EFFECTS OF WORK-RELEVANT INFORMATION AND PROACTIVE PERSONALITY ON THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND MANAGERIAL PERFORMANCE

• Autor(a) principal: Ribeiro Bitencourt, Iago
• Data de Publicação: 2023
• Outros Autores: Zonatto, Vinícius Costa da Silva, Degenhart, Larissa, Soares, Cristiano Sausen
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/136803

This research analyzes the effects of work-relevant information and proactive personality on the relationship between budget participation and managerial performance. Descriptive research, carried out through a survey and quantitative approach, was applied to a sample composed of 166 controllers working in manufacturers located in Brazil. The results reveal that a higher level of participation in the budget process facilitates the acquisition, generation and dissemination of important work information, thus increasing the chances of achieving goals and improving managerial performance. Other results also showed that relevant information was not determined related to proactive personality, indicating that, even with access and sharing of information, employees do not necessarily feel prepared to deal with adversity or take the lead in solving problems and proposing solutions. solutions. A proactive personality is considered a characteristic of the profile of some employees, which should emerge naturally, in this sense, not everyone who has this predisposition actually develops proactivity in practice through actions and attitudes. The research contributes empirically to the continuity of the discussion on the effects of budgetary participation on managerial performance, which present inconsistent results in the literature and analysis of the participants' cognitive context, including the proactivity variable. As for practical contributions, help managers seek the best practices for budget configuration, in a way that benefits the individual results of employees and the overall results of the organization.