BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE

Detalhes bibliográficos
Autor(a) principal: Lavarda, Carlos Eduardo Facin
Data de Publicação: 2015
Outros Autores: Sant’ana, Sueli Viviani, Manfroi, Leossania, Dagostini, Luciane
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/43225
Resumo: The study aimed to verify the influence of manager’s budget participation in setting budget targets in an agroindustrial cooperative southern Brazil. To this end, we carried out a descriptive study with a qualitative approach and through case study. As a technique for data collection used a semi-structured interview and a structured questionnaire. The results showed that there was the existence of an alignment between budget participation and the level of budgetary target, the acceptance of the target budget, and commitment to budgetary target. Thus, it was found that managers participation in budgeting facilitates compliance with budget targets, as well as satisfaction in working for the company indicates a commitment to budgetary target. We conclude that participation in budget setting influences the budget targets in the company studied.
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spelling BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVEPARTICIPAÇÃO ORÇAMENTÁRIA E DEFINIÇÃO DAS METAS ORÇAMENTÁRIAS EM UMA COOPERATIVA AGROINDUSTRIALBudget participationBudget targetsBudgetCooperativeParticipação orçamentáriaMeta orçamentáriaOrçamentoCooperativasThe study aimed to verify the influence of manager’s budget participation in setting budget targets in an agroindustrial cooperative southern Brazil. To this end, we carried out a descriptive study with a qualitative approach and through case study. As a technique for data collection used a semi-structured interview and a structured questionnaire. The results showed that there was the existence of an alignment between budget participation and the level of budgetary target, the acceptance of the target budget, and commitment to budgetary target. Thus, it was found that managers participation in budgeting facilitates compliance with budget targets, as well as satisfaction in working for the company indicates a commitment to budgetary target. We conclude that participation in budget setting influences the budget targets in the company studied.Este estudo objetiva verificar a influência da participação orçamentária de gestores na definição das metas orçamentárias em uma cooperativa agroindustrial do sul do Brasil. Para tal, realiza-se uma pesquisa descritiva, com abordagem qualitativa, por meio de estudo de caso. Como técnica de coleta de dados, utiliza-se uma entrevista semiestruturada e um questionário estruturado. Os resultados demonstram um alinhamento entre a participação orçamentária e o nível da meta orçamentária, a aceitação da meta orçamentária e o compromisso com a meta orçamentária. Assim, constata-se que a participação dos gestores na elaboração do orçamento facilita o atendimento às metas orçamentárias e que a satisfação em trabalhar na empresa indica um compromisso com a meta orçamentária. Portanto, conclui-se que a participação orçamentária exerce influência na definição das metas orçamentárias na empresa estudada.UFRGS2015-09-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/43225ConTexto - Contabilidade em Texto; v. 15 n. 30 (2015): Maio/Ago. 20152175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/43225/pdf_48Lavarda, Carlos Eduardo FacinSant’ana, Sueli VivianiManfroi, LeossaniaDagostini, Lucianeinfo:eu-repo/semantics/openAccess2015-09-25T02:49:53Zoai:seer.ufrgs.br:article/43225Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2015-09-25T02:49:53ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
PARTICIPAÇÃO ORÇAMENTÁRIA E DEFINIÇÃO DAS METAS ORÇAMENTÁRIAS EM UMA COOPERATIVA AGROINDUSTRIAL
title BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
spellingShingle BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
Lavarda, Carlos Eduardo Facin
Budget participation
Budget targets
Budget
Cooperative
Participação orçamentária
Meta orçamentária
Orçamento
Cooperativas
title_short BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
title_full BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
title_fullStr BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
title_full_unstemmed BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
title_sort BUDGET PARTICIPATION AND SETTING BUDGET TARGETS IN AN AGROINDUSTRIAL COOPERATIVE
author Lavarda, Carlos Eduardo Facin
author_facet Lavarda, Carlos Eduardo Facin
Sant’ana, Sueli Viviani
Manfroi, Leossania
Dagostini, Luciane
author_role author
author2 Sant’ana, Sueli Viviani
Manfroi, Leossania
Dagostini, Luciane
author2_role author
author
author
dc.contributor.author.fl_str_mv Lavarda, Carlos Eduardo Facin
Sant’ana, Sueli Viviani
Manfroi, Leossania
Dagostini, Luciane
dc.subject.por.fl_str_mv Budget participation
Budget targets
Budget
Cooperative
Participação orçamentária
Meta orçamentária
Orçamento
Cooperativas
topic Budget participation
Budget targets
Budget
Cooperative
Participação orçamentária
Meta orçamentária
Orçamento
Cooperativas
description The study aimed to verify the influence of manager’s budget participation in setting budget targets in an agroindustrial cooperative southern Brazil. To this end, we carried out a descriptive study with a qualitative approach and through case study. As a technique for data collection used a semi-structured interview and a structured questionnaire. The results showed that there was the existence of an alignment between budget participation and the level of budgetary target, the acceptance of the target budget, and commitment to budgetary target. Thus, it was found that managers participation in budgeting facilitates compliance with budget targets, as well as satisfaction in working for the company indicates a commitment to budgetary target. We conclude that participation in budget setting influences the budget targets in the company studied.
publishDate 2015
dc.date.none.fl_str_mv 2015-09-24
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/43225
url https://seer.ufrgs.br/index.php/ConTexto/article/view/43225
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/43225/pdf_48
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 15 n. 30 (2015): Maio/Ago. 2015
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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