{"id":"https://openalex.org/W2900151950","doi":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","title":"Sunk costs e insist\u00eancia irracional: o comportamento na tomada de decis\u00f5es nos contextos pessoal, organizacional e p\u00fablico","display_name":"Sunk costs e insist\u00eancia irracional: o comportamento na tomada de decis\u00f5es nos contextos pessoal, organizacional e p\u00fablico","publication_year":2019,"publication_date":"2019-07-03","ids":{"openalex":"https://openalex.org/W2900151950","doi":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","mag":"2900151950"},"language":"pt","primary_location":{"id":"doi:10.21680/2176-9036.2019v11n2id16310","doi":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","is_oa":true,"landing_page_url":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","pdf_url":"https://periodicos.ufrn.br/ambiente/article/download/16310/11848","source":{"id":"https://openalex.org/S4210178757","display_name":"REVISTA AMBIENTE CONT\u00c1BIL - Universidade Federal do Rio Grande do Norte","issn_l":"2176-9036","issn":["2176-9036"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312338","host_organization_name":"Federal University of Rio Grande do Norte","host_organization_lineage":["https://openalex.org/P4310312338"],"host_organization_lineage_names":["Federal University of Rio Grande do Norte"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REVISTA AMBIENTE CONT\u00c1BIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://periodicos.ufrn.br/ambiente/article/download/16310/11848","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005658170","display_name":"Rodrigo Rengel","orcid":"https://orcid.org/0000-0003-1767-1655","observed_orcids":["https://orcid.org/0000-0003-1767-1655"]},"institutions":[{"id":"https://openalex.org/I4104125","display_name":"Universidade Federal de Santa Catarina","ror":"https://ror.org/041akq887","country_code":"BR","type":"education","lineage":["https://openalex.org/I4104125"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Rodrigo Rengel","raw_affiliation_strings":["Universidade Federal de Santa Catarina (UFSC)","UFSC"],"raw_orcid":"https://orcid.org/0000-0003-1767-1655","affiliations":[{"raw_affiliation_string":"Universidade Federal de Santa Catarina (UFSC)","institution_ids":["https://openalex.org/I4104125"]},{"raw_affiliation_string":"UFSC","institution_ids":["https://openalex.org/I4104125"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072370466","display_name":"Valdirene Gasparetto","orcid":"https://orcid.org/0000-0002-2825-4067","observed_orcids":["https://orcid.org/0000-0002-2825-4067"]},"institutions":[{"id":"https://openalex.org/I4104125","display_name":"Universidade Federal de Santa Catarina","ror":"https://ror.org/041akq887","country_code":"BR","type":"education","lineage":["https://openalex.org/I4104125"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Valdirene Gasparetto","raw_affiliation_strings":["Doutora em Engenharia de Produ\u00e7\u00e3o e Sistemas pela Universidade Federal de Santa Catarina \u2013 UFSC. Professora do Programa de P\u00f3s-Gradua\u00e7\u00e3o em Contabilidade - Universidade Federal de Santa Catarina","UFSC"],"raw_orcid":"https://orcid.org/0000-0002-2825-4067","affiliations":[{"raw_affiliation_string":"Doutora em Engenharia de Produ\u00e7\u00e3o e Sistemas pela Universidade Federal de Santa Catarina \u2013 UFSC. Professora do Programa de P\u00f3s-Gradua\u00e7\u00e3o em Contabilidade - Universidade Federal de Santa Catarina","institution_ids":["https://openalex.org/I4104125"]},{"raw_affiliation_string":"UFSC","institution_ids":["https://openalex.org/I4104125"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5018884559","display_name":"Darci Schnorrenberger","orcid":"https://orcid.org/0000-0001-6613-5221","observed_orcids":["https://orcid.org/0000-0001-6613-5221"]},"institutions":[{"id":"https://openalex.org/I4104125","display_name":"Universidade Federal de Santa Catarina","ror":"https://ror.org/041akq887","country_code":"BR","type":"education","lineage":["https://openalex.org/I4104125"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Darci Schnorrenberger","raw_affiliation_strings":["Doutor em Engenharia de Produ\u00e7\u00e3o e Sistemas pela Universidade Federal de Santa Catarina \u2013 UFSC. Professor do Programa de P\u00f3s-Gradua\u00e7\u00e3o em Contabilidade - Universidade Federal de Santa Catarina","UFSC"],"raw_orcid":"https://orcid.org/0000-0001-6613-5221","affiliations":[{"raw_affiliation_string":"Doutor em Engenharia de Produ\u00e7\u00e3o e Sistemas pela Universidade Federal de Santa Catarina \u2013 UFSC. Professor do Programa de P\u00f3s-Gradua\u00e7\u00e3o em Contabilidade - Universidade Federal de Santa Catarina","institution_ids":["https://openalex.org/I4104125"]},{"raw_affiliation_string":"UFSC","institution_ids":["https://openalex.org/I4104125"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4104125"],"apc_list":null,"apc_paid":null,"fwci":0.1896,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.47037161,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"11","issue":"2","first_page":"19","last_page":"39"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14465","display_name":"Leadership, Behavior, and Decision-Making Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10646","display_name":"Experimental Behavioral Economics Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sunk-cost-effect","display_name":"sunk cost effect","score":0.7910000085830688},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.8500000238418579},{"id":"https://openalex.org/keywords/gender-differences","display_name":"gender differences","score":0.6460000276565552},{"id":"https://openalex.org/keywords/income","display_name":"income","score":0.7960000038146973},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.6230000257492065},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.47699999809265137}],"concepts":[{"id":"https://openalex.org/C79179835","wikidata":"https://www.wikidata.org/wiki/Q958242","display_name":"Sunk costs","level":2,"score":0.7820587158203125},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.39425128698349},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3283070921897888},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31436723470687866},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.12939411401748657},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.10181999206542969}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.21680/2176-9036.2019v11n2id16310","doi":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","is_oa":true,"landing_page_url":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","pdf_url":"https://periodicos.ufrn.br/ambiente/article/download/16310/11848","source":{"id":"https://openalex.org/S4210178757","display_name":"REVISTA AMBIENTE CONT\u00c1BIL - Universidade Federal do Rio Grande do Norte","issn_l":"2176-9036","issn":["2176-9036"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312338","host_organization_name":"Federal University of Rio Grande do Norte","host_organization_lineage":["https://openalex.org/P4310312338"],"host_organization_lineage_names":["Federal University of Rio Grande do Norte"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REVISTA AMBIENTE CONT\u00c1BIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","raw_type":"journal-article"},{"id":"pmh:oai:americanae.aecid.es:2025710","doi":null,"is_oa":false,"landing_page_url":"http://americanae.aecid.es/americanae/es/registros/registro.do?tipoRegistro=MTD&idBib=2025710","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"REVISTA AMBIENTE CONT\u00c1BIL - Universidade Federal do Rio Grande do Norte; Vol. 11 No. 2 (2019): Jul./Dez. ; 19-39","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:0bae1f8ea92c462f9763ae909a73db2b","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/0bae1f8ea92c462f9763ae909a73db2b","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Ambiente Cont\u00e1bil, Vol 11, Iss 2, Pp 19-39 (2019)","raw_type":"article"},{"id":"pmh:oai:periodicos.ufrn.br:article/16310","doi":null,"is_oa":true,"landing_page_url":"https://periodicos.ufrn.br/ambiente/article/view/16310","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:UFRN","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.21680/2176-9036.2019v11n2id16310","doi":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","is_oa":true,"landing_page_url":"https://doi.org/10.21680/2176-9036.2019v11n2id16310","pdf_url":"https://periodicos.ufrn.br/ambiente/article/download/16310/11848","source":{"id":"https://openalex.org/S4210178757","display_name":"REVISTA AMBIENTE CONT\u00c1BIL - Universidade Federal do Rio Grande do Norte","issn_l":"2176-9036","issn":["2176-9036"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312338","host_organization_name":"Federal University of Rio Grande do Norte","host_organization_lineage":["https://openalex.org/P4310312338"],"host_organization_lineage_names":["Federal University of Rio Grande do Norte"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REVISTA AMBIENTE CONT\u00c1BIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2900151950.pdf","grobid_xml":"https://content.openalex.org/works/W2900151950.grobid-xml"},"referenced_works_count":35,"referenced_works":["https://openalex.org/W1593980933","https://openalex.org/W1972693763","https://openalex.org/W1980054641","https://openalex.org/W1994910042","https://openalex.org/W2000480293","https://openalex.org/W2004220287","https://openalex.org/W2014945593","https://openalex.org/W2016557596","https://openalex.org/W2017194124","https://openalex.org/W2024140722","https://openalex.org/W2027032394","https://openalex.org/W2030874315","https://openalex.org/W2042888638","https://openalex.org/W2049510972","https://openalex.org/W2076209007","https://openalex.org/W2106098322","https://openalex.org/W2107421307","https://openalex.org/W2108690965","https://openalex.org/W2119739059","https://openalex.org/W2132826689","https://openalex.org/W2142139961","https://openalex.org/W2167101419","https://openalex.org/W2185000633","https://openalex.org/W2289205268","https://openalex.org/W2315141112","https://openalex.org/W2516137114","https://openalex.org/W2607837941","https://openalex.org/W3122423863","https://openalex.org/W3123512382","https://openalex.org/W3125388642","https://openalex.org/W3144267717","https://openalex.org/W4244135171","https://openalex.org/W4253060983","https://openalex.org/W4292157289","https://openalex.org/W4299428160"],"related_works":["https://openalex.org/W2957044678","https://openalex.org/W1977156912","https://openalex.org/W1578440201","https://openalex.org/W2206762184","https://openalex.org/W2582393426","https://openalex.org/W2946349926","https://openalex.org/W17931102","https://openalex.org/W4402271015","https://openalex.org/W4313261573","https://openalex.org/W2087014277"],"abstract_inverted_index":{"Objetivo:":[0],"Este":[1],"estudo":[2],"objetiva":[3],"verificar":[4],"se":[5],"h\u00e1":[6],"diferen\u00e7a":[7],"de":[8,20,36,42,51,55,66,78,85,110,118,131,145,154,174,181,206,229,237],"comportamento":[9,203],"e":[10,15,27,38,46,93,103,113,139,151,172,232,247],"signific\u00e2ncia":[11,178],"dos":[12,167],"sunk":[13,111,132,182,210,230],"costs":[14,112,133,183,211,231],"insist\u00eancia":[16,114,160,233],"irracional":[17,115,234],"na":[18,116,204,235],"tomada":[19,117,205,236],"decis\u00f5es":[21,119,207,238],"em":[22,33,58,147,184,212,249],"diferentes":[23,213,240],"contextos:":[24],"pessoal,":[25],"organizacional":[26,125],"p\u00fablico.":[28],"Metodologia:":[29],"Esta":[30,190],"pesquisa":[31,70,191],"consiste":[32],"um":[34],"experimento":[35],"laborat\u00f3rio,":[37],"para":[39],"isto":[40],"utilizou-se":[41],"uma":[43,59,159,199],"amostragem":[44],"intencional":[45],"aleat\u00f3ria,":[47],"composta":[48],"por":[49,76,209],"alunos":[50],"gradua\u00e7\u00e3o":[52],"do":[53,120,134,179,188,202],"curso":[54],"Ci\u00eancias":[56],"Cont\u00e1beis":[57],"universidade":[60],"p\u00fablica.":[61],"A":[62,69],"amostra":[63],"final":[64],"foi":[65],"150":[67],"estudantes.":[68],"recorreu":[71],"predominantemente":[72],"\u00e0":[73],"m\u00e9todos":[74],"quantitativos,":[75],"meio":[77],"an\u00e1lises":[79],"descritivas,":[80],"bem":[81],"como":[82,169],"o":[83,104],"Teste":[84,91],"Correla\u00e7\u00e3o":[86],"entre":[87],"as":[88],"vari\u00e1veis":[89],"independentes,":[90],"Qui-Quadrado":[92],"Regress\u00e3o":[94],"Log\u00edstica.":[95],"Resultados:":[96],"Os":[97],"resultados":[98],"demonstram":[99],"que":[100,135,164,225],"a":[101,143,158,193,218],"natureza":[102],"contexto":[105,124],"impactam":[106],"diretamente":[107],"no":[108,123,224],"efeito":[109,130,180],"indiv\u00edduo.":[121],"Decis\u00f5es":[122],"foram":[126],"mais":[127],"influenciadas":[128],"pelo":[129],"nos":[136,239],"contextos":[137,148,241],"pessoal":[138],"p\u00fablico,":[140],"apresenta-se":[141],"assim":[142],"dificuldade":[144],"decisores":[146],"empresariais":[149],"reconhecerem":[150],"assumirem":[152],"erros":[153],"suas":[155,185],"decis\u00f5es,":[156],"levando-os":[157],"irracional.":[161],"Percebe-se":[162],"ainda":[163,216],"caracter\u00edsticas":[165],"pessoais":[166],"decisores,":[168],"g\u00eanero,":[170],"renda":[171],"percep\u00e7\u00e3o":[173],"sucesso":[175],"financeiro":[176],"possuem":[177],"escolhas.":[186],"Contribui\u00e7\u00f5es":[187],"Estudo:":[189],"preenche":[192],"lacuna":[194],"da":[195],"literatura":[196],"ao":[197,220],"realizar":[198],"an\u00e1lise":[200],"comparativa":[201],"afetadas":[208],"contextos.":[214],"Contribui-se":[215],"com":[217],"pr\u00e1tica":[219],"recomendar":[221],"especial":[222],"aten\u00e7\u00e3o":[223],"tange":[226],"aos":[227,245],"efeitos":[228],"analisados,":[242],"mas":[243],"principalmente":[244],"gestores":[246],"administradores":[248],"empresas":[250],"privadas.":[251]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-11-16T00:00:00"}
