Enabling Cognitive Effects of Vertical Information Sharing on Psychological Capital, Managerial Attitudes, and Performance

Abstract

This research analyzed the enabling cognitive effects of vertical information sharing on psychological capital, managerial attitudes, and managerial performance of professional controllers. A descriptive and quantitative survey was carried out with 267 professionals in the controllership area of companies operating in Brazil. In the context of the budget, the results indicate that, with the sharing of information between superiors and subordinates, the psychological capacities of these professionals are promoted, stimulating self-efficacy, hope, resilience, and optimism, dimensions that comprise psychological capital. People with a positive state of psychological development enhanced their involvement in work, reflecting positively on attitudes that promote performance in the tasks under their responsibility. The research contributes by providing new evidence of the effects of information sharing in companies operating in Brazil on the psychological capital of controllers and the intervening effects of the psychological capabilities of these professionals in the existing relationship between information sharing and managerial performance, which occurs through the promotion of proactive managerial attitudes toward budgeting and engagement at work, which positively reflect on managerial performance.

Effects of enabling characteristics of budgetary control on the psychological capital of managers with budgetary responsibility

“…The generation of information and clarity of the internal processes of the budget, such as the visibility that the budgetary control offers regarding the interaction of the areas and procedures and a general overview of the company (Henttu-Aho, 2016), do not have a significant relationship with the dimensions that form psychological capital, that is, the self-efficacy, hope, optimism, and resilience of the managers participating in the research (Table 3). Despite that, it is perceived that the relationship found is positive, which suggests that, in conditions of higher levels of psychological capital, there is more likelihood of observing higher levels of internal and global transparency, since, according to Machado et al (2022), when there are higher levels of information sharing in the company, self-efficacy, hope, optimism, and resilience are enhanced.…”

“…The choice of model and use of the budget are related to the management motivation and attitudes, which are represented by the feeling of utility when the budgetary control offers individuals the opportunity to be better, more flexible, and innovative managers, to be aware of their success, as well as to improve the production processes (Merchant, 2007). Thus, it is possible to verify that the way the company structures its budgetary control system and its procedures influences the collaborators' behavior and mindset (Souza & Beuren, 2018;Degenhart et al, 2022), developing their fundamental capacities to deal with unexpected situations (Beuren & Santos, 2019), such as the managers' psychological capital (Degenhart et al, 2022;Machado et al, 2022;Schlup et al, 2021).…”

“…A company that stimulates communication in the organizational environment promotes the development of psychological capital (Machado et al, 2022), since individuals feel valued when they receive support in the execution of their tasks, enhancing their self-efficacy and optimism. When managers perceive the company's help, they feel encouraged to see difficulties as opportunities for adjustments and improvements.…”

Efeitos das características habilitantes do controle orçamentário no capital psicológico de gestores com responsabilidade orçamentária

“…A escolha de modelo e uso do orçamento estão relacionados à motivação e atitudes gerenciais as quais são representadas pelo sentimento de utilidade quando o controle orçamentário oferece oportunidade aos indivíduos de serem melhores gestores, mais flexíveis e inovadores, de ficarem alertas sobre seu sucesso, além de melhorar os processos de produção (Merchant, 2007). Assim, é possível verificar que a forma como a empresa estrutura seu sistema de controle orçamentário e seus procedimentos influencia o comportamento e a mente dos colaboradores (Souza & Beuren, 2018;, desenvolvendo suas capacidades fundamentais para lidar com situações inesperadas (Beuren & Santos, 2019), como o capital psicológico dos gestores (Degenhart et al, 2022;Machado et al, 2022;Schlup et al, 2021).…”

“…A empresa que estimula a comunicação no ambiente organizacional promove o desenvolvimento do capital psicológico (Machado et al, 2022), pois o indivíduo se sente valorizado quando recebe apoio na execução de suas tarefas, o que potencializa sua autoeficácia e otimismo. Quando os gestores percebem o auxílio da empresa, sentem-se encorajados a ver as dificuldades como oportunidades de ajuste e melhorias.…”