Formalismo versus intuição: a presença de fatores comportamentais na concessão de crédito a clientes

Abstract

This paper aims to study and propose improvements to the credit analysis and policies in small companies, considering behavioral aspects and their possible influences, to guide the search for balance between formalism and intuition. The method used is qualitative, using semi-structured interview in a case study based on a merchandising company located in the metropolitan region of Recife. Apparent susceptibilities to specific cognitive biases were identified in the analysis and credit granting processes, which could significantly impact the company's decision making. Accordingly, a number of proposals for improvements in the company practices were suggested.