Effects of Job Involvement, Managerial Attitudes, and Information Sharing on Controllers› Performance in the Budgetary Context

Micheli Lunardi,Vinícius Zonatto,Juliana Nascimento

doi:10.7819/rbgn.v21i3.4000

Micheli Lunardi, Vinícius Zonatto + Show 1 more

Open Access

https://doi.org/10.7819/rbgn.v21i3.4000

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Abstract

Purpose – This study investigates the intervening effects of job involvement, managerial attitudes, and information sharing in the relationship between the budget participation and managerial performance of controllers of companies operating in Brazil. Design/methodology/approach – Descriptive research was performed through a survey with 318 respondents with budgetary responsibility in companies operating in Brazil. The individuals participating in the study carry out the role of controller, controller manager, or controller coordinator. The theoretical relations investigated in this research were tested using the structural equation modeling technique. Findings – The results showed that budget participation positively influences job involvement, which showed a direct and indirect influence on managerial performance, mediated by managerial attitudes. Job involvement influences controllers' managerial attitudes and their willingness to share information with superiors. However, vertical information sharing does not have a direct influence on managerial performance. Originality/value – The aim is to contribute to the existing knowledge related to this subject, by providing evidence of the effects of controllers' budgetary participation on their job involvement. The expectation is to produce evidence of the direct and indirect effects of involvement in the relationship between budget participation and managerial performance, mediated by managerial attitudes towards the budget and the willingness to share information with superiors.

Highlights

Budget participation refers to the extent to which managers participate in budget preparation and influence budget objectives in their areas of responsibility (Kenis, 1979)
The results showed that budget participation positively influences job involvement, which showed a direct and indirect influence on managerial performance, mediated by managerial attitudes
The data analysis was based on the operationalization of the theoretical model of analysis developed for the research (Figure 1), which determines relationships between budget participation, job involvement, vertical information sharing, managerial attitudes, and managerial performance

Summary

Introduction

Budget participation refers to the extent to which managers participate in budget preparation and influence budget objectives in their areas of responsibility (Kenis, 1979). It is possible that, under conditions of greater budgetary participation, a higher level of managerial involvement in work occurs, which can result in managers’ proactive management attitudes towards the budget, as well as positively influencing their propensity to share information with their superiors, which can result in better managerial performance. Such relationships have not been investigated in the accounting behavioral literature, the motivation for which this study was developed. It is expected to produce evidence of the direct and indirect effects of this involvement in the relationship between budget participation and managerial performance, mediated by the managerial attitudes of these professionals in relation to the budget and their willingness to share information with their superiors

Theoretical basis and research hypotheses

Method and research procedures

Presentation and analysis of results

Model Results

Final considerations