Does Organization-Mandated Budgetary Involvement Enhance Managers’ Budgetary Communication With Their Supervisor?

Francis-Gladney, Laura; Little, Harold T.; Magner, Nace R.; Welker, Robert B.

doi:10.1016/s1474-7871(04)13007-4

Cited by 5 publications

(4 citation statements)

References 14 publications

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“…This relationship also indicates that participation in budget activities provides better communication between superiors and their managers (Shields & Shields, 1998;Francis-Gladney et al, 2004), which broadens relations between them (Mia & Patiar, 2002) and improved managerial performance (Almasi et al, 2015) when their attitudes and motivations stemming from the incentive to participate in the budget processes are favorable in this context (Dani et al, 2017). Besides, budgets are useful tools that support the improvement of managers' and organization's performance through their ability to predict activities to be undertaken, manage resources, and implement effective control (Lidia, 2015).…”

Section: Discussion Of the Results: Motivational Effects Of The Budgetary Participation On Managerial Performancementioning

confidence: 99%

“…There is evidence in the literature that the budget process enables subordinates to share information with their superiors, to coordinate their interdependencies, and to trigger attitudes and behaviors in the work environment (Shields & Shields, 1998). Search results for Francis-Gladney et al (2004) found that organizations that allow subordinates to participate in the budget process have better communication with their superiors, reflecting better explanations for budgetary and performance. In this sense, budgetary participation improves managerial performance (Almasi et al, 2015).…”

Section: Budgetary Participation and Managerial Performancementioning

confidence: 99%

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Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

2020

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Purpose – This research objective to investigate the relations between budgetary participation, organizational commitment and managerial performance.Design/methodology/approach – A descriptive, survey and quantitative study was carried out, based on trajectory analysis and with data from 150 managers with budgetary responsibilities of the largest Brazilian export companies in the business.Findings – The results reveal that budgetary participation influences managerial performance in two ways: directly, as a result of managers 'involvement and influence in the budgeting process, and indirectly, when managers' commitment to the organization increases due to their participation and involvement in budgetary definitions.Research limitations/implications – The limitation of the use of self-reported measures to measure the proposed relationships is highlighted. This research indicates that behavioral aspects related to the budgeting process, have significant implications for work-related results.Practical implications – The results suggest that organizations should allow the participation of managers in setting goals and budget objectives, as this action triggers a greater commitment of the individual to the organization and better performance in the work.Social implications – The findings can help organizations to understand factors that can be improved in the organization so that employees feel committed to the company in which they operate and consequently present better budgetary participation and performance.Originality/value – This research sought to expand the existing discussion in the accounting literature on the role of budgetary processes and their implications for organizational commitment and managerial performance in budgetary activities.

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Section: Discussion Of the Results: Motivational Effects Of The Budgetary Participation On Managerial Performancementioning

confidence: 99%

Section: Budgetary Participation and Managerial Performancementioning

confidence: 99%

Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

2020

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“…A partir desta evidência, é possível raticar os argumentos de Milani (1975), pois o autor aborda a importância da participação dos subordinados no processo orçamentário, já que esta participação proporciona o compartilhamento de informações entre superior e seus subordinados, coordenação de atividades orçamentárias, motivação dos subordinados e promoção de atitudes e comportamentos positivos no trabalho (Milani, 1975;Shields & Shields, 1998), o que reete conjuntamente no grau em que os gestores orçamentários obtêm êxito na realização das atividades orçamentárias (Parker & Kyj, 2006). Francis-Gladney et al (2004) também destacam que a participação orçamentária melhora o desempenho gerencial dos subordinados, porquanto estes estarão mais presentes no desenvolvimento do orçamento das suas unidades, o que desencadeia participações em reuniões orçamentárias, elaboração de relatórios orçamentários, fazendo com que haja mais comunicação entre as partes e desempenho no trabalho.…”

Section: Tabelaunclassified

Evidências da relação entre participação orçamentária, ambiguidade de papéis e o desempenho gerencial

Guidini¹,

Zonatto

Degenhart

et al. 2020

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Esta investigación analiza los efectos de la ambigüedad de roles en la relación entre la participación presupuestal y el desempeño gerencial. La muestra fue compuesta por 150 gerentes con responsabilidades presupuestarias de las mayores empresas brasileñas exportadoras. Se utilizó la técnica de análisis de trayectorias. Los resultados indicaron que los gerentes con responsabilidades presupuestarias de empresas brasileñas perciben la ambigüedad de roles cuando desempeñan sus tareas en el contexto presupuestal. Además, la participación de los gerentes en la definición de metas y objetivos presupuestales y su intervención en la asignación del presupuesto de sus unidades hizo posible minimizar la ambigüedad de roles de los gerentes encuestados y, en consecuencia, mejoró su desempeño gerencial en lo que se refiere a un mayor éxito en la realización de las actividades presupuestales. Se concluye que la participación presupuestal es un constructo importante que debe ser considerado en las organizaciones, ya que auxilia en el constante intercambio de informaciones sobre los deberes a ser cumplidos, las responsabilidades del cargo de los gerentes e incluso el comportamiento esperado frente al desempeño de las tareas, funciones en el contexto presupuestal.

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“…Budgets are an integral part of short-term planning and control in most organizations (Merchant, 1981, cited by Francis-Gladney et al, 2004;Hofmann et al, 2012;Davila, 2000). They represent valuable instruments for financial management, necessary in decision-making processes and in the coordination of actions to be taken (Doxey, 2019 and2021).…”

Section: Conclusion 1 Introductionmentioning

confidence: 99%

Zero-Based Budget in Restrictive Contexts: Work Methodology Applying Fuzzy Logic for Smes

Al¹

2023

RLJ

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Purpose: The objective of the research is proposed a methodology to prepare a Zero-Based Budget (ZBB) for Small and Medium-sized Enterprises (SMEs) in Ecuador, applying fuzzy logic. Design/methodology/approach: A quantitative approach is assumed to show findings derived from the work carried out in these Ecuadorian business units, belonging to non-essential sectors such as wood, textiles and footwear. Fuzzy logic, the technique of expertise, and Trapezoidal Fuzzy Numbers (TpFN) are used to capture true budget levels. Findings: The results recommend that optimal budget levels can be obtained for SMEs in restrictive and health emergency contexts. Originality/value: As a result of COVID-19 pandemic, markets and demand are contracting causing variations in income and demanding greater rationalization at the level of expenditures. For SMEs is essential prepared income and disbursements estimates. Based on the methodology proposed, predictions are made to achieve the objectives of SMEs. Directors will be able to make more successful decisions for the benefit of their companies, to streamline operations, direct the achievement of objectives, rationalize expenses (costs and expenses), and to project better scenarios in the future before carrying out cost-benefit analysis.

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Does Organization-Mandated Budgetary Involvement Enhance Managers’ Budgetary Communication With Their Supervisor?

Cited by 5 publications

References 14 publications

Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

Evidências da relação entre participação orçamentária, ambiguidade de papéis e o desempenho gerencial

Zero-Based Budget in Restrictive Contexts: Work Methodology Applying Fuzzy Logic for Smes

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