Antecedentes do Compromisso com as Metas Orçamentárias



Artigo principal Conteúdo

Daniele Cristina Bernd
Ilse Maria Beuren
Celliane Ferraz Pazetto
Carlos Eduardo Facin Lavarda

Resumo

Objetivo: este estudo analisa as interações entre a participação orçamentária, a motivação no trabalho (intrínseca e extrínseca) e o compromisso com as metas orçamentárias. Métodos: uma survey foi realizada com 131 gestores de nível intermediário de diferentes áreas organizacionais de empresas classificadas entre as melhores e maiores empresas do Brasil. Resultados: os resultados da modelagem de equações estruturais indicam que as motivações intrínsecas e extrínsecas apresentam papéis distintos em suas interações com a participação orçamentária e o compromisso com as metas. E o envolvimento destes com o processo orçamentário revela efeitos comportamentais e motivacionais. Conclusões: conclui-se que a participação no processo orçamentário pode refletir positivamente no desempenho gerencial, na medida em que é capaz de desencadear efeito motivacional intrínseco e favorecer comportamentos voltados ao compromisso com as metas orçamentárias.



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Bernd, D. C., Beuren, I. M., Pazetto, C. F., & Lavarda, C. E. F. (2021). Antecedentes do Compromisso com as Metas Orçamentárias. Revista De Administração Contemporânea, 26(2), e200018. https://doi.org/10.1590/1982-7849rac2022200018.en
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