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Escritos Contables y de Administración

versión On-line ISSN 1853-2055

Resumen

MANZANAL, Melisa; MILANESI, Gastón  y  VIGIER, Hernán. Representatividad, disponibilidad y sobreconfianza: las heurísticas de los empresarios pyme. Escr. Contab. Adm. [online]. 2016, vol.7, n.2, pp. 71-94. ISSN 1853-2055.

This article is part of a broader research project aimed at describing the decisions of SME entrepreneurs from Bahía Blanca, Argentina. In recent decades, mostly experimental studies have demonstrated the presence of heuristics and biases in human behaviour. Therefore, the objective of this article was to determine which heuristics are more likely used in the choices made by a particular universe of subjects, namely the SME entrepreneurs from the aforementioned city. Thus, a panel of SME experts was selected. Two techniques were used to process the data obtained: probabilistic (absolute and cumulative frequencies) and non probabilistic (direct method with multiple experts). It was concluded that the most frequently observed heuristics in the subjects under analysis are availability, representativeness and overconfidence. This confirms the empirical evidence resulting from previous scientific research, so it is advisable to consider these behavioural aspects in the study of human decisions, particularly business-related decisions.

Palabras llave : Heuristics; SME Entrepreneurs; Panel of Experts.

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