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: | |
Orientador(a): | |
Banca de defesa: | , |
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: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://repositorio.ufsm.br/handle/1/26979 |
Resumo: | 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. |
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2022-11-17T16:40:22Z2022-11-17T16:40:22Z2022-09-27http://repositorio.ufsm.br/handle/1/26979The 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.O presente estudo tem como objetivo analisar os efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho, na perspectiva de gestores públicos com responsabilidade orçamentária nas Instituições Federais de Ensino Superior (IFES) brasileiras. O modelo teórico de análise visa testar as relações diretas do controle orçamentário rígido nas dimensões de impacto, competência, significado e a autodeterminação do empowerment psicológico e nas dimensões de vigor, dedicação e absorção do engajamento no trabalho. Para tanto, realizou-se uma pesquisa descritiva com abordagem quantitativa dos dados. Para a coleta de dados a pesquisa foi operacionalizada por meio de questionário. Os dados foram tabulados em planilha eletrônica e importados para o software SmartPLS, para o tratamento estatístico. Os dados foram analisados mediante modelagem de equações estruturais (MEE) utilizando a técnica baseada em mínimos quadrados parciais (PLS). Os resultados indicam que os gestores públicos com responsabilidade orçamentária nas IFES brasileiras possuem a percepção de que desenvolver a tarefa de controle orçamentário em uma unidade no setor público é de suma importância para a manutenção e desenvolvimento das organizações. Esse fato indica que os indivíduos identificaram a influência no trabalho por meio do impacto que a função orçamentária apresenta para a gestão das IFES. Altos níveis de conhecimento nas rotinas e processos orçamentários também foram identificados, inferindo-se que as habilidades da gestão são suficientes para a realização das tarefas, mesmo frente às restrições orçamentárias. Por outro lado, a baixa autonomia e participação orçamentária limitada tendem a reduzir a percepção de significado e autodeterminação no trabalho prejudicando o planejamento dos gestores para a execução orçamentária das Instituições. Além de reduzir o empoderamento psicológico dos indivíduos. Observou-se que o vínculo dos gestores com o controle orçamentário das Instituições torna os indivíduos mais envolvidos e comprometidos no trabalho. Esse fato indica que mesmo diante dos desafios quanto ao contexto de restrições orçamentárias os gestores retratam persistência, energia, dedicação de tempo e esforço no trabalho tornando-os mais engajados dispondo de vigor, dedicação e absorção. Tais achados demonstram importantes aspectos de análise para a melhoria das organizações, pois se presume que gestores mais engajados no trabalho tendem a realizar o controle orçamentário, maximizando a eficácia apesar dos cenários adversos. A pesquisa proposta contribui denotando os efeitos das características da configuração orçamentária e seus reflexos consequentes em importantes aspectos cognitivos e comportamentais dos indivíduos no trabalho.porUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em Ciências ContábeisUFSMBrasilControladoria, Governança e SustentabilidadeAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessControle orçamentário rígidoEmpowerment psicológicoEngajamento no trabalhoRigid budget controlPsychological empowermentWork engagementCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISEfeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileirasEffects of rigid budget control on psychological empowerment and work engagement: a study in brazilian federal institutionsinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisCosta, Vânia Medianeira Floreshttp://lattes.cnpq.br/0180563343119839Zonatto, Vinícius Costa da SilvaGomes, Débora Gomes dehttp://lattes.cnpq.br/4031629459187100Sutero, Débora Desconsi600200400001600600600600600da859cd3-c705-4552-b11a-72057c9325bb14f050f4-d484-4335-80a7-14ba2d6fa750fa399064-c278-4b3d-8a72-d447028b8272c6153e97-86bb-40dd-9fb8-ed554142b0dfreponame:Biblioteca Digital de Teses e Dissertações do UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALDIS_PPGCC_2022_SUTERO_DÉBORA.pdfDIS_PPGCC_2022_SUTERO_DÉBORA.pdfDissertação de Mestradoapplication/pdf2080467http://repositorio.ufsm.br/bitstream/1/26979/1/DIS_PPGCC_2022_SUTERO_D%c3%89BORA.pdfafc69d303bd8cb739a8cd1fe8e9593baMD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; 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dc.title.por.fl_str_mv |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras |
dc.title.alternative.eng.fl_str_mv |
Effects of rigid budget control on psychological empowerment and work engagement: a study in brazilian federal institutions |
title |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras |
spellingShingle |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras Sutero, Débora Desconsi Controle orçamentário rígido Empowerment psicológico Engajamento no trabalho Rigid budget control Psychological empowerment Work engagement CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras |
title_full |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras |
title_fullStr |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras |
title_full_unstemmed |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras |
title_sort |
Efeitos do controle orçamentário rígido no empowerment psicológico e engajamento no trabalho: um estudo em instituições federais brasileiras |
author |
Sutero, Débora Desconsi |
author_facet |
Sutero, Débora Desconsi |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Costa, Vânia Medianeira Flores |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/0180563343119839 |
dc.contributor.referee1.fl_str_mv |
Zonatto, Vinícius Costa da Silva |
dc.contributor.referee2.fl_str_mv |
Gomes, Débora Gomes de |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/4031629459187100 |
dc.contributor.author.fl_str_mv |
Sutero, Débora Desconsi |
contributor_str_mv |
Costa, Vânia Medianeira Flores Zonatto, Vinícius Costa da Silva Gomes, Débora Gomes de |
dc.subject.por.fl_str_mv |
Controle orçamentário rígido Empowerment psicológico Engajamento no trabalho |
topic |
Controle orçamentário rígido Empowerment psicológico Engajamento no trabalho Rigid budget control Psychological empowerment Work engagement CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Rigid budget control Psychological empowerment Work engagement |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
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. |
publishDate |
2022 |
dc.date.accessioned.fl_str_mv |
2022-11-17T16:40:22Z |
dc.date.available.fl_str_mv |
2022-11-17T16:40:22Z |
dc.date.issued.fl_str_mv |
2022-09-27 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/26979 |
url |
http://repositorio.ufsm.br/handle/1/26979 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
600200400001 |
dc.relation.confidence.fl_str_mv |
600 600 600 600 600 |
dc.relation.authority.fl_str_mv |
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dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Ciências Contábeis |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Controladoria, Governança e Sustentabilidade |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
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Biblioteca Digital de Teses e Dissertações do UFSM |
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