Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance
Main Article Content
VinÃcius 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.
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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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Bandura, A. (1977). Social learning theory. Englewood Cliffs, N.J.: Prentice-Hall.
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Brownell, P. (1983). Leadership style, budgetary participation and managerial behavior. Accounting, Organizations and Society, 8(4), 307-321. https://doi.org/10.1016/0361-3682(83)90046-6
Brownell, P., & Mcinnes, M. (1986). Budgetary participation, motivation, and managerial performance. Accounting Review, 61(4), 587-600.
Brownell, P., & Dunk, A. S. (1991). Task uncertainty and its interaction with budgetary
participation and budget emphasis: some methodological issues and empirical
investigation. Accounting, Organizations and Society, 16(8), 693-703. https://doi.org/10.1016/0361-3682(91)90020-F
Byrne, S., & Damon, F. (2008). To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting. The British Accounting Review, 40(3), 207-227. https://doi.org/10.1016/j.bar.2008.04.001
Chenhall, R. H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225-233. https://doi.org/10.1016/0361-3682(88)90001-3
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Derfuss, K. (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, 48(1), 17-37. https://doi.org/10.1016/j.bar.2015.07.001
Dewar, R., & Werbel, J. (1979). Universalistic and contingency predictions of employee satisfaction and conflict. Administrative Science Quarterly, 24(3), 426-448.
Dunk, A. S. (1989). Budget emphasis, budgetary participation and managerial performance: a
note. Accounting, Organizations and Society, 14(4), 321-324. https://doi.org/10.1016/0361-3682(89)90002-0
Dunk, A. S. (1992). The effects of managerial level on the relationship between budgetary participation and job satisfaction. The British Accounting Review, 24(3), 207-218. https://doi.org/10.1016/S0890-8389(05)80020-4
Frezatti, F. (2009). Orçamento Empresarial. 5th ed. São Paulo: Atlas.
Frucot, V., & Shearon, W. T. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. Accounting Review, 66(1), 80-99.
Hair Jr., J. F., Babin, B. J., Money, A. H., & Samouel, P (2005). Fundamentos de Métodos de Pesquisa em Administração. Porto Alegre: Bookman.
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Karakoc, E. Y., & Ozer, G. (2016). An investigation of Budget-Related Antecedents of Job Performance. International Journal of Research in Business and Social Science, 5(3), 38-53. https://doi.org/10.20525/ijrbs.v5i3.165
Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4), 707-721. http://doi.org/10.1109/ICMSS.2010.5578521
Kyj, L., & Parker, R. J. (2008). Antecedents of budget participation: leadership style, information asymmetry, and evaluative use of budget. A Journal of Accounting, Finances and Business Studies, 44(4), 423-442. https://doi.org/10.1111/j.1467-6281.2008.00270.x
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Bandura, A. (1977). Social learning theory. Englewood Cliffs, N.J.: Prentice-Hall.
Birnberg, J. G., Luft, J., & Shields, M. D. (2007). Psychology theory in management accounting research. Handbooks of Management Accounting Research, 1, 113-135. https://doi.org/10.1016/S1751-3243(06)01004-2
Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research, 20(1), 12-27. http://doi.org/10.2307/2490760
Brownell, P. (1983). Leadership style, budgetary participation and managerial behavior. Accounting, Organizations and Society, 8(4), 307-321. https://doi.org/10.1016/0361-3682(83)90046-6
Brownell, P., & Mcinnes, M. (1986). Budgetary participation, motivation, and managerial performance. Accounting Review, 61(4), 587-600.
Brownell, P., & Dunk, A. S. (1991). Task uncertainty and its interaction with budgetary
participation and budget emphasis: some methodological issues and empirical
investigation. Accounting, Organizations and Society, 16(8), 693-703. https://doi.org/10.1016/0361-3682(91)90020-F
Byrne, S., & Damon, F. (2008). To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting. The British Accounting Review, 40(3), 207-227. https://doi.org/10.1016/j.bar.2008.04.001
Chenhall, R. H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225-233. https://doi.org/10.1016/0361-3682(88)90001-3
Chong, V. K. (2002). A note on testing a model of cognitive budgetary participation processes using a structural equation modeling approach. Advances in Accounting, 19, 27-51. https://doi.org/10.1016/S0882-6110(02)19003-1
Chong, V. K., & Chong, K. M. (2002). Budget goal commitment and informational effects of budget participation on performance: a structural equation modeling approach. Behavioral Research in Accounting, 14(1), 65-86. https://doi.org/10.2308/bria.2002.14.1.65
Chong, V. K., Eggleton, I. R. C., & Leong, M. K. C. (2005). The impact of market competition and budgetary participation on performance and job satisfaction: a research note. The British Accounting Review, 37(1), 115-133. https://doi.org/10.1016/j.bar.2004.06.007
Chong, V. K., & Johnson, D. M. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research, 37(1), 3-19. https://doi.org/10.1080/00014788.2007.9730055
Covaleski, M., Evans III, J. H., Luft, J., & Shields, M. D. (2007). Budgeting research: three theoretical perspectives and criteria for selective integration. In Chapman, C. S., Hopwood, A. G., & Shields, M. D. Handbook of Management Accounting Research (Vol. 2, Chap. 6, pp. 587-624). [Amsterdam]: Elsevier Science.
Dani, A. C., Zonatto, V. C. S., & Diehl, C. A. (2017). Participação orçamentária e desempenho gerencial: uma meta-análise das relações encontradas em pesquisas desenvolvidas na área comportamental da contabilidade. Advances in Scientific and Applied Accounting, 10(1), 54-72. http://doi.org/10.14392/ASAA.2017100104
Degenhart, L., Lunardi, M. A., & da Silva Zonatto, V. C. (2019). Antecedentes que determinam os nÃveis de Participação Orçamentária e seus efeitos na Assimetria de Informação e Desempenho Gerencial. Contabilidade Vista & Revista, 30(2), 22-51. https://doi.org/10.22561/cvr.v30i2.4742.
Derfuss, K. (2009). The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: a meta-analysis. European Accounting Review, 18(2), 203-239. http://doi.org/ 10.1080/09638180802652371
Derfuss, K. (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, 48(1), 17-37. https://doi.org/10.1016/j.bar.2015.07.001
Dewar, R., & Werbel, J. (1979). Universalistic and contingency predictions of employee satisfaction and conflict. Administrative Science Quarterly, 24(3), 426-448.
Dunk, A. S. (1989). Budget emphasis, budgetary participation and managerial performance: a
note. Accounting, Organizations and Society, 14(4), 321-324. https://doi.org/10.1016/0361-3682(89)90002-0
Dunk, A. S. (1992). The effects of managerial level on the relationship between budgetary participation and job satisfaction. The British Accounting Review, 24(3), 207-218. https://doi.org/10.1016/S0890-8389(05)80020-4
Frezatti, F. (2009). Orçamento Empresarial. 5th ed. São Paulo: Atlas.
Frucot, V., & Shearon, W. T. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. Accounting Review, 66(1), 80-99.
Hair Jr., J. F., Babin, B. J., Money, A. H., & Samouel, P (2005). Fundamentos de Métodos de Pesquisa em Administração. Porto Alegre: Bookman.
Hair Jr., J. F., Babin, B. J., Money, A. H., & Samouel, P (2009). Análise multivariada de dados. 5th ed. Porto Alegre: Bookman, 2009.
Hannan, R. L., Rankin, F. W., & Towry, K. L. (2010). Flattening the organization: the effect of organizational reporting structure on budgeting effectiveness. Review of Accounting Studies, 15(3), 503-536.
Jacomossi, F., Schlup, D., & Zonatto, V. C da S. (2018). Efeitos da participação orçamentária na relação entre ambiguidade e conflito de papéis e o desempenho gerencial. Advances in Scientific & Applied Accounting, 11(3). http://doi.org/10.14392/ASAA.2018110302
Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: the effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research, 12(1), 29-54. http://doi.org/10.2308/jiar-50385
Karakoc, E. Y., & Ozer, G. (2016). An investigation of Budget-Related Antecedents of Job Performance. International Journal of Research in Business and Social Science, 5(3), 38-53. https://doi.org/10.20525/ijrbs.v5i3.165
Kenis, I. (1979). Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4), 707-721. http://doi.org/10.1109/ICMSS.2010.5578521
Kyj, L., & Parker, R. J. (2008). Antecedents of budget participation: leadership style, information asymmetry, and evaluative use of budget. A Journal of Accounting, Finances and Business Studies, 44(4), 423-442. https://doi.org/10.1111/j.1467-6281.2008.00270.x
Lau, C., & Buckland, C. (2001). Budgeting - the role of trust and participation: a research note. Abacus, 37(3), 369-388. https://doi.org/10.1111/1467-6281.00092
Lau, C. M., Low, L. C., & Eggleton, I. R. C. (1997). The interactive effect of budget emphasis, participation and task difficulty on managerial performance: a cross-cultural study. Accounting, Auditing and Accountability Journal, 10(2), 175-197. http://doi.org/10.1108/09513579710166712Â
Lavarda, C. E. F., & Almeida, D. M. (2013). Participação orçamentária e assimetria informacional: um estudo em uma empresa multinacional. Brazilian Business Review, 10(2), 74-96. http://dx.doi.org/10.15728/bbr.2013.10.2.4
Lavarda, C. E. F., & Fank, O. L. (2014). Relação da assimetria da informação, da participação orçamentária e do risco na criação da folga orçamentária. Contextus, 12(1), 81-110. https://doi.org/10.19094/contextus.v12i1.32172
Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56-75. https://doi.org/10.1016/j.mar.2009.10.003
Lunardi, M. A., Zonatto, V. C. D. S., & Nascimento, J. C. (2020). Efeitos cognitivos mediadores do compartilhamento de informação na relação entre participação orçamentária e desempenho gerencial. Revista Contabilidade & Finanças, 31(82), 14-32. https://doi.org/10.1590/1808-057x201908610
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1963). Development of managerial performance: a research approach. Cincinnati, OH: South-Western.
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The job(s) of management. Industrial Relations, 4(2), 97-110. https://doi.org/10.1111/j.1468-232X.1965.tb00922.x
Merchant, K. A. (1981). The design of corporate budgeting systems: influences of managerial behavior and performance. The Accounting Review, 56(4), 813-829. Retrieved from: https://www.jstor.org/stable/247203?seq=1
Merchant, K. A. (2007). O modelo do sistema de orçamento corporativo: influências no comportamento e no desempenho gerencial. Revista de Contabilidade e Organizações, 1(1), 107-124. https://doi.org/10.11606/rco.v1i1.34700
Mia, L. (1988). Managerial attitude, motivation and the effectiveness of budget
participation. Accounting, Organizations and Society, 13(5), 465-475. https://doi.org/10.1016/0361-3682(88)90017-7
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