Comportamento financeiro dos estudantes de graduação dos cursos de Ciências Contábeis do estado de Alagoas

Abstract

This research aimed to verify whether the knowledge of finance acquired by accounting students in the state of Alagoas influenced their financial behavior, taking into account the behavioral finance postulates written by Kahneman and Tversky and the expected impact on a group with good knowledge of finance. A descriptive survey was carried out with 86 participants using a validated questionnaire. Initially, the sociodemographic and economic profile of the students was identified, followed by their consumption characteristics, such as purchasing and payment preferences, income allocation and individualization, as well as organization, planning, and, finally, decision-making in situations in which choices were made under the strong influence of factors with specific characteristics related to opportunity cost, endowment effect and sunk cost. It was found that the sample was, for the most part, made up of young people, from class D, with consumption patterns considered conscious and organized, and with well-defined plans, but which, in practice, they did not have, or had a low value. , emergency reserves, savings and investments although without their importance, a specific part of the students disregarded the opportunity cost, less than half were attached to sunk costs and 90% demonstrated sentimental attachment to an asset.