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Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance

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  • Vinícius Costa da Silva Zonatto
  • Juliana Constâncio Nascimento
  • Micheli Aparecida Lunardi
  • Larissa Degenhart

Abstract

Objective: the purpose of this paper is to investigate the effects of budget participation on management attitudes, job satisfaction, and managerial performance of controllers of Brazilian companies. Methodology: a descriptive, survey, and quantitative research was conducted from a sample of 316 individuals with budgetary responsibility. Results: the results indicated that budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers’ performance in budget activities. Indirect relationships revealed that managerial attitudes toward budget and job satisfaction mediate the relationship between budgetary participation and managerial performance. It was found that budgetary participation positively influences the level of use of the budget for the purposes of performance evaluation and contributes to the development of budgetary knowledge of managers. Conclusion: the budgetary participation is responsible for important consequences on the attitudes and performance of these professionals. From a managerial point of view, it is essential to understand how the budgeting process can influence the attitudes, satisfaction, and performance of controllers in the budgeting context, since after this understanding, the managerial functions can be improved.

Suggested Citation

  • Vinícius Costa da Silva Zonatto & Juliana Constâncio Nascimento & Micheli Aparecida Lunardi & Larissa Degenhart, 2020. "Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 24(6), pages 532-549.
    • Handle: RePEc:abg:anprac:v:24:y:2020:i:6:1410
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    References listed on IDEAS

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    1. Dunk, Alan S., 1992. "The effects of managerial level on the relationship between budgetary participation and job satisfaction," The British Accounting Review, Elsevier, vol. 24(3), pages 207-218.
    2. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.
    3. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
    4. Dunk, Alan S., 1989. "Budget emphasis, budgetary participation and managerial performance: A note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 321-324, July.
    5. Brownell, Peter, 1983. "Leadership style, budgetary participation and managerial behavior," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 307-321, October.
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    1. Daniele Cristina Bernd & Ilse Maria Beuren & Celliane Ferraz Pazetto & Carlos Eduardo Facin Lavarda, 2022. "Antecedents of Commitment to Budgetary Goals," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 26(2), pages 200018-2000.
    2. Dakhli Anissa, 2021. "Budget behaviour and cultural contingencies: case study in a Tunisian company," International Journal of Contemporary Management, Sciendo, vol. 57(2), pages 19-30, June.

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