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A study of the aspects related to the presence of noise in the process of compiling accounting information: would there be the influence of behavioral heuristics?

The objective of this research was to analyze the relations among communicative ability, the degree of knowledge and the position within the makers’ sociocultural system with the presence of noise in the elaboration process of accounting information. To this end, a questionnaire was applied with 233 professionals active in the labor market and the analyzes were conducted using logistic regression techniques and tests of difference between groups. As results, it was possible to verify that communicative ability and the degree of knowledge influence the presence of noise in the elaboration process, intended for the observation of positive and negative relations, respectively, for the academic education and professional experience proxies. These results contribute with evidences that there is a greater propensity for noise incurring by the makers with a higher degree of academic education, while the makers with greater professional experience or who work in the field of Financial Accounting incur a lower degree of noise.