Effect of Manager’s Characteristics on Budget Participation mediated by Perception of Procedural Justice

• Autor(a) principal: Rengel, Rodrigo
• Data de Publicação: 2020
• Outros Autores: Monteiro, Januário José, Lunkes, Rogério João, Lavarda, Carlos Eduardo Facin, Schnorrenberger, Darci
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2260
• topic: Upper Echelon Theory (UET); Characteristics of TMT; Budget Participation; Procedural justice; Hotels.; Teoria dos Escalões Superiores (TES); Características dos gestores; Participação orçamentária; Justiça processual; Hotéis.

Objective: To examine the relationship between managerial characteristics, perception of procedural fairness and budget participation.Method: A survey was conducted with 94 managers of large hotels in Brazil. We adopted the technique of Structural Equation Modeling for data analysis, performed in the software SmartPLS version 3.Originality/Relevance: The proposal indicates that decisions taken during the budget process are related to managers’ characteristics. These characteristics influence budget participation and the perception of procedural justice. The relevance of the research is to check the mediation of procedural justice in the relationship between managers’ characteristics and budget participation.Results: The results indicate that managers’ characteristics are directly related to budget participation, and managers' perception of procedural justice is related to budget participation. Also, it has a mediating relationship between managers’ characteristics and budget participation. Based on the findings, it appears that the characteristics of Brazilian hotel managers determine the way managers feel procedurally justified and improve their budget participation.Theoretical/Methodological contributions: This paper makes a relevant contribution to the literature on the study theme, as there is still little knowledge of how procedural justice can mediate this relationship between managerial characteristics and budget participation.Social/management contributions: The present research contributes to hotel management because it is a sector characterized by a high level of competition and risk, in which budget efficiency can be one of the key success factors.