Influência das informações relevantes para o trabalho e atitudes gerenciais na relação entre participação orçamentária e desempenho gerencial

• Ano de defesa: 2024
• Autor(a) principal: Diniz, Ana Carolina Ferreira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Espírito Santo; BR; Mestrado em Ciências Contábeis; Centro de Ciências Jurídicas e Econômicas; UFES; Programa de Pós-Graduação em Ciências Contábeis
• Palavras-chave em Português: participação orçamentária; informações relevantes para o trabalho; engajamento no trabalho; compromisso com as metas orçamentárias; desempenho gerencial; Área(s) do conhecimento do documento (Tabela CNPq)
• Link de acesso: http://repositorio.ufes.br/handle/10/17560

This study evaluates the influence of job-relevant information and managerial attitudes on the relationship between budget participation and managerial performance of controllers in industrial companies operating in Brazil. A descriptive survey was carried out using a questionnaire, with the support of the LinkedIn® business network, and a quantitative data approach (SEM) with a non-probabilistic sample of 257 controllers. The data was analyzed to assess the interactions between the constructs of budget participation, relevant information for work, managerial attitudes, represented by work engagement and commitment to budget targets, and managerial performance. The results revealed that budget participation has a direct, positive and significant influence on the variables tested, improving the availability of relevant information for work, the controllers' engagement with the work to be done, their commitment to the established budget targets and managerial performance. The information relevant to the work proved to have a direct and positive influence on the controllers' commitment to the established budget targets and their managerial performance. However, they are not able to have a direct and significant impact on work engagement. It was observed that the positive psychological states that make up the work engagement of the controllers participating in the research and their commitment to the established budget targets, act to directly and positively influence managerial performance. Regarding the intervening effects of the variables analyzed on the relationship between budget participation and managerial performance, it was found that work-relevant information (BP→JRI→MP) and work engagement (BP→WE→MP) have a direct, positive and significant influence on this relationship. Commitment to budget targets has an influence on this relationship when combined with the effects of budget participation, the antecedent effects of the availability of relevant information for work, a condition which has a positive impact on managerial performance (BP→JRI→CBT→MP). It is concluded that by adopting a participatory budget configuration, individuals who work as controllers are more likely to participate and get involved in the preparation of budget forecasts, acting to communicate private information they have and improve the qualification of the entity's budget management processes, which reflects positively on their managerial attitudes and performance. These results contribute to an understanding of the effects of the budget configuration adopted, and the involvement it provides, which strengthens organizational communication and encourages the flow of work-relevant information between the different agents who take part in these discussions, advocating the alignment of individual and collective interests for greater organizational benefit. Thus, it contributes to revealing how positive psychological states can be generated in professionals who work in the area of controllership, who, by feeling more vigorous, absorbed and dedicated to their work assignments, become more committed to their tasks, objectives, goals and expectations of results, which improves their performance at work.