Abstract
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.
Highlights
Objective: this study analyzes the interactions between budgetary participation, motivation at work, and commitment to budgetary goals
Uma maneira de aumentar a eficácia do orçamento é propiciar um incremento da participação orçamentária dos gestores (Hassel & Cunningham, 1993)
Propõe-se que a participação orçamentária apresenta uma função motivacional, que estimula a motivação no trabalho, tanto intrínseca como extrínseca, e que esta se reflete direta e indiretamente sobre os níveis de dedicação dos gestores com as metas orçamentárias
Summary
Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals. Isso sugere que o comportamento dos gestores em relação ao seu compromisso com as metas orçamentárias pode ser influenciado de forma diferente pela motivação intrínseca e pela motivação extrínseca.
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