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Beyond The Numbers: The Intervention Of Innovation Orientation Between The Use Of The Budget And Performance In Brazilian Ict Companies

Author

Listed:
  • ANDRELA DULCE MARTINS

    (Federal Institute Catarinense and Federal University of Santa, Catarina, Brazil)

  • CARLOS EDUARDO FACIN LAVARDA

    (Federal University of Santa Catarina - CNPq Scholarship, Brazil)

Abstract

This study examined the effect of diagnostic and interactive use of budget on organizational performance mediated by innovation orientation. This was a quantitative and descriptive research in which a survey was carried out with managers of Information and Communication Technology companies. According to the results, the use of the budget does not seem to have a direct relationship with organizational performance, as the relationship was no non-significant. Furthermore, the results suggest that innovation orientation has a positive impact on organizational performance and intervenes positively in the relationship between the interactive use of the budget and organizational performance. The work contributes to budgetary research and innovation, fostering an organizational culture that values both efficiency and the capacity for adaptation and renewal, in addition to guiding managers in the search for best management practices to deal with the dynamism present in the innovative environment.

Suggested Citation

  • Andrela Dulce Martins & Carlos Eduardo Facin Lavarda, 2024. "Beyond The Numbers: The Intervention Of Innovation Orientation Between The Use Of The Budget And Performance In Brazilian Ict Companies," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 28(01n02), pages 1-27, February.
    • Handle: RePEc:wsi:ijimxx:v:28:y:2024:i:01n02:n:s1363919624500099
    DOI: 10.1142/S1363919624500099
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