Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment

Kaveski, Itzhak David Simão; Beuren, Ilse Maria; Gomes, T. C. de A.; Lavarda, Carlos Eduardo Facín

doi:10.15728/bbr.2021.18.1.5

Cited by 15 publications

(36 citation statements)

References 12 publications

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“…In line with previous studies (e.g., Beuren et al, 2018;Guenther & Heinicke, 2019;Gupta et al, 2019;Henri, 2006;Kaveski et al, 2020;Marginson et al, 2014;Müller-Stewens et al, 2020;Pazetto et al, 2020), this study focuses on diagnostic and interactive uses. The characteristics of diagnostic and interactive uses of MCS generate organizational and individual consequences (Marginson et al, 2014).…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 86%

“…By finding a strong association between the interactive use of PMS and affective organizational commitment in a sample of employees of Indonesian private companies, Dahlan (2018) concludes that with interactive use of PMS, top management provides an effective means of communication, which can induce individuals to work hard and loyally to achieve organizational goals. Based on the theoretical and empirical evidence presented (Dahlan, 2018;Kaveski et al, 2020;Kleine & Weißenberger, 2014;Mowday et al, 1979;Simons, 1995;Tuomela, 2005;Widener, 2007), we believe that both uses of PMS can impact affective organizational commitment, namely:…”

Section: Use Of Pms and Affective Organizational Commitmentmentioning

confidence: 96%

“…The diagnostic use of PMS aims to monitor performance and assist in identifying conduct deviations (Marginson et al, 2014), while the interactive use of PMS stimulates the search for opportunities by instigating learning and creativity (Moulang, 2013). While the purpose of both uses seems contrasting, theoretical and empirical evidence shows that they are complementary and interdependent (Widener, 2007;Müller-Stewens et al, 2020), serving different purposes concomitantly (Henri, 2006;Kaveski et al, 2020) and operate in balance (Simons, 1995). Control can cause positive, negative, or neutral reactions in individuals, so different uses of MCS can cause different reactions (Tessier & Otley, 2012).…”

Section: Introductionmentioning

confidence: 99%

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Influence of the performance measurement system on job satisfaction and organizational commitment

Luiz,

Beuren

2024

RAM, Rev. Adm. Mackenzie

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Purpose: This study analyzes the influence of diagnostic and interactive use of the performance measurement system (PMS) on job satisfaction and affective organizational commitment. Originality/value: The study provides empirical evidence that contributes to highlighting the contrasting findings in the literature on how the use of PMS influences job satisfaction and the affective organizational commitment of individuals. Design/methodology/approach: A survey was carried out with middlelevel managers of companies featured in the Best Companies to Work For ranking by the Você S/A magazine, where a sample of 167 valid responses was obtained. We applied the structural equation modeling to test the hypotheses. Findings: The results show a direct relationship between the interactive use of PMS and job satisfaction. They also indicate a direct connection between job satisfaction and affective organizational commitment. Furthermore, they show that diagnostic use directly impacts affective organizational commitment, while interactive use indirectly impacts affective organizational commitment by mediating job satisfaction. These results contribute to the literature by revealing that PMS’s diagnostic and interactive uses result in different psychological consequences, such as job satisfaction and affective organizational commitment. They also contribute by reinforcing the previous literature regarding the complementarity and interdependence of the dual role of the PMS in the organizational context since the interactive use provides a flexible basis for the performance of activities, and the diagnostic use requires alignment of individual behaviors with organizational standards.

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Section: Theoretical Framework and Hypothesesmentioning

confidence: 86%

Section: Use Of Pms and Affective Organizational Commitmentmentioning

confidence: 96%

Section: Introductionmentioning

confidence: 99%

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Influence of the performance measurement system on job satisfaction and organizational commitment

Luiz,

Beuren

2024

RAM, Rev. Adm. Mackenzie

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“…Beberapa kajian empiris menyatakan bahwa bahwa komitmen organisasi memediasi hubungan antara anggaran dengan kinerja. Kaveski et al (2020) melakukan penelitian untuk mengevaluasi pengaruh diagnostik dan penggunaan anggaran secara interaktif pada kinerja manajerial, yang dimediasi oleh komitmen organisasi. Survei dilakukan dengan menggunakan bahasa Brasil perusahaan industri tekstil sebagai populasi, dan sampel terdiri dari 133 responden untuk kuesioner.…”

Section: Pendahuluanunclassified

“…Pengertian ini, ketika karyawan terlibat dalam proses penganggaran, mereka dapat merasakan rasa memiliki terhadap anggaran dan perasaan kontrol tersebut dapat meningkatkan komitmen mereka untuk mencapai tujuan anggaran. Sebuah hubungan yang signifikan secara statistik antara partisipasi anggaran dan komitmen tujuan anggaran juga ditemukan dalam beberapa penelitian Paryati (2021), Kaveski et al (2020) dan Nguyen et al (2019) bahwa semakin tinggi komitmen pegawai dalam organisasi maka semakin besar target untuk memperbaiki pekerjaannya sehingga kinerja menjadi semakin tinggi, artinya tiap pribadi yang mempunyai komitmen organisasi tinggi akan mendapatkan kinerja yang tinggi untuk meraih target SIMPULAN Hasil penelitian ini adalah sebagai berikut partisipasi anggaran tidak berpengaruh terhadap kinerja manajerial, partisipasi anggaran berpengaruh positif terhadap komitmen organisasi, komitmen organisasi berpengaruh positif terhadap kinerja manajerial, komitmen organisasi memediasi pengaruh antara partisipasi anggaran terhadap kinerja manajerial. Keterbatasan penelitian ini mungkin termasuk adanya potensi kesalahan pengukuran dalam instrumen, kesalahan persetujuan, kesalahan batasan jangkauan dan validitas internal ancaman.…”

Section: Pengaruh Komitmen Organisasi Terhadap Kinerja Manajerialunclassified

Implikasi Partisipasi Anggaran terhadap Kinerja Manajerial dengan Mediasi Komitmen Organisasi

Pradnyani¹

2022

JBK

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Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh partisipasi anggaran secara diagnostik dan interaktif terhadap kinerja manajerial, yang dimediasi oleh komitmen organisasi. Sebuah survei dilakukan dengan menggunakan Lembaga Perkreditan Desa (LPD) sebagai populasi, dan sampel terdiri dari 40 responden. Pemodelan persamaan struktural digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa partisipasi anggaran secara diagnostik dan/atau interaktif mempengaruhi komitmen organisasi, serta tidak langsung mempengaruhi kinerja manajerial. Variabel komitmen organisasi memiliki efek mediasi total pada hubungan antara partisipasi anggaran dengan kinerja manajerial. Hal ini menunjukkan bahwa bentuk partisipasi anggaran mempengaruhi kinerja manajerial hanya ketika manajer berkomitmen pada organisasi. Hasil ini memperkaya literatur karena mengungkapkan bahwa partisipasi anggaran secara interaktif merupakan variabel pendahuluan dari komitmen organisasi, yang mengarah pada perilaku di tempat kerja yang dapat berkontribusi pada peningkatan kinerja manajerial.

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Beyond the Numbers: The Intervention of Innovation Orientation Between the Use of the Budget and Performance in Brazilian Ict Companies

MARTINS,

LAVARDA

2024

Int. J. Innov. Mgt.

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This study examined the effect of diagnostic and interactive use of budget on organizational performance mediated by innovation orientation. This was a quantitative and descriptive research in which a survey was carried out with managers of Information and Communication Technology companies. According to the results, the use of the budget does not seem to have a direct relationship with organizational performance, as the relationship was no non-significant. Furthermore, the results suggest that innovation orientation has a positive impact on organizational performance and intervenes positively in the relationship between the interactive use of the budget and organizational performance. The work contributes to budgetary research and innovation, fostering an organizational culture that values both efficiency and the capacity for adaptation and renewal, in addition to guiding managers in the search for best management practices to deal with the dynamism present in the innovative environment.

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Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment

Cited by 15 publications

References 12 publications

Influence of the performance measurement system on job satisfaction and organizational commitment

Influence of the performance measurement system on job satisfaction and organizational commitment

Implikasi Partisipasi Anggaran terhadap Kinerja Manajerial dengan Mediasi Komitmen Organisasi

Beyond the Numbers: The Intervention of Innovation Orientation Between the Use of the Budget and Performance in Brazilian Ict Companies

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