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

Abstract

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.

The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Organizational Culture as Moderating Variables (Empirical Studies at the Economics Faculty, Gorontalo State University)

“…The budgeting process requires commitment from the individuals involved. In line with research conducted by Mowday et al, 1979(in Guidini, Zonatto, & Degenhart, 2020 that budgetary participation can increase individual obligations to the organization because it participates and affects the interaction of the budgeting process which will trigger more important recognition of goals and quality. authority, more important work to achieve goals, and a greater desire to remain in the organization.…”

Influência do comprometimento organizacional na retaliação: estudo em uma organização pública

“…Em termos de análise da relação entre o constructo comprometimento organizacional com outras variáveis da gestão, os estudos anteriores já demonstraram a sua relação com a influência do clima ético, justiça procedimental e participação orçamentária (Monteiro, Bortoluzzi, Lunkes & Rosa, 2021), participação orçamentária e desempenho gerencial (Guidini, Zonatto & Degenhart, 2020) e os sistemas de controle estratégico (Santos & Damke, 2021). Outro constructo comumente utilizado na análise do comprometimento é o entrincheiramento organizacional (Balsan et al, 2020).…”

“…Fonte: Recuperada de "Comprometimento organizacional e atitudes retaliatórias: Proposta de um modelo relacional", de M. V. V. Santos, 2017, p. 73. Assim, foi possível confirmar a hipótese H1, que considera a existência de uma relação negativa e significativa entre os constructos comprometimento e retaliação, ou seja, quanto maior o comprometimento, menores as atitudes retaliatórias dentro da organização. (Monteiro et al, 2021;Guidini, Zonatto & Degenhart, 2020;Santos & Damke, 2021;Balsan et al, 2020;Marques et al, 2019). Na prática, com a descoberta da relação entre comprometimento e retaliação, este estudo apresenta implicações na vida dos gestores, que passam a perceber que, com as revoluções no mundo do trabalho, a lealdade do funcionário tem se estabelecido consigo mesmo e com a própria carreira, em detrimento da lealdade para com a organização.…”

Percepção dos professores e alunos sobre a relação entre o comprometimento organizacional e os resultados da avaliação institucional

“…Estas instituições são instrumentos de renovação e mudança e, historicamente, contribuem para o avanço da cultura, ciência, tecnologia e inovação técnica e social. O grau de comprometimento organizacional dos funcionários há tempo vem sendo reconhecido como um elemento fundamental para atingir melhores desempenhos e o sucesso da organização (ARAÚJO, LOPES, 2014;MAIA, BASTOS, 2015;JESUS, ROWE, 2015;ROCHA, HONÓRIO, 2015;FALCE, et al, 2017;GUIDINI, ZONATTO, DEGENHART, 2020;KAVESKI, et al, 2021;OLIVEIRA, et. al., 2022).…”