Effects of resilience and managerial attitudes on the relation between participative budgeting and managerial performance/Efeitos da resiliencia e atitudes gerenciais na relacao entre participacao orcamentaria e desempenho gerencial

Purpose: To analyze the effects of psychological resilience and managerial attitudes (job involvement and commitment to budget goals) on the relationship between participative budgeting and managerial performance. Originality/value: The present study innovates by providing evidence of the cognitive...

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Bibliographic Details
Published in:Revista de administração Mackenzie 2023-09, Vol.24 (5)
Main Authors: Grodt, Jonas A.S, Zonatto, Vinicius C.S, Degenhart, Larissa, Piccinin, Yvelise G, Bianchi, Marcia
Format: Article
Language:Portuguese
Subjects:
Budget
Managers
Surveys
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Summary:Purpose: To analyze the effects of psychological resilience and managerial attitudes (job involvement and commitment to budget goals) on the relationship between participative budgeting and managerial performance. Originality/value: The present study innovates by providing evidence of the cognitive effects of psychological resilience, the affective effects of job involvement, and budget goal commitment on the relationship between budgetary participation and managerial performance, which is the theoretical gap explored. Design/methodology/approach: Descriptive and quantitative survey research carried out through structural equation modeling (SEM) with a sample composed of 251 controllers working in companies in Southern Brazil. Findings: The findings show that the intervening variables (psychological resilience and managerial attitudes) exert a positive influence on the tested relations. The results demonstrate that participative budgeting influences managerial performance through the cognitive effects of psychological resilience, combined with the affective effects of budget goal commitment. Job involvement enhances levels of psychological resilience and has positive effects on managerial performance. Thus, it can be concluded that budget configuration influences controllers' resilience levels and contributes to their commitment to budget goals, as it triggers cognitive and affective reactions that increase managerial performance. Keywords: participative budgeting, resilience, job involvement, commitment to budget goal, managerial performance Objetivo: Analisar os efeitos da resiliencia psicologica e das atitudes gerenciais (envolvimento no trabalho e comprometimento com as metas orcamentarias) na relacao entre participacao orcamentaria e desempenho gerencial. Originalidade/valor: A pesquisa inova ao fornecer evidencias dos efeitos cognitivos da resiliencia psicologica, dos efeitos afetivos do envolvimento no trabalho e do comprometimento com as metas orcamentarias na relacao entre participacao orcamentaria e desempenho gerencial, sendo essa a lacuna teorica explorada. Design/metodologia/abordagem: Realizou-se uma pesquisa descritiva, de levantamento e quantitativa por meio de modelagem de equacoes estruturais (MEE), em uma amostra composta por 251 profissionais controllers de empresas da Regiao Sul do Brasil. Resultados: Os resultados revelam que as variaveis intervenientes (resiliencia psicologica e atitudes gerenciais) exercem influencia positiva na rel
ISSN:1518-6776
DOI:10.1590/1678-6971/eRAMG230285.en