Influence of using the budget and heuristic biases on the professional competencies of bean counters and business partners

Objective: The objective of this research is to verify if the use diagnostic or interactive budgets, moderated by heuristic behaviors, influences controllers' professional competencies.
 Methodology: This a descriptive study carried out means survey with 109 individuals who work as controllers. In order meet objective, in addition diagnosing data counting answers, logistic regression model was used, chosen Wald Backward Stepwise method.
 Results: results found indicate that there predominance competencies linked bean counter profile functions. Regarding budget, it using budget communicate goals their teams characteristic controllers whose belong business partner and present behaviors influenced heuristics who, regardless such influence, for discussion actions; whereas managerial planning counters. It also components are especially those Anchoring Availability, although not possible directly link them these individuals' Contributions study: theoretical contributions clarify relationship between specific uses budgets competencies. expands debate on controller's role prevails Brazil.