Effects of Budgetary Participation on Asymmetry of Information, Occupational Stress and Managerial Performance

The study investigates the effects of budgetary participation on asymmetrical information, occupational stress and managerial performance among 121 managers with budgetary responsibility in Brazilian industrial organizations. Descriptive research was conducted by means of a survey and a quantitative approach. The results indicate that the levels of budgetary participation observed in this sample differ among managers, as does their performance. Participation and performance are negatively associated with role ambiguity and stress at work. These findings suggest that higher levels of budgetary participation contribute to a reduction in role ambiguity and occupational stress levels and the achievement of better performance. The relationships between asymmetry of information and role conflict and participation and performance were not found to be statistically significant. This evidence makes it possible to conclude that budgetary participation influences role ambiguity, stress at work and managerial performance, but it was not possible to infer that it affects the asymmetry of information and role conflict. Thus, we have found that participation affects performance both directly and indirectly when mediated by the variable of role ambiguity.