Efeito mediador da exaustão emocional na relação entre supervisão abusiva e folga orçamentária das cooperativas agroindustriais
DOI:
https://doi.org/10.5007/2175-8069.2024.e92288Palavras-chave:
Supervisão Abusiva, Exaustão Emocional, Identidade Moral, Folga Orçamentária, Cooperativas agroindustriaisResumo
Este estudo analisou o efeito mediador da exaustão emocional na relação entre supervisão abusiva e folga orçamentária das cooperativas agroindustriais. Simultaneamente, analisou-se o efeito moderador da identidade moral na relação entre exaustão emocional e folga orçamentária. Esta pesquisa é caracterizada como descritiva, survey, abordagem quantitativa com uso de Modelos de Equações Estruturais (MEE) e regressão por Mínimos Quadrados Parciais – Partial Least Squares (PLS). Houve a participação de 88 gestores intermediários, responsáveis pela elaboração do orçamento em cooperativas agroindustriais brasileiras de grande porte. Os resultados mostram que a supervisão abusiva não teve efeito direto sobre a folga orçamentária. No entanto, quando os subordinados sofrem com a supervisão abusiva, apresentam exaustão emocional e, como forma de autoproteção, sendo um comportamento antiético de descomprometimento organizacional, estariam gerando a folga orçamentária. Embora esses subordinados possuam alta identidade moral, esta não influenciou na relação entre exaustão emocional e folga orçamentária. Como contribuição teórica, esta pesquisa insere no ambiente brasileiro a discussão de novas variáveis relacionadas a folga orçamentária, e ainda, que em cooperativas agroindustriais exista baixa relação da supervisão abusiva com a folga. As implicações práticas e gerenciais são que existe o representativo efeito mediador da exaustão emocional na folga orçamentária, com isso, os gestores podem atuar na redução de exaustão emocional e consecutivamente na folga orçamentária, assim alcançar a eficácia gerencial das cooperativas. Quanto a contribuição social, não se encontrou indícios de elevada supervisão abusiva na relação entre supervisor e subordinados nas cooperativas. Contudo, a exaustão emocional pode surgir, assim destaca-se a necessidade de fortalecer os princípios cooperativistas e oferecer suporte emocional adequado.
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