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What are the influences of budget participation on information sharing, organisational commitment, and managerial performance?

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  • Rosana Santos de Oliveira

Abstract

This study analysed the influence of budgetary participation on information sharing, organisational commitment, and managerial performance. Data were collected from 109 managers of companies in the Brazilian port sector, and the analysis was performed using the PLS-SEM technique. The main results show a positive and significant influence of budgetary participation on information sharing and affective commitment. In addition, information sharing positively affects the dimensions of organisational commitment. Affective commitment plays a direct influence on managerial performance. The results also suggest that the influence of budgetary participation on managerial performance is indirect, mediated by affective commitment. This study contributes to the literature by exploring the proposed interrelationships, providing insights into the dimensionality of organisational commitment in the budgetary context, and presenting new evidence applicable to other sectors.

Suggested Citation

  • Rosana Santos de Oliveira, 2026. "What are the influences of budget participation on information sharing, organisational commitment, and managerial performance?," International Journal of Management and Decision Making, Inderscience Enterprises Ltd, vol. 25(3), pages 242-259.
    • Handle: RePEc:ids:ijmdma:v:25:y:2026:i:3:p:242-259
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