Antecedents of Commitment to Budgetary Goals
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| Format: | Artículo científico |
| Language: | en |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração
2022
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| _version_ | 1866587293721034752 |
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| author | Daniele Cristina Bernd |
| author_facet | Daniele Cristina Bernd |
| contents | Antecedents of Commitment to Budgetary Goals Daniele Cristina Bernd Ilse Maria Beuren Celliane Ferraz Pazetto Carlos Eduardo Facin Lavarda Administración y Contabilidad motivation at work Budgetary participation commitment to budgetary goals 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. 2022 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84069291007 https://www.redalyc.org/journal/840/84069291007/ https://www.redalyc.org/journal/840/84069291007/html/ https://www.redalyc.org/journal/840/84069291007/84069291007.epub https://www.redalyc.org/journal/840/84069291007/movil 10.1590/1982-7849rac2022200018.en en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.2 Vol.26 |
| format | Artículo científico |
| id | redalyc_84069291007 |
| language | en |
| publishDate | 2022 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração |
| spellingShingle | Antecedents of Commitment to Budgetary Goals Daniele Cristina Bernd Administración y Contabilidad motivation at work Budgetary participation commitment to budgetary goals Antecedents of Commitment to Budgetary Goals Daniele Cristina Bernd Ilse Maria Beuren Celliane Ferraz Pazetto Carlos Eduardo Facin Lavarda Administración y Contabilidad motivation at work Budgetary participation commitment to budgetary goals 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. 2022 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84069291007 https://www.redalyc.org/journal/840/84069291007/ https://www.redalyc.org/journal/840/84069291007/html/ https://www.redalyc.org/journal/840/84069291007/84069291007.epub https://www.redalyc.org/journal/840/84069291007/movil 10.1590/1982-7849rac2022200018.en en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.2 Vol.26 |
| title | Antecedents of Commitment to Budgetary Goals |
| topic | Administración y Contabilidad motivation at work Budgetary participation commitment to budgetary goals |
| url | https://www.redalyc.org/articulo.oa?id=84069291007 https://www.redalyc.org/journal/840/84069291007/ https://www.redalyc.org/journal/840/84069291007/html/ https://www.redalyc.org/journal/840/84069291007/84069291007.epub https://www.redalyc.org/journal/840/84069291007/movil |