H1: there is a positive relationship between budgetary participation and management performance. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Etemadi et al. (2009Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting, Incorporating Advances in International Accounting, 25(2), 216-225.), Hashim et al. (2014Hashim, A. W., Hanafi, I., Fitrianto, A., & Darwish, H. (2014). Roles of budgetary participation on leader’s performance. Asian Social Science, 10(12), 35-40.), Jermias and Yigit (2013Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance.Journal of International Accounting Research,12(1), 29-54.), Lunardi et al. (2020Lunardi, M. A., Zonatto, V. C. da. S., & Nascimento, J. C. (2020). Efeitos cognitivos mediadores do compartilhamento de informação na relação entre participação orçamentária e desempenho gerencial. Revista Contabilidade & Finanças, 31(82), 14-32.), Macinati et al. (2016Macinati, M. S., Bozzi, S., & Rizzo, M. G. (2016). Budgetary participation and performance: The mediating effects of medical managers’ job engagement and self-efficacy. Health Policy, 120(9), 1017-1028.), Santos et al. (2021Santos, V. dos, Beuren, I. M., & Marques, L. (2021). Desenho e uso justos do processo orçamentário e desempenho gerencial. Revista Contabilidade & Finanças, 32(85), 29-45.), Venkatesh and Blaskovich (2012Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159-175.), Zonatto et al. (2019Zonatto, V. C. da. S., Weber, A., & Nascimento, J. C. (2019). Efeitos da participação orçamentária na assimetria informacional, estresse ocupacional e desempenho gerencial. Revista de Administração Contemporânea, 23(1), 67-91.). |
H2: there is a positive relationship between budgetary participation and psychological capital. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Macinati et al. (2016Macinati, M. S., Bozzi, S., & Rizzo, M. G. (2016). Budgetary participation and performance: The mediating effects of medical managers’ job engagement and self-efficacy. Health Policy, 120(9), 1017-1028.), Nascimento (2017Nascimento, J. C. (2017). Efeitos do capital psicológico de controllers em atitudes, comportamentos e no desempenho gerencial sob o contexto orçamentário [Master’s Dissertation]. Universidade Regional de Blumenau.), Ni et al. (2009Ni, F.-Y., Su, C. C., Chung, S.-H., & Cheng, K.-C. (2009). Budgetary participation’s effect on managerial outcomes: Mediating roles of self-efficacy and attitudes toward budgetary decision makers. NTU Management, 19(2), 321-347.), Schlup (2018Schlup, D. (2018). Efeitos mediadores do capital psicológico e da síndrome de burnout na relação entre participação orçamentária e desempenho gerencial [Master’s Dissertation]. Universidade Regional de Blumenau.), Venkatesh and Blaskovich (2012Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159-175.), Yuliansyah and Khan (2017Yuliansyah, Y., & Khan, A. A. (2017). A revisit of the participative budgeting and employees’ self-efficacy interrelationship - Empirical evidence from Indonesia’s public sector.International Review of Public Administration, 22(3), 213-230.). |
H3: there is a positive relationship between psychological capital and management performance. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Nascimento (2017Nascimento, J. C. (2017). Efeitos do capital psicológico de controllers em atitudes, comportamentos e no desempenho gerencial sob o contexto orçamentário [Master’s Dissertation]. Universidade Regional de Blumenau.), Saithong-In and Ussahawanitchakit (2016Saithong-In, S., & Ussahawanitchakit, P. (2016). Psychological capital and job performance: An empirical research of certified public accountants (CPAs) in Thailand.The Business & Management Review, 7(5), 499-506.), Schlup (2018Schlup, D. (2018). Efeitos mediadores do capital psicológico e da síndrome de burnout na relação entre participação orçamentária e desempenho gerencial [Master’s Dissertation]. Universidade Regional de Blumenau.), Venkatesh and Blaskovich (2012Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159-175.). |
H4a: there is a positive relationship between budgetary participation and managerial attitudes in relation to the budget. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Birnberg et al. (2007Birnberg, J. G., Luft, J., & Shields, M. D. (2007). Psychology theory in management accounting research. Handbook of Management Accounting Research, 1, 113-135.), Lu (2011Lu, C.-T. (2011). Relationships among budgeting control system, budgetary perceptions, and performance. African Journal of Business Management, 5(15), 6261-6270.), Merchant (1981Merchant, K. A. (1981). The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review, 56(4), 813-829.), Ni et al. (2009Ni, F.-Y., Su, C. C., Chung, S.-H., & Cheng, K.-C. (2009). Budgetary participation’s effect on managerial outcomes: Mediating roles of self-efficacy and attitudes toward budgetary decision makers. NTU Management, 19(2), 321-347.), Sandalgaard et al. (2011Sandalgaard, N., Bukh, P. N., & Poulsen, C. S. (2011). The interaction between motivational disposition and participative budgeting: Evidence from a bank. Journal of Human Resource Costing & Accounting, 15(1), 7-23.). |
H4b: there is a positive relationship between budgetary participation and commitment to budgetary goals. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Chong and Johnson (2007Chong, V. K., & Johnson, D. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting Business Research, 37(1), 3-19.), Chong and Tak-Wing (2003), Hashim et al. (2014Hashim, A. W., Hanafi, I., Fitrianto, A., & Darwish, H. (2014). Roles of budgetary participation on leader’s performance. Asian Social Science, 10(12), 35-40.), Jermias and Yigit (2013Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance.Journal of International Accounting Research,12(1), 29-54.), Macinati and Rizzo (2014Macinati, M. S., & Rizzo, M. G. (2014). Budget goal commitment, clinical managers’ use of budget information and performance. Health Policy, 117(2), 228-238.), Sandalgaard et al. (2011Sandalgaard, N., Bukh, P. N., & Poulsen, C. S. (2011). The interaction between motivational disposition and participative budgeting: Evidence from a bank. Journal of Human Resource Costing & Accounting, 15(1), 7-23.). |
H5a: there is a positive relationship between managerial attitudes in relation to the budget and management performance. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Lu (2011Lu, C.-T. (2011). Relationships among budgeting control system, budgetary perceptions, and performance. African Journal of Business Management, 5(15), 6261-6270.), Mia (1988Mia, L. (1988). Managerial attitude, motivation and the effectiveness of budget participation. Accounting, Organizations and Society, 13(5), 465-475.), Nascimento (2017Nascimento, J. C. (2017). Efeitos do capital psicológico de controllers em atitudes, comportamentos e no desempenho gerencial sob o contexto orçamentário [Master’s Dissertation]. Universidade Regional de Blumenau.). |
H5b: there is a positive relationship between commitment to budgetary goals and management performance. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Chong and Johnson (2007Chong, V. K., & Johnson, D. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting Business Research, 37(1), 3-19.), Chong and Tak-Wing (2003), Hashim et al. (2014Hashim, A. W., Hanafi, I., Fitrianto, A., & Darwish, H. (2014). Roles of budgetary participation on leader’s performance. Asian Social Science, 10(12), 35-40.), Jermias and Yigit (2013Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance.Journal of International Accounting Research,12(1), 29-54.), Wentzel (2002Wentzel, K. (2002). The influence of fairness perceptions and goal commitment on managers’ performance in a budget setting. Behavioral Research in Accounting, 14(1), 247-271.). |
H6: there is an indirect joint effect of psychological capital and managerial attitudes on the relationship between budgetary participation and management performance. |
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Bandura (1977Bandura, A. (1977). Social learning theory. Prentice-Hall.), Dani et al. (2017Dani, A. C., Zonatto, V. C. S., & Diehl, C. A. (2017). Participação orçamentária e desempenho gerencial: meta-análise das relações encontradas em pesquisas na área comportamental da contabilidade. Advances in Scientific and Applied Accounting, 10(1), 54-72.), Derfuss (2016Derfuss, K. (2016). Reconsidering the participative budgeting-performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review, 48(1), 17-37.), Macinati et al. (2016Macinati, M. S., Bozzi, S., & Rizzo, M. G. (2016). Budgetary participation and performance: The mediating effects of medical managers’ job engagement and self-efficacy. Health Policy, 120(9), 1017-1028.), Nascimento (2017Nascimento, J. C. (2017). Efeitos do capital psicológico de controllers em atitudes, comportamentos e no desempenho gerencial sob o contexto orçamentário [Master’s Dissertation]. Universidade Regional de Blumenau.), Schlup (2018Schlup, D. (2018). Efeitos mediadores do capital psicológico e da síndrome de burnout na relação entre participação orçamentária e desempenho gerencial [Master’s Dissertation]. Universidade Regional de Blumenau.), Venkatesh and Blaskovich (2012Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159-175.). |