not) influenced by the intuitive impulses, is one of the possibilities of research in management decisions more promising. This paper aims to discuss the potential application of CRT on research aimed at understanding the relationship between intuitive aspects and management decisions. Moreover, it is possible correlate intuitive aspects (low cognitive ability) with intertemporal decisions of resource and decisions of resource allocation under conditions of risk. Studies in this perspective can envision possible improvements in business efficiency, from the perception of the linkage among non-rational aspects and organizational performance.
%K Cognitive Reflection Test. Intuitive aspects. Budgetary practices.
%U http://www.revistas.uneb.br/index.php/financ/article/view/23/25