Evidências da relação entre participação orçamentária, comprometimento organizacional e o desempenho gerencial
DOI:
https://doi.org/10.5902/1983465938283Palavras-chave:
Budgetary Participation. Organizational Commitment. Managerial PerformanceResumo
Objetivo - Esta pesquisa objetiva investigar as relações entre participação orçamentária, comprometimento organizacional e o desempenho gerencial.
Desenho/metodologia/abordagem - Realizou-se um estudo descritivo, de levantamento e quantitativo, a partir da análise de trajetórias e com os dados de 150 gestores com responsabilidades orçamentárias das maiores empresas brasileiras do ramo de exportação.
Resultados - Os resultados revelam que a participação orçamentária melhora o desempenho gerencial de duas maneiras: diretamente, como consequência do envolvimento e influência dos gestores no processo orçamentário e indiretamente, quando o compromisso dos gestores com a organização aumenta devido à sua participação e envolvimento nas definições orçamentárias.
Limitações/implicações da pesquisa – Destaca-se a limitação da utilização de medidas auto relatadas para a medição das relações propostas. Esta pesquisa indica que aspectos comportamentais relacionados ao processo orçamentário, apresentam implicações significativas para os resultados relacionados com o trabalho.
Implicações práticas - Os resultados sugerem que as organizações devem permitir a participação dos gestores no processo de definição de metas e objetivos orçamentários, visto que esta ação desencadeia um comprometimento maior do indivíduo com a organização e melhor desempenho no trabalho.
Implicações sociais – Os achados podem ajudar as organizações no entendimento de fatores que podem ser melhorados na organização para que os funcionários se sentem comprometidos com a empresa em que atuam e consequentemente apresentem melhor participação orçamentária e desempenho.
Originalidade/valor – Esta pesquisa buscou ampliar a discussão existente na literatura contábil sobre o papel dos processos orçamentários e suas implicações para o comprometimento organizacional e o desempenho gerencial em atividades orçamentárias.
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