Efecto mediador del agotamiento emocional en la relación entre la supervisión abusiva y la holgura presupuestaria de las cooperativas agroindustriales
DOI:
https://doi.org/10.5007/2175-8069.2024.e92288Palabras clave:
Supervisión abusiva, Agotamiento emocional, Identidad moral, Recorte presupuestarioResumen
Este estudio analizó el efecto mediador del agotamiento emocional en la relación entre supervisión abusiva y holgura presupuestaria en cooperativas agroindustriales. Paralelamente, se analizó el efecto moderador de la identidad moral sobre la relación entre agotamiento emocional y holgura presupuestaria. Esta investigación se caracteriza por ser descriptiva, de encuesta, de enfoque cuantitativo utilizando Modelos de Ecuaciones Estructurales (SEM) y de regresión utilizando Mínimos Cuadrados Parciales – Mínimos Cuadrados Parciales (PLS). Participaron 88 mandos intermedios, responsables de la elaboración del presupuesto en grandes cooperativas agroindustriales brasileñas. Los resultados muestran que la supervisión abusiva no tuvo un efecto directo sobre la holgura presupuestaria. Sin embargo, cuando los subordinados sufren una supervisión abusiva, experimentan agotamiento emocional y, como forma de autoprotección, al ser un comportamiento poco ético de desvinculación organizacional, estarían generando holgura presupuestaria. Aunque estos subordinados tienen una alta identidad moral, esto no influyó en la relación entre el agotamiento emocional y la holgura presupuestaria. Como contribución teórica, esta investigación inserta en el entorno brasileño la discusión de nuevas variables relacionadas con la holgura presupuestaria, y también que en las cooperativas agroindustriales existe una baja relación entre supervisión abusiva y holgura. Las implicaciones prácticas y gerenciales son que existe un efecto mediador representativo del agotamiento emocional sobre la holgura presupuestaria, con esto los gerentes pueden actuar para reducir el agotamiento emocional y consecutivamente sobre la holgura presupuestaria, logrando así la efectividad gerencial de las cooperativas. En cuanto a la contribución social, no hubo evidencia de alta supervisión abusiva en la relación entre supervisor y subordinados en las cooperativas. Sin embargo, puede surgir agotamiento emocional, destacando así la necesidad de fortalecer los principios cooperativos y ofrecer un apoyo emocional adecuado.
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