Estado de ánimo y tolerancia al riesgo en las decisiones organizativas

Autores/as

DOI:

https://doi.org/10.5585/riae.v21i1.20677

Palabras clave:

Estado de ánimo, Tolerancia al riesgo, Toma de decisiones.

Resumen

Objetivo del estudio: Este estudio tiene como objetivo identificar la relación entre el estado de ánimo de un individuo y la tolerancia al riesgo en las decisiones organizacionales.

Metodología/enfoque: Es una investigación aplicada, cuantitativa, descriptiva y por encuestas. Para la recolección de datos, se aplicó un cuestionario a una muestra de 90 académicos de cursos de educación superior en el área de gestión en una Institución de Educación Superior del Estado de Santa Catarina. Los datos se categorizaron y analizaron cuantitativamente utilizando estadística descriptiva, análisis de correlación y análisis de regresión logística.

Originalidad/relevancia: Las investigaciones relacionan un estado de ánimo positivo y una mayor asunción de riesgos, sin embargo, los resultados son fragmentados y no concluyentes en cuanto a la influencia del estado de ánimo negativo en la tendencia a asumir riesgos. Por lo tanto, esta investigación centra la atención en la asimetría de la influencia del estado de ánimo tanto positivo como negativo en las preferencias de riesgo.

Resultados principales: Se encontró que en las decisiones que involucran ganancias, los encuestados tienen menos tolerancia que cuando estas involucran pérdidas. Aunque el estado de ánimo no está relacionado con la tolerancia al riesgo, cuando se analiza por separado, se encontró una relación entre las dimensiones del estado de ánimo y la tolerancia al riesgo de los individuos.

Contribuciones teóricas/metodológicas: Esta investigación se suma a la literatura, al explorar la toma de decisiones y la línea conductual simultáneamente, además de contribuir al representar una descripción más completa del proceso de decisión sobre la Teoría del Prospecto, al demostrar qué dimensiones del estado de ánimo influyen en la tolerancia al riesgo de encuestados.

Contribuciones sociales/de gestión: El estudio contribuye a la mejora de los procesos de toma de decisiones en el contexto de aspectos relacionados con la tolerancia al riesgo. Las implicaciones prácticas se refieren a la construcción de un proceso de toma de decisiones diseñado de manera más asertiva y acorde con las pérdidas y ganancias derivadas del riesgo inherente a este proceso de toma de decisiones.

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Biografía del autor/a

Mateus Zacchi, Faculdade de Tecnologia Nova Palhoça – FATENP / UNIGRANRIO

Bacharel em Ciências Contábeis

Ernando Fagundes, Universidade Federal de Santa Catarina (UFSC)

Mestre em Contabilidade

Rodrigo Rengel, Universidade Federal de Santa Catarina (UFSC)

Mestre em Contabilidade

Willian Boschetti Adamczyk, Pontifícia Universidade Católica do Rio Grande do Sul (PUCRS)

Doutor em Economia

Citas

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Publicado

2022-04-07

Cómo citar

Zacchi, M., Fagundes, E., Rengel, R., & Adamczyk, W. B. (2022). Estado de ánimo y tolerancia al riesgo en las decisiones organizativas. Revista Ibero-Americana De Estratégia, 21(1), e20677. https://doi.org/10.5585/riae.v21i1.20677