The influence of the ethical climate on procedural justice and organizational commitment: the interaction of budgetary participation

• Autor(a) principal: Monteiro, Januário José
• Data de Publicação: 2021
• Outros Autores: Bortoluzzi, Daiane Antonini, Lunkes, Rogério João, Rosa, Fabricia Silva da
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/174754
• topic: Clima ético; Justiça procedimental; Participação orçamentária; Comprometimento organizacional; Ethical climate; Procedural justice; Budgetary participation; Organizational commitment

The research aims to evaluate the influence of the ethical climate, procedural justice, and budgetary participation in organizational commitment. To achieve the objective, a questionnaire was applied with managers from 150 companies listed in Brazil, Bolsa, Balcão (B3). The data were analyzed using structural equation modeling (PLS-SEM) and Fuzzy set qualitative comparative analysis (FsQCA). The results show that the ethical climate positively influences the perception of procedural justice and organizational commitment. It is also evident that the high level of budgetary participation has a positive influence on organizational commitment. In addition, the study shows that the participation of managers in the budgeting process positively intensifies the relationship between perception of procedural justice and organizational commitment. The research contributes to the literature by suggesting that greater adoption of ethical practices in the exercise of tasks and the participation of managers in preparing the budget, accentuates the high level of perception of procedural justice and organizational commitment.