Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment
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Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/628 |
Resumo: | The objective of this study is to evaluate the influence of the diagnostic and interactive use of the budget on managerial performance, as mediated by organizational commitment. A survey was carried out using Brazilian textile industry companies as a population, and the sample consists of 133 respondents to the questionnaire. Structural equation modeling was used to test the hypotheses. The results showed that the diagnostic and/or interactive use of the budget influences organizational commitment, as well as influencing managerial performance. The organizational commitment variable had a total mediating effect on the relationship between the use of budgetary control system and managerial performance, indicating that forms of budget use affect managerial performance only when managers are committed to the organization. Based on the results, we concluded that forms of budget use had influence on organizational commitment and on the managerial performance in the surveyed companies. These results advance the literature as they reveal that the diagnostic use and interactive use of the budget are antecedent variables of organizational commitment, leading to behaviors at work that can contribute to increasing managerial performance. |
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BBR. Brazilian Business Review (English edition. Online) |
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Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational CommitmentInfluência do Uso Diagnóstico e Interativo do Orçamento no Desempenho Gerencial Mediado pelo Comprometimento OrganizacionalBudgetary control systemDiagnostic UseInteractive UseOrganizational CommitmentManagerial PerformanceSistema de controle orçamentárioUso DiagnósticoUso InterativoComprometimento OrganizacionalDesempenho GerencialThe objective of this study is to evaluate the influence of the diagnostic and interactive use of the budget on managerial performance, as mediated by organizational commitment. A survey was carried out using Brazilian textile industry companies as a population, and the sample consists of 133 respondents to the questionnaire. Structural equation modeling was used to test the hypotheses. The results showed that the diagnostic and/or interactive use of the budget influences organizational commitment, as well as influencing managerial performance. The organizational commitment variable had a total mediating effect on the relationship between the use of budgetary control system and managerial performance, indicating that forms of budget use affect managerial performance only when managers are committed to the organization. Based on the results, we concluded that forms of budget use had influence on organizational commitment and on the managerial performance in the surveyed companies. These results advance the literature as they reveal that the diagnostic use and interactive use of the budget are antecedent variables of organizational commitment, leading to behaviors at work that can contribute to increasing managerial performance.Este estudo objetiva avaliar a influência do uso diagnóstico e interativo do orçamento no desempenho gerencial mediado pelo comprometimento organizacional. Uma survey foi realizada tendo como população empresas industriais brasileiras do setor têxtil, e a amostra compõe-se dos 133 respondentes do questionário. Para testar as hipóteses, utilizou-se a modelagem de equações estruturais. Os resultados mostram que o uso do orçamentode forma diagnóstica e/ou interativa influencia no comprometimento organizacional, tal como este influencia no desempenho gerencial. O comprometimento organizacional apresentou efeito de mediação total na relação entre o uso do sistema de controle orçamentário e o desempenho gerencial, e isso indica que as formas de uso do orçamento só afetam o desempenho gerencial quando os gestores estão comprometidos com a organização. Conclui-se, com base nos resultados, que as formas de uso do orçamento são influenciadoras do comprometimento organizacional e dodesempenho gerencial nas empresas pesquisadas. Esses achados avançam nos estudos ao revelar que o uso diagnóstico e uso interativo do orçamento sãovariáveis antecedentes do comprometimento organizacional, o que direciona a comportamentos no trabalho os quais podem contribuir para o aumento do desempenho gerencial.FUCAPE Business Shool2020-11-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/62810.15728/bbr.2021.18.1.5Brazilian Business Review; Vol. 18 No. 1 (2021): January to February 2021; 82-100Brazilian Business Review; v. 18 n. 1 (2021): Janeiro a Fevereiro 2021; 82-1001808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/628/945http://www.bbronline.com.br/index.php/bbr/article/view/628/946Copyright (c) 2019 Brazilian Business Reviewhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSimão Kaveski, Itzhak DavidBeuren, Ilse MariaGomes, TayseFacin Lavarda, Carlos Eduardo2021-02-22T14:29:45Zoai:ojs.pkp.sfu.ca:article/628Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2021-02-22T14:29:45BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment Influência do Uso Diagnóstico e Interativo do Orçamento no Desempenho Gerencial Mediado pelo Comprometimento Organizacional |
title |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
spellingShingle |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment Simão Kaveski, Itzhak David Budgetary control system Diagnostic Use Interactive Use Organizational Commitment Managerial Performance Sistema de controle orçamentário Uso Diagnóstico Uso Interativo Comprometimento Organizacional Desempenho Gerencial |
title_short |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
title_full |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
title_fullStr |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
title_full_unstemmed |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
title_sort |
Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
author |
Simão Kaveski, Itzhak David |
author_facet |
Simão Kaveski, Itzhak David Beuren, Ilse Maria Gomes, Tayse Facin Lavarda, Carlos Eduardo |
author_role |
author |
author2 |
Beuren, Ilse Maria Gomes, Tayse Facin Lavarda, Carlos Eduardo |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Simão Kaveski, Itzhak David Beuren, Ilse Maria Gomes, Tayse Facin Lavarda, Carlos Eduardo |
dc.subject.por.fl_str_mv |
Budgetary control system Diagnostic Use Interactive Use Organizational Commitment Managerial Performance Sistema de controle orçamentário Uso Diagnóstico Uso Interativo Comprometimento Organizacional Desempenho Gerencial |
topic |
Budgetary control system Diagnostic Use Interactive Use Organizational Commitment Managerial Performance Sistema de controle orçamentário Uso Diagnóstico Uso Interativo Comprometimento Organizacional Desempenho Gerencial |
description |
The objective of this study is to evaluate the influence of the diagnostic and interactive use of the budget on managerial performance, as mediated by organizational commitment. A survey was carried out using Brazilian textile industry companies as a population, and the sample consists of 133 respondents to the questionnaire. Structural equation modeling was used to test the hypotheses. The results showed that the diagnostic and/or interactive use of the budget influences organizational commitment, as well as influencing managerial performance. The organizational commitment variable had a total mediating effect on the relationship between the use of budgetary control system and managerial performance, indicating that forms of budget use affect managerial performance only when managers are committed to the organization. Based on the results, we concluded that forms of budget use had influence on organizational commitment and on the managerial performance in the surveyed companies. These results advance the literature as they reveal that the diagnostic use and interactive use of the budget are antecedent variables of organizational commitment, leading to behaviors at work that can contribute to increasing managerial performance. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-11-16 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/628 10.15728/bbr.2021.18.1.5 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/628 |
identifier_str_mv |
10.15728/bbr.2021.18.1.5 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/628/945 http://www.bbronline.com.br/index.php/bbr/article/view/628/946 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 18 No. 1 (2021): January to February 2021; 82-100 Brazilian Business Review; v. 18 n. 1 (2021): Janeiro a Fevereiro 2021; 82-100 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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