Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras

• Ano de defesa: 2022
• Autor(a) principal: Sutero, Débora Desconsi
• Orientador(a): Costa, Vânia Medianeira Flores
• Banca de defesa: Zonatto, Vinícius Costa da Silva, Gomes, Débora Gomes de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Santa Maria; Centro de Ciências Sociais e Humanas
• Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Contábeis
• Departamento: Controladoria, Governança e Sustentabilidade
• País: Brasil
• Palavras-chave em Português: Controle orçamentário rígido; Empowerment psicológico; Engajamento no trabalho
• Palavras-chave em Inglês: Rigid budget control; Psychological empowerment; Work engagement
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://repositorio.ufsm.br/handle/1/26979

The present study aims to analyze the effects of strict budgetary control on psychological empowerment and engagement at work, from the perspective of public managers with budgetary responsibility in Brazilian Federal Institutions of Higher Education (IFES). The theoretical model of analysis aims to test the direct relationships of strict budgetary control in the dimensions of impact, competence, meaning and self-determination of psychological empowerment and in the dimensions of vigor, dedication and absorption of engagement at work. Therefore, a descriptive research was carried out with a quantitative approach to the data. For data collection, the research was operationalized through a questionnaire. The data were tabulated in an electronic spreadsheet and imported into the SmartPLS software for statistical analysis. Data were analyzed using structural equation modeling (SEM) using the technique based on partial least squares (PLS). The results indicate that public managers with budgetary responsibility in Brazilian IFES have the perception that developing the task of budget control in a unit in the public sector is of paramount importance for the maintenance and development of organizations. This fact indicates that individuals identified the influence at work through the impact that the budgetary function presents for the management of IFES. High levels of knowledge in budgetary routines and processes were also identified, inferring that management skills are sufficient to carry out tasks, even in the face of budget constraints. On the other hand, low autonomy and limited budgetary participation tend to reduce the perception of meaning and self-determination at work, harming managers' planning for the budget execution of the Institutions. In addition to reducing the psychological empowerment of individuals. It was observed that the link between managers and the budget control of Institutions makes individuals more involved and committed at work. This fact indicates that even in the face of challenges regarding the context of budget constraints, managers portray persistence, energy, dedication of time and effort at work, making them more engaged with vigor, dedication and absorption. Such findings demonstrate important aspects of analysis for the improvement of organizations, as it is assumed that managers who are more engaged at work tend to carry out budgetary control, maximizing effectiveness despite adverse scenarios. The proposed research contributes by denoting the effects of the characteristics of the budget configuration and its consequent reflexes on important cognitive and behavioral aspects of individuals at work.