The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives

• Autor(a) principal: Silva, Elvis Joel Rodrigues da
• Data de Publicação: 2024
• Outros Autores: Toigo, Leandro Augusto, Martins, Vinicius Abílio, Santos, Edicreia Andrade dos
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/34958
• topic: Leadership Styles. Learning Capacity. Use of Diagnostic Budgeting. Use of Interactive Budgeting.; The influence of leadership styles on learning capacity; Estilos de liderazgo; Capacidad de aprendizaje; Uso del Presupuesto de Diagnóstico; Uso del presupuesto interactivo.; Estilos de liderança. Capacidade de Aprendizagem. Uso do Orçamento Diagnóstico. Uso do Orçamento Interativo.

Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique of structural equations modeling with partial least squares estimation using SmartPLS software. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization. It is necessary to channel efforts or demand time for the management process, since the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work; it was possible to verify that the style of the leader has a significant influence on the use of the referred tool and that this can be a great ally if well developed.