{"id":"https://openalex.org/W3095216101","doi":null,"title":"An\u00e1lise do efeito sunk cost na tomada de decis\u00e3o na vis\u00e3o dos discentes de ci\u00eancias cont\u00e1beis","display_name":"An\u00e1lise do efeito sunk cost na tomada de decis\u00e3o na vis\u00e3o dos discentes de ci\u00eancias cont\u00e1beis","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3095216101","mag":"3095216101"},"language":"pt","primary_location":{"id":"mag:3095216101","doi":null,"is_oa":false,"landing_page_url":"https://anaiscbc.emnuvens.com.br/anais/article/download/4796/4817","pdf_url":null,"source":{"id":"https://openalex.org/S4306501743","display_name":"Anais do Congresso Brasileiro de Custos - ABC","issn_l":"2358-856X","issn":["2358-856X"],"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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Anais do Congresso Brasileiro de Custos - ABC","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047984716","display_name":"Vinicius Barbosa Campos","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210103065","display_name":"Universidade do Estado do Rio Grande do Norte","ror":"https://ror.org/01ee0g236","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210103065"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Vinicius Barbosa Campos","raw_affiliation_strings":["UERN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UERN","institution_ids":["https://openalex.org/I4210103065"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023527323","display_name":"W\u00eanyka Preston Leite Batista da Costa","orcid":"https://orcid.org/0000-0002-6494-1454","observed_orcids":["https://orcid.org/0000-0002-6494-1454"]},"institutions":[{"id":"https://openalex.org/I4210103065","display_name":"Universidade do Estado do Rio Grande do Norte","ror":"https://ror.org/01ee0g236","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210103065"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"W\u00eanyka Preston Leite Batista da Costa","raw_affiliation_strings":["UERN"],"raw_orcid":"https://orcid.org/0000-0002-6494-1454","affiliations":[{"raw_affiliation_string":"UERN","institution_ids":["https://openalex.org/I4210103065"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002780140","display_name":"Jandeson Dantas da Silva","orcid":"https://orcid.org/0000-0003-2189-5053","observed_orcids":["https://orcid.org/0000-0003-2189-5053","https://orcid.org/0000-0002-0161-1394"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jandeson Dantas da Silva","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2189-5053","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061360499","display_name":"Luiz Ant\u00f4nio F\u00e9lix J\u00fanior","orcid":"https://orcid.org/0000-0001-7427-6673","observed_orcids":["https://orcid.org/0000-0001-7427-6673"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Luiz Ant\u00f4nio F\u00e9lix J\u00fanior","raw_affiliation_strings":["UNP"],"raw_orcid":"https://orcid.org/0000-0001-7427-6673","affiliations":[{"raw_affiliation_string":"UNP","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073307046","display_name":"Cl\u00f3vis Ant\u00f4nio Kronbauer","orcid":"https://orcid.org/0000-0002-1454-9243","observed_orcids":["https://orcid.org/0000-0002-1454-9243"]},"institutions":[{"id":"https://openalex.org/I61722147","display_name":"Universidade do Vale do Rio dos Sinos","ror":"https://ror.org/05ctmmy43","country_code":"BR","type":"education","lineage":["https://openalex.org/I61722147"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Cl\u00f3vis Ant\u00f4nio Kronbauer","raw_affiliation_strings":["Unisinos"],"raw_orcid":"https://orcid.org/0000-0002-1454-9243","affiliations":[{"raw_affiliation_string":"Unisinos","institution_ids":["https://openalex.org/I61722147"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006773064","display_name":"S\u00e9rgio Luiz Pedrosa Silva","orcid":"https://orcid.org/0000-0002-6490-3132","observed_orcids":["https://orcid.org/0000-0002-6490-3132"]},"institutions":[{"id":"https://openalex.org/I4210103065","display_name":"Universidade do Estado do Rio Grande do Norte","ror":"https://ror.org/01ee0g236","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210103065"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"S\u00e9rgio Luiz Pedrosa Silva","raw_affiliation_strings":["UERN"],"raw_orcid":"https://orcid.org/0000-0002-6490-3132","affiliations":[{"raw_affiliation_string":"UERN","institution_ids":["https://openalex.org/I4210103065"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.14153132,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.9945999979972839,"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":0.9945999979972839,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"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":0.9789999723434448},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.8410000205039978},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.9729999899864197},{"id":"https://openalex.org/keywords/behavioral-economics","display_name":"behavioral economics","score":0.8069999814033508},{"id":"https://openalex.org/keywords/business-scenarios","display_name":"business scenarios","score":0.6290000081062317},{"id":"https://openalex.org/keywords/organizational-decision-making","display_name":"organizational decision-making","score":0.5839999914169312},{"id":"https://openalex.org/keywords/accountants","display_name":"accountants","score":0.5329999923706055}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6316493153572083},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.39221635460853577},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.27961888909339905}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3095216101","doi":null,"is_oa":false,"landing_page_url":"https://anaiscbc.emnuvens.com.br/anais/article/download/4796/4817","pdf_url":null,"source":{"id":"https://openalex.org/S4306501743","display_name":"Anais do Congresso Brasileiro de Custos - ABC","issn_l":"2358-856X","issn":["2358-856X"],"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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Anais do Congresso Brasileiro de Custos - ABC","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3095506790","https://openalex.org/W2957617328","https://openalex.org/W2283493230","https://openalex.org/W1578440201","https://openalex.org/W2804952912","https://openalex.org/W1959943007","https://openalex.org/W2300252832","https://openalex.org/W2942678461","https://openalex.org/W1598648086","https://openalex.org/W2946349926"],"abstract_inverted_index":{"O":[0],"presente":[1],"estudo":[2,66],"tem":[3],"por":[4,44],"objetivo":[5],"identificar":[6],"se":[7],"os":[8,72],"discentes":[9,43,97],"do":[10,65],"curso":[11],"de":[12,41,48,62,108],"ciencias":[13],"contabeis":[14,125],"estao":[15],"susceptiveis":[16,75],"ao":[17,113,121],"efeito":[18,59,89],"sunk":[19,90],"cost":[20,91],"em":[21,111],"seus":[22],"processos":[23],"decisorios.":[24],"Em":[25],"relacao":[26,112],"aos":[27],"procedimentos":[28],"metodologicos,":[29],"realizou-se":[30],"uma":[31,39,109,115],"pesquisa":[32],"descritiva,":[33],"levantamento":[34],"e":[35,51,79,84],"quantitativa":[36],"direcionada":[37],"a":[38,88,94,99,102,106],"amostra":[40],"115":[42],"meio":[45],"da":[46],"apreciacao":[47],"cenarios":[49,71,77],"empresariais":[50],"pessoais":[52,78],"com":[53],"situacoes":[54,100],"distintas,":[55],"buscando":[56],"evidenciar":[57],"o":[58],"nas":[60],"tomadas":[61],"decisoes.":[63],"Achados":[64],"demonstraram":[67],"que":[68,117],"atraves":[69],"dos":[70,96,123],"mesmos":[73],"foram":[74],"nos":[76],"empresariais,":[80],"contribuindo":[81],"para":[82],"literatura":[83],"futuros":[85],"trabalhos":[86],"relacionados":[87],"bem":[92],"como":[93],"percepcao":[95],"frente":[98,126],"sobre":[101],"tematica,":[103],"evidenciando":[104],"tambem":[105],"necessidade":[107],"expansao":[110],"tema":[114],"vez":[116],"estara":[118],"diretamente":[119],"relacionado":[120],"cotidiano":[122],"profissionais":[124],"as":[127],"decisoes":[128],"organizacionais.":[129]},"counts_by_year":[],"updated_date":"2026-10-01T08:54:57.152042","created_date":"2020-11-09T00:00:00"}
