Efeitos da resiliência e atitudes gerenciais na relação entre participação orçamentária e desempenho gerencial

Abstract

Abstract Purpose: To analyze the effects of psychological resilience and managerial attitudes (job involvement and commitment to budget goals) on the relationship between participative budgeting and managerial performance. Originality/value: The present study innovates by providing evidence of the cognitive effects of psychological resilience, the affective effects of job involvement, and budget goal commitment on the relationship between budgetary participation and managerial performance, which is the theoretical gap explored. Design/methodology/approach: Descriptive and quantitative survey research carried out through structural equation modeling (SEM) with a sample composed of 251 controllers working in companies in Southern Brazil. Findings: The findings show that the intervening variables (psychological resilience and managerial attitudes) exert a positive influence on the tested relations. The results demonstrate that participative budgeting influences managerial performance through the cognitive effects of psychological resilience, combined with the affective effects of budget goal commitment. Job involvement enhances levels of psychological resilience and has positive effects on managerial performance. Thus, it can be concluded that budget configuration influences controllers’ resilience levels and contributes to their commitment to budget goals, as it triggers cognitive and affective reactions that increase managerial performance.