Influência das informações relevantes para o trabalho, crenças de autoeficácia e compromisso com as metas orçamentárias na relação entre participação orçamentária e o desempenho gerencial

Abstract

This research investigates the influence of job-relevant information, self-efficacy beliefs, and commitment to budget goals on the relationship between budget participation and managerial performance of controllers of industrial companies operating in Brazil. For this investigation, it was supported by Social Cognitive Theory (Bandura's, 1977a), under the premise of social interaction, in which human behavior is the result of the reciprocal influence of cognitive and personal, behavioral and environmental factors. This descriptive survey research, with a quantitative data approach, was carried out with 261 controllers, who have budgetary responsibility in the organization where they work. For data analysis, descriptive statistical analysis, factor analysis, and structural equation modeling procedures were adopted. The results found show that budgetary participation has a direct and positive influence on all the variables investigated. It was also evidenced that job-relevant information promotes self-efficacy beliefs, commitment to budget targets, and managerial performance. Like commitment to budget goals, self-efficacy beliefs also have a positive and significant influence on managerial performance. However, the relationship between self-efficacy and commitment to goals showed no significant relationship. The analysis of the joint interactive influence of budget participation with job-relevant information, self-efficacy beliefs, and commitment to budget goals has been shown to enhance managerial performance. From these results, it can be inferred that, in the sample analyzed, the managerial performance of controllers who have budget responsibility is influenced by a set of cognitive and personal factors (self-efficacy), behavioral (commitment to budget goals) and environmental factors (budget participation, work-relevant information). In the same way, that the interaction between these factors (self-efficacy, commitment to budget goals, and relevant work information), when present in the budgeting context, reflect positively on the cognitive and motivational effects of budget participation, which enhance managerial performance. It is concluded that the participatory budget setting promotes the availability of job-relevant information, improving controllers' self-efficacy beliefs and commitment to the established budget goals, interactions that enhance managerial performance. This research extends existing knowledge on the cognitive enabling effects of budget participation. It provides a better understanding of the effects of managerial practices adopted in the budgeting context, and their effects on the cognitions and behaviors of controllers, contributing that organizations and managers can rethink budget management practices adopted, with a view to creating better conditions for the achievement of better managerial performance.