Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Manancial - Repositório Digital da UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/27371 |
Resumo: | This research evaluates the influence of information sharing, psychological capital and work engagement on the relationship between budgetary participation and managerial performance of controllers of industrial companies operating in Brazil. The research is classified as descriptive, with a quantitative approach, carried out through a survey, with the application of a questionnaire through the LinkedIn® business network. The individuals participating in the study play the role of controller, controllership manager or controllership coordinator. The sample consisted of 261 managers with budgetary responsibility who perform this function. The theoretical relationships investigated in this research were tested using the structural equation modeling technique. The results found showed a direct and positive influence of budgetary participation on information sharing and engagement at work, but not significant on psychological capital and managerial performance, which suggests that the effects of budget participation on performance may not occur directly, but from other intervening variables and their joint interactions. Information sharing proved to be able to directly and positively influence psychological capital and managerial performance, but it does not have a direct and significant influence on work engagement. It was also observed that the positive psychological capabilities that make up the psychological capital of controllers directly and positively influence managerial performance and engagement at work, which in turn also has a positive influence on managerial performance. The interactions between information sharing, psychological capital and work engagement positively reflect the effects of budgetary participation on managerial performance, suggesting under which conditions budgetary participation will exert a positive influence on managerial performance. The research results converge with what is advocated in the Social Cognitive Theory, indicating that human behavior and action in the budgetary context are influenced by an interaction between different factors (cognitive and personal, behavioral and environmental). It is concluded that a participatory budgeting configuration involves managers in the preparation of the budget, stimulating the sharing of information and organizational communication. This communication enhances the controllers' positive psychological capabilities of self-efficacy, hope, optimism and resilience, which is why their engagement at work is enhanced, resulting in better managerial performance. This evidence also reveals that budgetary participation alone may not be enough to ensure better managerial performance. These findings contribute to a more appropriate choice of budget management practices that influence the cognition, behavior and performance of managers at work, as well as contributing to controllers in the knowledge of constraints of their managerial performance in the budgetary context. |
id |
UFSM-20_b57cd1190ee0342f62325d9989f1f6db |
---|---|
oai_identifier_str |
oai:repositorio.ufsm.br:1/27371 |
network_acronym_str |
UFSM-20 |
network_name_str |
Manancial - Repositório Digital da UFSM |
repository_id_str |
3913 |
spelling |
2022-12-16T13:39:09Z2022-12-16T13:39:09Z2022-09-12http://repositorio.ufsm.br/handle/1/27371This research evaluates the influence of information sharing, psychological capital and work engagement on the relationship between budgetary participation and managerial performance of controllers of industrial companies operating in Brazil. The research is classified as descriptive, with a quantitative approach, carried out through a survey, with the application of a questionnaire through the LinkedIn® business network. The individuals participating in the study play the role of controller, controllership manager or controllership coordinator. The sample consisted of 261 managers with budgetary responsibility who perform this function. The theoretical relationships investigated in this research were tested using the structural equation modeling technique. The results found showed a direct and positive influence of budgetary participation on information sharing and engagement at work, but not significant on psychological capital and managerial performance, which suggests that the effects of budget participation on performance may not occur directly, but from other intervening variables and their joint interactions. Information sharing proved to be able to directly and positively influence psychological capital and managerial performance, but it does not have a direct and significant influence on work engagement. It was also observed that the positive psychological capabilities that make up the psychological capital of controllers directly and positively influence managerial performance and engagement at work, which in turn also has a positive influence on managerial performance. The interactions between information sharing, psychological capital and work engagement positively reflect the effects of budgetary participation on managerial performance, suggesting under which conditions budgetary participation will exert a positive influence on managerial performance. The research results converge with what is advocated in the Social Cognitive Theory, indicating that human behavior and action in the budgetary context are influenced by an interaction between different factors (cognitive and personal, behavioral and environmental). It is concluded that a participatory budgeting configuration involves managers in the preparation of the budget, stimulating the sharing of information and organizational communication. This communication enhances the controllers' positive psychological capabilities of self-efficacy, hope, optimism and resilience, which is why their engagement at work is enhanced, resulting in better managerial performance. This evidence also reveals that budgetary participation alone may not be enough to ensure better managerial performance. These findings contribute to a more appropriate choice of budget management practices that influence the cognition, behavior and performance of managers at work, as well as contributing to controllers in the knowledge of constraints of their managerial performance in the budgetary context.Esta pesquisa avalia a influência do compartilhamento de informações, do capital psicológico e do engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial de controllers de empresas industriais que atuam no Brasil. A pesquisa classifica-se como descritiva, com abordagem quantitativa, realizada por meio de levantamento, com a aplicação de questionário por meio da rede de negócios LinkedIn®. Os indivíduos participantes do estudo exercem a função de controller, gerente de controladoria ou coordenador de controladoria. A amostra foi composta de 261 gestores com responsabilidade orçamentária que exercem tal função. As relações teóricas investigadas nesta pesquisa foram testadas a partir da técnica de modelagem de equações estruturais. Os resultados encontrados evidenciaram uma influência direta e positiva da participação orçamentária no compartilhamento de informações e no engajamento no trabalho, porém não significativa no capital psicológico e no desempenho gerencial, o que sugere que os efeitos da participação orçamentária no desempenho podem não ocorrer de maneira direta, mas a partir de outras variáveis intervenientes e suas interações conjuntas. O compartilhamento de informações mostrou-se capaz de influenciar direta e positivamente o capital psicológico e o desempenho gerencial, porém não possui influência direta e significativa no engajamento no trabalho. Observou-se também que as capacidades psicológicas positivas que compõe o capital psicológico dos controllers influenciam direta e positivamente o desempenho gerencial e o engajamento no trabalho, que por sua vez também possui influência positiva no desempenho gerencial. As interações entre compartilhamento de informações, capital psicológico e engajamento no trabalho refletem positivamente os efeitos da participação orçamentária no desempenho gerencial, sugerindo em que condições a participação orçamentária exercerá influência positiva no desempenho gerencial. Os resultados da pesquisa convergem com o preconizado na Teoria Social Cognitiva, indicando que o comportamento e a ação humana no contexto orçamentário são influenciados por uma interação existente entre diferentes fatores (cognitivos e pessoais, comportamentais e ambientais). Conclui-se que uma configuração orçamentária participativa envolve os gestores na elaboração do orçamento, estimulando o compartilhamento de informações e a comunicação organizacional. Essa comunicação potencializa as capacidades psicológicas positivas de autoeficácia, esperança, otimismo e resiliência dos controllers, motivo pelo qual o seu engajamento no trabalho é potencializado, resultando em melhor desempenho gerencial. Estas evidências também revelam que a participação orçamentária por si só pode não ser suficiente para assegurar melhor desempenho gerencial. Estes achados contribuem para uma escolha mais adequada de práticas de gestão orçamentária que influenciem a cognição, o comportamento e o desempenho dos gestores no trabalho, assim como contribui com os controllers no conhecimento de condicionantes do seu desempenho gerencial no contexto orçamentário.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESporUniversidade Federal de Santa MariaCentro de Ciências Sociais e HumanasPrograma de Pós-Graduação em Ciências ContábeisUFSMBrasilControladoria, Governança e SustentabilidadeAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessParticipação orçamentáriaCompartilhamento de informaçõesCapital psicológicoEngajamento no trabalhoDesempenho gerencialBudget participationInformation sharingPsychological capitalWork engagementManagement performanceCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISInfluência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencialInfluence of information sharing, psychological capital and work engagement on the relationship between budget participation and management performanceinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisZonatto, Vinícius Costa da Silvahttp://lattes.cnpq.br/1916486402947867Beuren, Ilse MariaMarquezan, Luiz Henrique Figueirahttp://lattes.cnpq.br/6453230604720251Machado, Fernanda Souto600200400001600600600600600fcc6db7f-ef12-4008-a155-f3032314460d7ac272db-3b1d-44e7-8ce1-ff2afa8d8b77ec343066-fa10-4a0a-b40a-63518583f700c1c720e0-50bd-4397-9b7d-579f19c54312reponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMORIGINALDIS_PPGCC_2022_MACHADO_FERNANDA.pdfDIS_PPGCC_2022_MACHADO_FERNANDA.pdfDissertação de mestradoapplication/pdf2212856http://repositorio.ufsm.br/bitstream/1/27371/1/DIS_PPGCC_2022_MACHADO_FERNANDA.pdfb825cd0fdc196c35037c8647e6d67bb6MD51CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8805http://repositorio.ufsm.br/bitstream/1/27371/2/license_rdf4460e5956bc1d1639be9ae6146a50347MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-81956http://repositorio.ufsm.br/bitstream/1/27371/3/license.txt2f0571ecee68693bd5cd3f17c1e075dfMD531/273712022-12-16 10:39:09.593oai:repositorio.ufsm.br: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ório Institucionalhttp://repositorio.ufsm.br/PUBhttp://repositorio.ufsm.br/oai/requestopendoar:39132022-12-16T13:39:09Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.por.fl_str_mv |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial |
dc.title.alternative.eng.fl_str_mv |
Influence of information sharing, psychological capital and work engagement on the relationship between budget participation and management performance |
title |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial |
spellingShingle |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial Machado, Fernanda Souto Participação orçamentária Compartilhamento de informações Capital psicológico Engajamento no trabalho Desempenho gerencial Budget participation Information sharing Psychological capital Work engagement Management performance CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial |
title_full |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial |
title_fullStr |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial |
title_full_unstemmed |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial |
title_sort |
Influência do compartilhamento de informações, capital psicológico e engajamento no trabalho na relação entre participação orçamentária e o desempenho gerencial |
author |
Machado, Fernanda Souto |
author_facet |
Machado, Fernanda Souto |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Zonatto, Vinícius Costa da Silva |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/1916486402947867 |
dc.contributor.referee1.fl_str_mv |
Beuren, Ilse Maria |
dc.contributor.referee2.fl_str_mv |
Marquezan, Luiz Henrique Figueira |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/6453230604720251 |
dc.contributor.author.fl_str_mv |
Machado, Fernanda Souto |
contributor_str_mv |
Zonatto, Vinícius Costa da Silva Beuren, Ilse Maria Marquezan, Luiz Henrique Figueira |
dc.subject.por.fl_str_mv |
Participação orçamentária Compartilhamento de informações Capital psicológico Engajamento no trabalho Desempenho gerencial |
topic |
Participação orçamentária Compartilhamento de informações Capital psicológico Engajamento no trabalho Desempenho gerencial Budget participation Information sharing Psychological capital Work engagement Management performance CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Budget participation Information sharing Psychological capital Work engagement Management performance |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This research evaluates the influence of information sharing, psychological capital and work engagement on the relationship between budgetary participation and managerial performance of controllers of industrial companies operating in Brazil. The research is classified as descriptive, with a quantitative approach, carried out through a survey, with the application of a questionnaire through the LinkedIn® business network. The individuals participating in the study play the role of controller, controllership manager or controllership coordinator. The sample consisted of 261 managers with budgetary responsibility who perform this function. The theoretical relationships investigated in this research were tested using the structural equation modeling technique. The results found showed a direct and positive influence of budgetary participation on information sharing and engagement at work, but not significant on psychological capital and managerial performance, which suggests that the effects of budget participation on performance may not occur directly, but from other intervening variables and their joint interactions. Information sharing proved to be able to directly and positively influence psychological capital and managerial performance, but it does not have a direct and significant influence on work engagement. It was also observed that the positive psychological capabilities that make up the psychological capital of controllers directly and positively influence managerial performance and engagement at work, which in turn also has a positive influence on managerial performance. The interactions between information sharing, psychological capital and work engagement positively reflect the effects of budgetary participation on managerial performance, suggesting under which conditions budgetary participation will exert a positive influence on managerial performance. The research results converge with what is advocated in the Social Cognitive Theory, indicating that human behavior and action in the budgetary context are influenced by an interaction between different factors (cognitive and personal, behavioral and environmental). It is concluded that a participatory budgeting configuration involves managers in the preparation of the budget, stimulating the sharing of information and organizational communication. This communication enhances the controllers' positive psychological capabilities of self-efficacy, hope, optimism and resilience, which is why their engagement at work is enhanced, resulting in better managerial performance. This evidence also reveals that budgetary participation alone may not be enough to ensure better managerial performance. These findings contribute to a more appropriate choice of budget management practices that influence the cognition, behavior and performance of managers at work, as well as contributing to controllers in the knowledge of constraints of their managerial performance in the budgetary context. |
publishDate |
2022 |
dc.date.accessioned.fl_str_mv |
2022-12-16T13:39:09Z |
dc.date.available.fl_str_mv |
2022-12-16T13:39:09Z |
dc.date.issued.fl_str_mv |
2022-09-12 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/27371 |
url |
http://repositorio.ufsm.br/handle/1/27371 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.cnpq.fl_str_mv |
600200400001 |
dc.relation.confidence.fl_str_mv |
600 600 600 600 600 |
dc.relation.authority.fl_str_mv |
fcc6db7f-ef12-4008-a155-f3032314460d 7ac272db-3b1d-44e7-8ce1-ff2afa8d8b77 ec343066-fa10-4a0a-b40a-63518583f700 c1c720e0-50bd-4397-9b7d-579f19c54312 |
dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Ciências Contábeis |
dc.publisher.initials.fl_str_mv |
UFSM |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Controladoria, Governança e Sustentabilidade |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
reponame:Manancial - Repositório Digital da UFSM instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Manancial - Repositório Digital da UFSM |
collection |
Manancial - Repositório Digital da UFSM |
bitstream.url.fl_str_mv |
http://repositorio.ufsm.br/bitstream/1/27371/1/DIS_PPGCC_2022_MACHADO_FERNANDA.pdf http://repositorio.ufsm.br/bitstream/1/27371/2/license_rdf http://repositorio.ufsm.br/bitstream/1/27371/3/license.txt |
bitstream.checksum.fl_str_mv |
b825cd0fdc196c35037c8647e6d67bb6 4460e5956bc1d1639be9ae6146a50347 2f0571ecee68693bd5cd3f17c1e075df |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 |
repository.name.fl_str_mv |
Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
|
_version_ |
1801223801255493632 |