The influence of leadership styles on the learning capacity in budgeting: a study in agroindustrial cooperatives

• Autor(a) principal: Silva, Elvis Joel Rodrigues da
• Data de Publicação: 2024
• Outros Autores: Toigo, Leandro Augusto, Martins, Vinicius Abílio Martins, Santos, Edicreia Andrade dos Santos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/31814
• topic: Leadership Styles; Learning Capacity; Use of Diagnostic Budgeting; Use of Interactive Budgeting; Estilos de liderança; Capacidade de Aprendizagem; Uso do Orçamento Diagnóstico; Uso do Orçamento Interativo; Orçamento empresarial; Estilos de liderazgo; Capacidad de aprendizaje; Uso del Presupuesto de Diagnóstico; Uso del presupuesto interactivo

Purpose: Investigate the influences of leadership styles on learning ability and types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, in terms of objectives, field survey or survey, in terms of procedures, it is quantitative with the application of the statistical technique modeling of structural equations with estimation by partial least squares through SmartPLS. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) the 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) the 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, once 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 referred to tool and that this can be a great ally two managers will be developed.