The relationship between cost management knowledge and budgetary participation with managers’ performance

• Autor(a) principal: Santos, Alexandre Corrêa dos
• Data de Publicação: 2014
• Outros Autores: Lavarda, Carlos Eduardo Facin, Edson Marcello, Idair
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
• Texto Completo: https://rbgn.fecap.br/RBGN/article/view/1236
• topic: Conhecimento em custos. Desempenho. Participação Orçamentária; Desempenho dos gestores

Management control systems are applied tools thatmay be useful to align managers’ personal interestsconcerning organizational goals. In this context,corporate budgets are used as an organizationalcontrol tool and, historically, research reveals thattheir use, associated with other tools such as thosereferring to management and budgeting, maycontribute to managers’ individual performanceand, globally, to organizational performance itself.However, subjective and behavioral phenomenamay also affect the organizational environment;thus, it is appropriate to investigate the effectof control tools on the behavior of individuals.This paper is based on the work of Agbejule andSaarikoski (2006), and it aims to investigatethe relationship between cost managementknowledge and budgetary participation withthe performance of managers. The survey isdescriptive as to its goal and to procedures suchas surveys, and quantitative as to the approachtaken to approaching the problem. The sampleconsists of hierarchical middle-level managersworking in organizations located in SouthernBrazil. Survey data was analyzed with Regressionand Factor Analysis statistical methods, using 18.0version SPSS software. Results indicate that thereis an influence of cost management knowledgeand budgetary participation on managers’performance, but only for factors consideredcollective managerial performance.Keywords: Cost management knowledge.Managerial performance. Budgetary participation.