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

• Lunardi, Micheli Aparecida ^[1] ; Zonatto, Vinícius Costa da Silva ^[1] ; Nascimento, Juliana Constâncio ^[1]
  1. [1] Universidade Regional de Blumenau

     Universidade Regional de Blumenau

     Brasil

     
• Localización: Estudios Gerenciales: Journal of Management and Economics for Iberoamerica, ISSN 0123-5923, Vol. 35, Nº. 150, 2019, págs. 27-37
• Idioma: inglés
• DOI: 10.18046/j.estger.2019.150.2974
• Títulos paralelos:
  • Relação entre o estilo de liderança, o incentivo a à participação e a participação orçamentária
  • Relación entre estilo de liderazgo, incentivo de la participación y participación presupuestaria
• Enlaces
  • Texto completo
• Resumen
  • español

    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.

  • English

    ABSTRACT This study analyzes the relationship between leadership style, encouragement of budgetary participation and budgetary participation of controllers operating in Brazil. A descriptive research, with a quantitative approach, was performed with 316 controllers with budgeting responsibilities in companies operating in Brazil. The findings show a strong relationship between the leadership style and the encouragement of involvement in the budgeting process. However, no direct relationship was found between the leadership style and the budgetary participation. In turn, a positive statistically significant relationship was found between the encouragement of budgetary participation and budgeting participation. The research study concludes that the leadership style can enhance subordinates’ involvement in budgeting through the encouragement of budgetary participation.

  • português

    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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