Effects of budget favorability on the relationship between participation, attitudes and managerial performance
DOI:
https://doi.org/10.5007/2175-8069.2022.e82385Keywords:
Altitude, Growth, Proportionality, School children.Abstract
The research seeks to assess the intervening effects of budget favorability on the relationship between budgetary participation, attitudes towards budget decision makers (trust in the supervisor and organizational commitment) and managerial performance. The descriptive research was carried out through a survey and quantitative data approach (path analysis), with a sample of 156 managers with budgetary responsibility in large Brazilian industrial organizations. The results show that budgetary participation and budget favorability interact to directly influence managerial attitudes related to trust in the supervisor and organizational commitment. Such interactions consequently exert a direct and joint influence on managerial performance. In view of the analyzed sample, we conclude that budget favorability influences the relationship between budgetary participation, attitudes towards budget decision makers and managerial performance. These results contribute to the literature by deepening the understanding of the conditions for obtaining better managerial performance in the budgetary context and the intervening effects of budget favorability.
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