Antecedents of Commitment to Budgetary Goals
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Daniele Cristina Bernd
Ilse Maria Beuren
Celliane Ferraz Pazetto
Carlos Eduardo Facin Lavarda
Abstract
Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals. Methods: a survey was carried out with 131 intermediate level managers from different organizational areas of companies classified among the best and biggest companies in Brazil. Results: the results of modeling structural equations indicate that intrinsic and extrinsic motivations have different roles in their interactions with budgetary participation and commitment to goals. And their involvement in the budgetary process reveals behavioral and motivational effects. Conclusions: it is concluded that participation in the budgetary process can positively reflect on managerial performance, insofar as it is able to trigger intrinsic motivational effect and favor behaviors aimed at the commitment to budgetary goals.
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Bernd, D. C., Beuren, I. M., Pazetto, C. F., & Lavarda, C. E. F. (2021). Antecedents of Commitment to Budgetary Goals. Journal of Contemporary Administration, 26(2), e200018. https://doi.org/10.1590/1982-7849rac2022200018.en
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Covaleski, M., Evans III, J. H., Luft, J., & Shields, M. D. (2007). Budgeting research: Three theoretical perspectives and criteria for selective integration. In C. S. Chapman, A. G. Hopwood, M. D. Shields (Eds.), Handbook of management accounting research (Chap. 6, pp. 587-624). Amsterdam: Elsevier.
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. https://doi.org/10.14392/ASAA.2017100104
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Deci, E. L., & Ryan, R. M. (2000). The “what” and “why” of goal pursuits: Human needs and the self-determination of behavior. Psychology Inquiry, 11(4), 227-268. https://doi.org/10.1207/S15327965PLI1104_01
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