Relación entre estilo de liderazgo, incentivo de la participación y participación presupuestaria
DOI:
https://doi.org/10.18046/j.estger.2019.150.2974Palabras clave:
Estilo de liderazgo, Incentivo la participación presupuestaria, Participación presupuestariaResumen
Este estudio analiza la relación entre estilo de liderazgo, incentivo a la participación y participación presupuestaria de controladores que actúan en Brasil. La investigación descriptiva, de abordaje cuantitativo, fue realizada con 316 controladores con responsabilidad presupuestaria en empresas que actúan en Brasil. Los resultados encontrados demuestran una fuerte relación entre el estilo de liderazgo y el incentivo en la participación en el presupuesto. Sin embargo, no hubo relación directa entre el estilo de liderazgo y la participación presupuestaria. Por otra parte, una relación positiva, estadísticamente significativa, fue encontrada entre el incentivo a la participación y la participación presupuestaria. Se concluye que el estilo de liderazgo puede potenciar la participación presupuestaria del subordinado mediante el incentivo a la participación presupuestaria.
Descargas
Referencias
Almada, L., & Policarpo, R. V. S. (2016). A relação entre o estilo de liderança e a resistência à mudança dos indivíduos em um processo de fusão.REGE-Revista de Gestão,23(1), 10-19. https://doi.org/10.1016/j.rege.2015.11.002
Argyris, C. (1952). Diagnosing defenses against the outsider.Journal of Social Issues, 8(3), 24-34. https://doi.org/10.1111/j.1540-4560.1952.tb01615.x
Azevedo, C. D. S. (2002). Liderança e processos intersubjetivos em organizações públicas de saúde.Ciência & Saúde Coletiva, 7, 349-361. http://dx.doi.org/10.1590/S1413-81232002000200014
Bass, B. M. (1990). From transactional to transformational leadership: Learning to share the vision.Organizational dynamics,18(3), 19-31. https://doi.org/10.1016/0090-2616(90)90061-S
Bianchi, E. M. P. G., Quishida, A., & Foroni, P. G. (2017). A Leader’s Role in Strategic People Management: Reflections, Gaps and Opportunities.Revista de Administração Contemporânea,21(1), 41-61. http://dx.doi.org/10.1590/1982-7849rac2017150280
Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology theory in management accounting research.Handbooks of Management Accounting Research, 1, 113-135. https://doi.org/10.1016/S1751-3243(06)01004-2
Brownell, P. (1981). Participation in budgeting, locus of control and organizational effectiveness.The Accounting Review, 56(4), 844-860.
Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness.Journal of accounting research, 20(1), 12-27. https://doi.org/10.2307/2490760
Brownell, P. (1983). Leadership style, budgetary participation and managerial behavior.Accounting, Organizations and Society, 8(4), 307-321. https://doi.org/10.1016/0361-3682(83)90046-6
Buzzi, D. M., dos Santos, V., Beuren, I. M., & de Faveri, D. B. (2014). Relação da folga orçamentária com participação e ênfase no orçamento e assimetria da informação.Revista Universo Contábil,10(1), 6-27. https://doi.org/10.4270/ruc.2014101
Carvalhal, F., & Muzzio, H. (2015). Economia Criativa e Liderança Criativa: Uma Associação (Im) Possível?.REAd. Revista Eletrônica de Administração (Porto Alegre),21(3), 659-688. http://dx.doi.org/10.1590/1413-2311.0032015.54929
Chong, V. K., & Chong, K. M. (2002). Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach.Behavioral Research in Accounting,14(1), 65-86. https://doi.org/10.2308/bria.2002.14.1.65
Chong, V. K., Eggleton, I. R., & Leong, M. K. (2005). The impact of market competition and budgetary participation on performance and job satisfaction: a research note.The British Accounting Review,37(1), 115-133. https://doi.org/10.1016/j.bar.2004.06.007
Covaleski, M., Evans III, J. H., Luft, J., & Shields, M. D. (2006). Budgeting research: three theoretical perspectives and criteria for selective integration.Handbooks of management accounting research, 2, 587-624. https://doi.org/10.2308/jmar.2003.15.1.3
Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack.Accounting review, 68(2), 400-410.
Eberle, L., Milan, G. S., & de Matos, C. A. (2016). Antecedents to customer retention in a corporate context.BBR-Brazilian Business Review,13(1), 1-23. http://dx.doi.org/10.15728/bbr.2016.13.1.1
Fleishman, E. A., & Harris, E. F. (1962). Patterns of leadership behavior related to employee grievances and turnover.Personnel psychology,15(1), 43-56. https://doi.org/10.1111/j.1744-6570.1962.tb01845.x
Fleishman, E. A., & Harris, E. F. (1998). Patterns of leadership behavior related to employee grievances and turnover: Some post hoc reflections.Personnel Psychology,51(4), 825-834.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics.Journal of marketing research, 18(3), 382-388. https://doi.org/10.2307/3150980
Hair Jr., J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (2005). Análise multivariada de dados. Tradução de Adonai Schlup Sant’Anna e Anselmo Chaves Neto (5. ed.). Porto Alegre: Bookman.
Harrison, F., & Lock, D. (2004).Advanced project management: a structured approach (4 ed.). London: Gower Publishing, Ltd.
Kasiati, M. M., & Minarsih, M. W. (2015). Effect of Leadership Style, Internal Communication and Cultural Organization of the Department of Transportation District Employee Performance Puncak Jaya.Journal of Management, 1(1), 1-14.
Kren, L. (1992). Budgetary participation and managerial performance: The impact of information and environmental volatility.The Accounting Review, 67(3), 511-526.
Kren, L. (2003). Effects of uncertainty, participation, and control system monitoring on the propensity to create budget slack and actual budget slack created. Advances in Management Accounting, 11, 143-167. https://doi.org/10.1016/S1474-7871(02)11006-9
Kyj, L., & Parker, R. J. (2008). Antecedents of budget participation: leadership style, information asymmetry, and evaluative use of budget.Abacus,44(4), 423-442. https://doi.org/10.1111/j.1467-6281.2008.00270.x
Lau, C. M., & Lim, E. W. (2002). The effects of procedural justice and evaluative styles on the relationship between budgetary participation and performance.Advances in accounting , 19, 139-160. https://doi.org/10.1016/S0882-6110(02)19008-0
Lau, C. M., Low, L. C., & Eggleton, I. R. (1997). The interactive effect of budget emphasis, participation and task difficulty on managerial performance: a cross-cultural study.Accounting, Auditing & Accountability Journal , 10(2), 175-197. https://doi.org/10.1108/09513579710166712
Li, W., Nan, X., & Mo, Z. (2010). Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. InManagement and Service Science (MASS), 2010 International Conference on(pp. 1-5). IEEE. https://doi.org/10.1109/ICMSS.2010.5578521
Loiola, E., & Bastos, A. V. B. (2003). A produção acadêmica sobre aprendizagem organizacional no Brasil.Revista de Administração Contemporânea, 7(3), 181-201. http://dx.doi.org/10.1590/S1415-65552003000300010
Luft, J., & Shields, M. D. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research.Accounting, organizations and society , 28(2-3), 169-249. https://doi.org/10.1016/S0361-3682(02)00026-0
Magner, N., Welker, R. B., & Campbell, T. L. (1996). Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework.Accounting and Business Research , 27(1), 41-50. https://doi.org/10.1080/00014788.1996.9729530
Mahlendorf, M. D., Schäffer, U., & Skiba, O. (2015). Antecedents of Participative Budgeting-A Review of Empirical Evidence. Advances in Management Accounting , 25, 1-27. https://doi.org/10.1108/S1474-787120150000025001
Mia, L. (1988). Managerial attitude, motivation and the effectiveness of budget participation.Accounting, Organizations and Society , 13(5), 465-475. https://doi.org/10.1016/0361-3682(88)90017-7
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study.The accounting review , 50(2), 274-284.
Mulki, J. P., Caemmerer, B., & Heggde, G. S. (2015). Leadership style, salesperson’s work effort and job performance: the influence of power distance.Journal of Personal Selling & Sales Management , 35(1), 3-22. https://doi.org/10.1080/08853134.2014.958157
Niemeyer, J. R. L., & Cavazotte, F. D. S. C. N. (2016). Ethical leadership, leader-follower relationship and performance: a study in a telecommunications company.RAM. Revista de Administração Mackenzie , 17(2), 67-92. http://dx.doi.org/10.1590/1678-69712016/administracao.v17n2p67-92
Otley, D. T., & Pierce, B. J. (1995). The control problem in public accounting firms: An empirical study of the impact of leadership style.Accounting, organizations and society , 20(5), 405-420. https://doi.org/10.1016/0361-3682(95)00003-R
Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process.Accounting, Organizations and Society , 31(1), 27-45. https://doi.org/10.1016/j.aos.2004.07.005
Popli, S., & Rizvi, I. A. (2016). Drivers of employee engagement: The role of leadership style.Global Business Review , 17(4), 965-979. https://doi.org/10.1177/0972150916645701
Raupp, F. M., & Beuren, I. M. (2006). Metodologia da Pesquisa Aplicável às Ciências. I. M. Beuren. (Coord.). Como elaborar trabalhos monográficos em contabilidade: teoria e prática (pp.76-79). São Paulo: Atlas.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting.Accounting, Organizations and Society , 23(1), 49-76. https://doi.org/10.1016/S0361-3682(97)00014-7
Shields, M. D., & Young, S. M. (1993). Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information.Journal of Management Accounting Research ,5, 265-280.
Silva, A. F. S, & Gomes, J. S. (2011). Consideração do Elemento Cultural no Desenho de Sistemas de Controle de Gestão das Empresas Estrangeiras: Estudo de Casos.Contabilidade Vista & Revista , 22(1), 143-176.
Simons, R. (1995). Control in an age of empowerment.Harvard business review, 73(2), 80-88.
Siqueira, J. R. M. D., & Soltelinho, W. (2001). O profissional de controladoria no mercado brasileiro: do surgimento da profissão aos dias atuais.Revista Contabilidade & Finanças , 12(27), 66-77. http://dx.doi.org/10.1590/S1519-70772001000300005
Stogdill, R. M. (1963).Manual for the leader behavior description questionnaire-Form XII: An experimental revision. Bureau of Business Research, College of Commerce and Administration, Ohio State University.
Tuttle, B., & Burton, F. G. (1999). The effects of a modest incentive on information overload in an investment analysis task.Accounting, Organizations and Society,24(8), 673-687.
Wong-On-Wing, B., Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences.Behavioral Research in Accounting,22(2), 133-153. https://doi.org/10.2308/bria.2010.22.2.133
Young, S. M. (1985). Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack.Journal of accounting research, 23(2), 829-842. https://doi.org/10.2307/2490840
Yukl, G. (1989). Managerial leadership: A review of theory and research.Journal of management,15(2), 251-289. https://doi.org/10.1177/014920638901500207
Zonatto, V. C. S. (2014).Influência de fatores sociais cognitivos de capacidade, vontade e oportunidade sobre o desempenho gerencial nas atividades orçamentárias das maiores empresas exportadoras do Brasil. 332 f(Doctoral dissertation, Tese (Doutorado em Ciências Contábeis e Administração) - Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau, Blumenau).
Descargas
Publicado
Número
Sección
Licencia
Los autores de artículos serán responsables de los mismos, y por tal no comprometen los principios o políticas de la Universidad Icesi ni las del Comité Editorial de la revista Estudios Gerenciales. Los autores autorizan y aceptan la cesión de todos los derechos a la revista Estudios Gerenciales, tanto en su publicación impresa como electrónica. Luego de publicado el artículo, puede ser reproducido sin autorización, mencionando autor(es), título, año, volumen, número y rango de páginas de la publicación, y como fuente: Estudios Gerenciales (abstenerse de usar Revista Estudios Gerenciales).