Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment
The objective of this study is to evaluate the influence of the diagnostic and interactive use of the budget on managerial performance, as mediated by organizational commitment. A survey was carried out using Brazilian textile industry companies as a population, and the sample consists of 133 respon...
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2021-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123075327005 |
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| _version_ | 1825207234845474816 |
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| author | Itzhak David Simão Kaveski Ilse Maria Beuren Tayse Gomes Carlos Eduardo Facin Lavarda |
| author_facet | Itzhak David Simão Kaveski Ilse Maria Beuren Tayse Gomes Carlos Eduardo Facin Lavarda |
| author_sort | Itzhak David Simão Kaveski |
| collection | DOAJ |
| description | The objective of this study is to evaluate the influence of the diagnostic and interactive use of the budget on managerial performance, as mediated by organizational commitment. A survey was carried out using Brazilian textile industry companies as a population, and the sample consists of 133 respondents to the questionnaire. Structural equation modeling was used to test the hypotheses. The results showed that the diagnostic and/or interactive use of the budget influences organizational commitment, as well as influencing managerial performance. The organizational commitment variable had a total mediating effect on the relationship between the use of budgetary control system and managerial performance, indicating that forms of budget use affect managerial performance only when managers are committed to the organization. Based on the results, we concluded that forms of budget use had influence on organizational commitment and on the managerial performance in the surveyed companies. These results advance the literature as they reveal that the diagnostic use and interactive use of the budget are antecedent variables of organizational commitment, leading to behaviors at work that can contribute to increasing managerial performance. |
| format | Article |
| id | doaj-art-0c86fdab1e284ec79d63315f66677ada |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2021-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-0c86fdab1e284ec79d63315f66677ada2025-02-06T23:39:33ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2021-01-0118182100http://dx.doi.org/10.15728/bbr.2021.18.1.5Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational CommitmentItzhak David Simão KaveskiIlse Maria BeurenTayse GomesCarlos Eduardo Facin LavardaThe objective of this study is to evaluate the influence of the diagnostic and interactive use of the budget on managerial performance, as mediated by organizational commitment. A survey was carried out using Brazilian textile industry companies as a population, and the sample consists of 133 respondents to the questionnaire. Structural equation modeling was used to test the hypotheses. The results showed that the diagnostic and/or interactive use of the budget influences organizational commitment, as well as influencing managerial performance. The organizational commitment variable had a total mediating effect on the relationship between the use of budgetary control system and managerial performance, indicating that forms of budget use affect managerial performance only when managers are committed to the organization. Based on the results, we concluded that forms of budget use had influence on organizational commitment and on the managerial performance in the surveyed companies. These results advance the literature as they reveal that the diagnostic use and interactive use of the budget are antecedent variables of organizational commitment, leading to behaviors at work that can contribute to increasing managerial performance.http://www.redalyc.org/articulo.oa?id=123075327005budgetary control systemdiagnostic useinteractive useorganizational commitmentmanagerial performance |
| spellingShingle | Itzhak David Simão Kaveski Ilse Maria Beuren Tayse Gomes Carlos Eduardo Facin Lavarda Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment BBR: Brazilian Business Review budgetary control system diagnostic use interactive use organizational commitment managerial performance |
| title | Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
| title_full | Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
| title_fullStr | Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
| title_full_unstemmed | Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
| title_short | Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment |
| title_sort | influence of the diagnostic and interactive use of the budget on managerial performance mediated by organizational commitment |
| topic | budgetary control system diagnostic use interactive use organizational commitment managerial performance |
| url | http://www.redalyc.org/articulo.oa?id=123075327005 |
| work_keys_str_mv | AT itzhakdavidsimaokaveski influenceofthediagnosticandinteractiveuseofthebudgetonmanagerialperformancemediatedbyorganizationalcommitment AT ilsemariabeuren influenceofthediagnosticandinteractiveuseofthebudgetonmanagerialperformancemediatedbyorganizationalcommitment AT taysegomes influenceofthediagnosticandinteractiveuseofthebudgetonmanagerialperformancemediatedbyorganizationalcommitment AT carloseduardofacinlavarda influenceofthediagnosticandinteractiveuseofthebudgetonmanagerialperformancemediatedbyorganizationalcommitment |