Budgetary Participation (BP) |
Evaluates the influence an individual has on the budget process |
Budgetary participation allows subordinates to communicate or disclose some of their information, which can be combined into budgets (Dunk, 1993Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting review, 400-410.). Thus, budget participation strengthens the quality of the budget, as it provides subordinates with an opportunity to communicate relevant information in budget decisions (Parker and Kyj, 2006Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process. Accounting, Organizations and Society, 31(1), 27-45.; Kyj and Parker, 2008). |
Milani (1975Milani, 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.) |
Job Involvement (JI) |
Determines the degree of involvement of the subordinate with his/her work |
Work-related attitude, which refers to the relative strength of employees’ emotional attachment, identification, and involvement with their employing organization (Macinati and Rizzo, 2016Macinati, M. S., & Rizzo, M. G. (2016). Exploring the link between clinical managers involvement in budgeting and performance: Insights from the Italian public health care sector. Health care management review, 41(3), 213-223.). |
Moynihan and Pandey (2007Moynihan, D. P., & Pandey, S. K. (2007). Finding workable levers over work motivation: Comparing job satisfaction, job involvement, and organizational commitment. Administration & Society, 39(7), 803-832.) |
Vertical Information Sharing (VIS) |
Determines the degree to which subordinates communicate information about local conditions to their superiors |
Vertical information sharing exists when valuable information is spread throughout the organization. When information sharing does not occur, one individual may have more information than another, and none can have a complete set of information (Clarkson, Jacobsen, and Batcheller, 2007Clarkson, G., Jacobsen, T. E., & Batcheller, A. L. (2007). Information asymmetry and information sharing. Government Information Quarterly, 24(4), 827-839.). |
Parker and Kyj (2006Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process. Accounting, Organizations and Society, 31(1), 27-45.) |
Managerial Attitude (MA) |
Evaluates the attitudes of subordinates to managerial activities |
The cognitive management attitude tends to be more favorable in organizations that use the budget as part of the management control strategy (Merchant, 2007Merchant, K. A. (2007). O modelo do sistema de orçamento corporativo: influências no comportamento e no desempenho gerencial. Revista de Contabilidade e Organizações, 1(1), 107.). |
Adapted research instrument developed by Merchant (2007Merchant, K. A. (2007). O modelo do sistema de orçamento corporativo: influências no comportamento e no desempenho gerencial. Revista de Contabilidade e Organizações, 1(1), 107.) |
Management Performance (MP) |
Verifies the performance of managers with budgetary responsibility in their work activities, analyzed by the respondent him/herself. |
Employees understand the impact of their actions on performance measures, align their actions with organizational strategy, and thus achieve performance at work (Kaplan and Atkinson, 1998Kaplan, R. S., Atkinson, A. A., & Morris, D. J. (1998). Advanced management accounting (Vol. 3). Upper Saddle River, NJ: Prentice Hall.). |
Mahoney, Jerde, and Carroll (1963Mahoney, T. A., Jerde, T. H., & Carroll, S. J. (1963). Development of managerial performance: a research approach. Cincinnati: South-Western., 1965), in the version proposed by Zonatto (2014Zonatto, 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. Thesis (PhD in Accounting and Business) - Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau, Blumenau.). |