A Presença do Overconfidence na Elaboração do Orçamento : Uma Análise nos Periódicos Internacionais Entre 2005 E 2009 (The Presence of Overconfidence in Budgeting: An Analysis in International Journals between 2005 and 2009)

Searches related to budget formulation indicate, among other things, the influence of cognitive biases in business interactions, especially those covering the overconfidence of decision makers. It should be noted that the human being makes its strategic decisions in a very limited number of available information, which does not allow this process to be fully rational. This research has the objective to examine the main components of the scientific literature on the influence of overconfidence in the preparation of the budget in international journals in the period between 2005 and 2009. The relevance of this research is on analysis of recent production of a particular field of knowledge, which admits a trial of its current stage of discussion. We conducted an empirical-analytic research with documentary analysis. To this end, we used techniques of social networks and bibliometrics. The results indicate that the volume of publications is still very low, eight papers were found in journals. The research contributes this perspective, there are few authors currently researching this topic, however, one should not infer that this issue is irrelevant, however, their relevance is demonstrated by the evolution of the number of articles published in recent years, showing interest researchers of international renown. It is concluded that given the relevance of the subject, confirms that it is necessary to develop further, through scientific research, to find resources that help to reduce the impact of overconfidence in budgeting