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portuguesO objetivo do estudo e investigar as decisoes de investimento em alunos e egressos de um Programa de pos-graduacao stricto sensu, na modalidade academica, em contabilidade, de uma Instituicao Federal de Ensino Superior (IFES) localizada na Regiao Sul do Brasil, quanto a continuar ou descontinuar o projeto de investimento, ou seja, pretende-se verificar a ocorrencia do efeito sunk cost em relacao ao estagio de formacao academica. As informacoes foram coletadas a partir da aplicacao de um questionario constituindo de um dos cenarios de decisao de investimento, proposto no experimento de Kwak e Moom (2010). Para analise dos dados utilizou-se o teste nao-parametrico Qui-Quadrado. Os dados foram tratados e analisados pelo software XLSTAT. A amostra, intencional, foi composta de 46 respondentes. Os resultados encontrados demonstram que a decisao de continuidade do projeto de investimento e predominante, tanto para Mestres quanto para Mestrandos, caracterizando a ocorrencia do efeito sunk cost nos dois grupos. O teste realizado demonstrou que nao ha relacao de dependencia entre o estagio de formacao dos respondentes e a percepcao do efeito sunk cost nas decisoes de investimentos. EnglishThe study objective is to investigate investment decisions in students and graduates of a program of post-graduate studies in academic mode, in Accounting at a Federal Higher Education Institution (IFES) located in southern Brazil, related to continue or discontinue the investment project. It is intended to verify the occurrence of the sunk cost effect in relation to the stage of academic training. Information was collected from a questionnaire composed of one of the scenarios which required an investment decision, proposed by Kwak and Moom (2010) experiment. The nonparametric Chi-Square test was used for data analysis. The data were processed and analyzed by the software XLSTAT. The sample, intentionally, was consisted of 46 respondents. The results show that the decision of continuity of the investment project is predominant for both Masters as to master degree students, characterizing the occurrence of the sunk cost effect in both groups. The test carried out showed no dependency relationship between the formation stage of the respondents and the perception of the sunk cost effect on investment decisions.

A Influência do Efeito Sunk Cost em Decisões de Investimentos