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

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Vinícius Costa da Silva Zonatto
https://orcid.org/0000-0003-0823-6774 orcid
Juliana Constâncio Nascimento
https://orcid.org/0000-0002-8661-127X orcid
Micheli Aparecida Lunardi
https://orcid.org/0000-0003-0622-928X orcid
Larissa Degenhart
https://orcid.org/0000-0003-0651-8540 orcid


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.


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Zonatto, V. C. da S., Nascimento, J. C., Lunardi, M. A., & Degenhart, L. (2020). Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance. Journal of Contemporary Administration, 24(6), 532-549. https://doi.org/10.1590/1982-7849rac2020200047


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