Relationship between leadership style, encouragement of budgetary participation and budgetary participation

Micheli Aparecida Lunardi; Vinícius Costa da Silva Zonatto; Juliana Constâncio Nascimento

doi:10.18046/j.estger.2019.150.2974

Autores

Micheli Aparecida Lunardi Doctor student, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0003-0622-928X
Vinícius Costa da Silva Zonatto Professor, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0003-0823-6774
Juliana Constâncio Nascimento Master student, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0002-8661-127X

DOI:

https://doi.org/10.18046/j.estger.2019.150.2974

Palavras-chave:

Estilo de liderança, Incentivo à participação orçamentária, Participação orçamentária

Resumo

Este estudo analisa a relação entre estilo de liderança, incentivo à participação e participação orçamentária dos controllers que atuam no Brasil. Uma pesquisa descritiva, com abordagem quantitativa, foi realizada com 316 controladores com responsabilidade orçamentária em empresas que atuam no Brasil. Os resultados mostram uma forte relação entre o estilo de liderança e o incentivo para participar do orçamento. No entanto, não existe relação direta entre estilo de liderança e participação no orçamento. Uma relação estatisticamente positiva foi encontrada entre a participação de incentivo e a participação no orçamento. Conclui-se que o estilo de liderança pode aumentar a participação do subordinado no orçamento , incentivando a participação no orçamento.

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