Cognitive abilities, professional commitment and decisions on resources allocation

Authors

  • Antonio Gualberto Pereira Universidade de São Paulo Author
  • Adriano Leal Bruni Universidade Federal da Bahia Author

DOI:

https://doi.org/10.4025/enfoque.v32i2.19608

Keywords:

Allocation of resources, Budget, Commitment, Cognitive ability.

Abstract

This study examined how the professional commitment impacts the decisions of resource allocation in organizational projects, considering the intertemporal preferences of decision makers. Scenarios were designed to measure the cognitive ability of respondents and to identify their preferences related to resource allocation in budget decisions. Next, we sought to determine whether the intervening variable commitment to the occupation (MEYER; ALLEN; SMITH, 1993) influences the intertemporal choices of respondents. The survey was conducted with a sample consisting of 125 students graduate in Salvador, Bahia, enrolled in different courses. Multiple logistic regression was used to analyze the data, indicating that professional and carrier commitment does not influence the decisions on resources allocation to organizational projects, considering the intertemporal preferences of managers. We sought, additionally, that the higher the level of cognitive ability of respondents less is affiliative commitment to the profession and to the carrier.

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Author Biographies

  • Antonio Gualberto Pereira, Universidade de São Paulo
    Doutorando em Controladoria e Contabilidade pela Universidade de São Paulo
  • Adriano Leal Bruni, Universidade Federal da Bahia
    Professor Doutor do Programa de Pós-Graduação da Faculdade de Ciências Contábeis (FCC-UFBA)

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Additional Files

Published

2013-08-23

Issue

Vol. 32 No. 2 (2013)

Section

Original Articles

License

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How to Cite

Pereira, A. G., & Bruni, A. L. (2013). Cognitive abilities, professional commitment and decisions on resources allocation. Enfoque: Reflexão Contábil, 32(2), 1-19. https://doi.org/10.4025/enfoque.v32i2.19608