Efeitos do compartilhamento de informações, estresse ocupacional e insegurança no trabalho na relação entre a participação orçamentária e o compromisso com as metas
DOI:
https://doi.org/10.5007/2175-8069.2024.e98288Palavras-chave:
Participação Orçamentária, Compartilhamento de Informações, Estresse Ocupacional, Insegurança no Trabalho, Compromisso com as Metas OrçamentáriasResumo
Este estudo analisa os efeitos do compartilhamento de informações, estresse ocupacional e insegurança no trabalho na relação entre a participação e o compromisso com as metas orçamentárias. Pesquisa descritiva, de levantamento e abordagem quantitativa, utilizando modelagem de equações estruturais (MEE), teve a participação de 166 controllers de organizações industriais. Os resultados indicam que a participação orçamentária potencializa o compartilhamento de informações, porém, não exerce influência direta positiva e significativa no compromisso com as metas orçamentárias. Este é determinado pelos níveis de compartilhamento de informações verticais existentes entre superiores e subordinados. Os resultados também revelam que maiores níveis de estresse ocupacional elevam os níveis de insegurança no trabalho. Contudo, não são suficientes para impactar negativamente no compromisso dos controllers com as metas orçamentárias estabelecidas. Conclui-se que o compartilhamento de informações constitui importante variável interveniente para a redução dos níveis de estresse ocupacional e insegurança no trabalho, sendo determinante para influenciar positivamente o comprometimento dos controllers com as metas orçamentárias estabelecidas. Este estudo contribui para literatura de contabilidade gerencial fornecendo novos insights sobre um processo complexo que vai além do controle orçamentário e do compartilhamento de informações, revelando como tais interações refletem no compromisso de controllers com as tarefas e metas de trabalho, diante das pressões institucionais existentes para o seu cumprimento.
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Esta obra está licenciada sob uma Licença Creative Commons.
