Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z
Ano de defesa: | 2019 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Estadual do Oeste do Paraná
Cascavel |
Programa de Pós-Graduação: |
Programa de Pós-Graduação em Contabilidade
|
Departamento: |
Centro de Ciências Sociais Aplicadas
|
País: |
Brasil
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://tede.unioeste.br/handle/tede/4485 |
Resumo: | Employee participation in the budgeting process is a relevant management practice for organizations, together with management accounting, there are ambiguity of functions and conflict of roles. Such factors influence the perception of organizational justice about the budget process. The labor market is made up of professionals from different age groups, living in the same organization, in this perspective, are the generations X, Y and Z. Thus, the question arises to analyze the effects of budget participation, ambiguity of functions and role conflict on organizational justice by the perception of the executive directors of generations X, Y and Z. Through the qualitative approach, a case study was carried out, using the discourse analysis method in the interviews conducted in March. May 2019, with six professionals from the three generations working in the preparation and evaluation of the budget. The analysis was based on data triangulation through interviews, direct observation and evidence from documentary sources. The research construct was analyzed by block, with the aid of Atlas ti 7.0 software. Analyzing the effects of budget participation on generations X, Y and Z, we identified an increase in stakeholder commitment and increased satisfaction. The conflict of roles in the budget process arises as a violation of the rules and the development of unnecessary activities during the budget process. Generations Y and X showed less tendency to compare them with generation Z. Given the ambiguity of function in the budget process, it is noted that some generations have a level of ambiguity, which is noticeable compared to generation Z. It is a major factor in ambiguity, which arises as an uncertainty in the activities of the individual about his activities, which was presented by generation Y and Z. Faced with budget participation, the generations presented perceptions of justice in the four dimensions: distributive justice and the budget procedure presented itself as satisfactory for generation X and Y and partially for Z. Facing the third and fourth dimensions, interpersonal and informational, the generations show a different perception of justice. Compared to generation X, generations Y and Z have partial satisfaction. Finally, the information presented to explain decision making and budget cuts proved satisfactory for generations X and Y. However, the level and form of disclosure would not be clear to generation Z, affecting the perception of fairness. with the budget process. The research contributes to academia by broadening the discussion on the influence of behavioral factors on organizational justice in the perception of different generations. For business, the study brings findings that help managers understand internal factors in the company, which influence the results of organizations. It is concluded that there is influence of participation in the budget process, together with ambiguity of functions and conflict of roles on the perception of organizational justice, which are strongly influenced when compared with generations. The perception of justice between generations X, Y and Z showed different aspects and levels. Therefore, the study highlights that the satisfaction with the budget process is higher for generation X and Y and lower for generation Z |
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Toigo , Leandro Augustohttp://lattes.cnpq.br/3973674128626084Toigo, Leandro Augustohttp://lattes.cnpq.br/3973674128626084Soutes, Dione Olesczukhttp://lattes.cnpq.br/2914466788894596Ott , Ernanihttp://lattes.cnpq.br/6014537302206830http://lattes.cnpq.br/8656950476522522Santi, Diego Grahl de2019-09-26T11:57:04Z2019-07-22SANTI, Diego Grahl de. Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z. 2019. 145 f.. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2019.http://tede.unioeste.br/handle/tede/4485Employee participation in the budgeting process is a relevant management practice for organizations, together with management accounting, there are ambiguity of functions and conflict of roles. Such factors influence the perception of organizational justice about the budget process. The labor market is made up of professionals from different age groups, living in the same organization, in this perspective, are the generations X, Y and Z. Thus, the question arises to analyze the effects of budget participation, ambiguity of functions and role conflict on organizational justice by the perception of the executive directors of generations X, Y and Z. Through the qualitative approach, a case study was carried out, using the discourse analysis method in the interviews conducted in March. May 2019, with six professionals from the three generations working in the preparation and evaluation of the budget. The analysis was based on data triangulation through interviews, direct observation and evidence from documentary sources. The research construct was analyzed by block, with the aid of Atlas ti 7.0 software. Analyzing the effects of budget participation on generations X, Y and Z, we identified an increase in stakeholder commitment and increased satisfaction. The conflict of roles in the budget process arises as a violation of the rules and the development of unnecessary activities during the budget process. Generations Y and X showed less tendency to compare them with generation Z. Given the ambiguity of function in the budget process, it is noted that some generations have a level of ambiguity, which is noticeable compared to generation Z. It is a major factor in ambiguity, which arises as an uncertainty in the activities of the individual about his activities, which was presented by generation Y and Z. Faced with budget participation, the generations presented perceptions of justice in the four dimensions: distributive justice and the budget procedure presented itself as satisfactory for generation X and Y and partially for Z. Facing the third and fourth dimensions, interpersonal and informational, the generations show a different perception of justice. Compared to generation X, generations Y and Z have partial satisfaction. Finally, the information presented to explain decision making and budget cuts proved satisfactory for generations X and Y. However, the level and form of disclosure would not be clear to generation Z, affecting the perception of fairness. with the budget process. The research contributes to academia by broadening the discussion on the influence of behavioral factors on organizational justice in the perception of different generations. For business, the study brings findings that help managers understand internal factors in the company, which influence the results of organizations. It is concluded that there is influence of participation in the budget process, together with ambiguity of functions and conflict of roles on the perception of organizational justice, which are strongly influenced when compared with generations. The perception of justice between generations X, Y and Z showed different aspects and levels. Therefore, the study highlights that the satisfaction with the budget process is higher for generation X and Y and lower for generation ZA participação dos colaboradores no processo orçamentário é uma prática gerencial relevante para as organizações, em conjunto a contabilidade gerencial, têm-se a ambiguidade de funções e o conflito de papéis. Tais fatores influenciam a percepção de justiça organizacional sobre o processo orçamentário. O mercado de trabalho é composto por profissionais de diferentes faixas etárias, convivendo na mesma organização, nessa perspectiva, encontram-se as gerações X, Y e Z. Assim, surge à indagação de analisar quais os efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional pela percepção dos diretores executivos das gerações X, Y e Z. Por meio da abordagem qualitativa, realizou-se um estudo de caso, empregando-se o método de análise do discurso nas entrevistas realizadas no período de março a maio de 2019, com seis profissionais das três gerações que atuam na elaboração e na avaliação do orçamento. A análise primou pela triangulação de dados através das entrevistas, da observação direta e de evidências de fontes documentais. O construto da pesquisa foi analisado por bloco, com o auxílio do software Atlas ti 7.0. Ao analisar os efeitos da participação orçamentária sobre as gerações X, Y e Z, identificou-se um aumento no comprometimento dos envolvidos e aumento de satisfação. O conflito de papéis no processo orçamentário surge como uma infração às regras e ao desenvolvimento de atividades desnecessárias durante o processo. As gerações Y e X mostraram menor tendência ao compará-las com a geração Z. Perante a ambiguidade de função ao processo orçamentário, nota-se que algumas gerações possuem um nível de ambiguidade, sendo isso notório na comparação com a geração Z. A autoridade é um fator preponderante sobre a ambiguidade, que surge como uma incerteza nas atividades do indivíduo sobre as suas atividades, o que ficou apresentado pela geração Y e Z. Perante a participação orçamentária, as gerações apresentaram percepções de justiça nas quatro dimensões: A justiça distributiva e a processual do orçamento se apresentaram como satisfatória para a geração X e Y e parcialmente para a Z. Diante da terceira e a quarta dimensão, interpessoal e informacional, as gerações mostram uma percepção de justiça diferente. Ao se comparar com a geração X, as gerações Y e Z apresentam satisfação parcial. Por fim, as informações apresentadas para explicar as tomadas de decisão e cortes no orçamento mostraram ser satisfatórias para as gerações X e Y. Contudo, o nível e a forma de divulgação das informações não estariam claras para a geração Z, afetando a percepção de justiça com o processo orçamentário. A pesquisa contribui para o meio acadêmico ampliando a discussão sobre a influência de fatores comportamentais sobre a justiça organizacional na percepção de diferentes gerações. Para o meio empresarial, o estudo traz achados que auxiliam os gestores na compreensão de fatores internos na empresa, que exercem influência nos resultados das organizações. Conclui-se que existe influência da participação no processo orçamentário, em conjunto com ambiguidade de funções e conflito de papéis sobre a percepção de justiça organizacional, que sofrem forte influência quando comparadas com as gerações. A percepção de justiça entre as gerações X, Y e Z mostrou diferentes aspectos e níveis. Para tanto, destaca-se, no estudo, que a satisfação com o processo orçamentário é maior para geração X e Y e menor para a geração Z.Submitted by Edineia Teixeira (edineia.teixeira@unioeste.br) on 2019-09-26T11:57:04Z No. of bitstreams: 2 Diego_Santi_2019.pdf: 1648310 bytes, checksum: f55dc904601b570310c8e81a0c77a9f2 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2019-09-26T11:57:04Z (GMT). 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dc.title.por.fl_str_mv |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z |
dc.title.alternative.eng.fl_str_mv |
Budget management: A study on the effects of budgetary participation, ambiguity and conflict of roles on organizational justice by the perception of executive directors of the generations X, Y and Z |
title |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z |
spellingShingle |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z Santi, Diego Grahl de Participação orçamentária Ambiguidade de funções Conflito de papéis Gerações Justiça organizacional Generations Organizational justice Budgetary participation Ambiguity of functions Conflict of papers CIENCIAS SOCIAIS APLICADAS |
title_short |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z |
title_full |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z |
title_fullStr |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z |
title_full_unstemmed |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z |
title_sort |
Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z |
author |
Santi, Diego Grahl de |
author_facet |
Santi, Diego Grahl de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Toigo , Leandro Augusto |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/3973674128626084 |
dc.contributor.referee1.fl_str_mv |
Toigo, Leandro Augusto |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/3973674128626084 |
dc.contributor.referee2.fl_str_mv |
Soutes, Dione Olesczuk |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/2914466788894596 |
dc.contributor.referee3.fl_str_mv |
Ott , Ernani |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/6014537302206830 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/8656950476522522 |
dc.contributor.author.fl_str_mv |
Santi, Diego Grahl de |
contributor_str_mv |
Toigo , Leandro Augusto Toigo, Leandro Augusto Soutes, Dione Olesczuk Ott , Ernani |
dc.subject.por.fl_str_mv |
Participação orçamentária Ambiguidade de funções Conflito de papéis Gerações Justiça organizacional Generations Organizational justice |
topic |
Participação orçamentária Ambiguidade de funções Conflito de papéis Gerações Justiça organizacional Generations Organizational justice Budgetary participation Ambiguity of functions Conflict of papers CIENCIAS SOCIAIS APLICADAS |
dc.subject.eng.fl_str_mv |
Budgetary participation Ambiguity of functions Conflict of papers |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS |
description |
Employee participation in the budgeting process is a relevant management practice for organizations, together with management accounting, there are ambiguity of functions and conflict of roles. Such factors influence the perception of organizational justice about the budget process. The labor market is made up of professionals from different age groups, living in the same organization, in this perspective, are the generations X, Y and Z. Thus, the question arises to analyze the effects of budget participation, ambiguity of functions and role conflict on organizational justice by the perception of the executive directors of generations X, Y and Z. Through the qualitative approach, a case study was carried out, using the discourse analysis method in the interviews conducted in March. May 2019, with six professionals from the three generations working in the preparation and evaluation of the budget. The analysis was based on data triangulation through interviews, direct observation and evidence from documentary sources. The research construct was analyzed by block, with the aid of Atlas ti 7.0 software. Analyzing the effects of budget participation on generations X, Y and Z, we identified an increase in stakeholder commitment and increased satisfaction. The conflict of roles in the budget process arises as a violation of the rules and the development of unnecessary activities during the budget process. Generations Y and X showed less tendency to compare them with generation Z. Given the ambiguity of function in the budget process, it is noted that some generations have a level of ambiguity, which is noticeable compared to generation Z. It is a major factor in ambiguity, which arises as an uncertainty in the activities of the individual about his activities, which was presented by generation Y and Z. Faced with budget participation, the generations presented perceptions of justice in the four dimensions: distributive justice and the budget procedure presented itself as satisfactory for generation X and Y and partially for Z. Facing the third and fourth dimensions, interpersonal and informational, the generations show a different perception of justice. Compared to generation X, generations Y and Z have partial satisfaction. Finally, the information presented to explain decision making and budget cuts proved satisfactory for generations X and Y. However, the level and form of disclosure would not be clear to generation Z, affecting the perception of fairness. with the budget process. The research contributes to academia by broadening the discussion on the influence of behavioral factors on organizational justice in the perception of different generations. For business, the study brings findings that help managers understand internal factors in the company, which influence the results of organizations. It is concluded that there is influence of participation in the budget process, together with ambiguity of functions and conflict of roles on the perception of organizational justice, which are strongly influenced when compared with generations. The perception of justice between generations X, Y and Z showed different aspects and levels. Therefore, the study highlights that the satisfaction with the budget process is higher for generation X and Y and lower for generation Z |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-09-26T11:57:04Z |
dc.date.issued.fl_str_mv |
2019-07-22 |
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.citation.fl_str_mv |
SANTI, Diego Grahl de. Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z. 2019. 145 f.. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2019. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/4485 |
identifier_str_mv |
SANTI, Diego Grahl de. Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z. 2019. 145 f.. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2019. |
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http://tede.unioeste.br/handle/tede/4485 |
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Universidade Estadual do Oeste do Paraná Cascavel |
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Universidade Estadual do Oeste do Paraná Cascavel |
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