Influência do controle orçamentário facilitador no capital psicológico, feedback orçamentário e compromisso com as metas orçamentárias
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Data
2026-02-27
Autores
Ferreira, Ana Beatriz Paiva
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Universidade Federal do Espírito Santo
Resumo
This research analyzes the influence of enabling budgetary control on psychological capital, budgetary feedback, and commitment to budgetary goals of professionals in the controllership area working in companies operating in Brazil. Based on Social Cognitive Theory and Goal Setting Theory, the study investigates how external, cognitive, and behavioral factors affect controllers' commitment to the budgetary goals set in organizations. A descriptive survey study was conducted using a questionnaire and a quantitative approach to the data through structural equation modeling, with a sample composed of 365 professionals in the field of controllership. The results indicate that budgetary processes with enabling characteristics promote commitment to budgetary goals, the individual's psychological capital, and budgetary feedback, as well as that psychological capital positively influences the relationship between facilitating budgetary control and commitment to budgetary goals. The findings reveal that a budgetary control that offers flexibility, information that aids in task performance and understanding of budgetary processes, as well as allowing adjustments and reallocations, promotes the individual performance of controllers, as it enhances understanding of goals and drives proactive and intentional action toward achieving them, as well as fostering positive psychological resources such as self-efficacy, optimism, hope, and resilience, and the feedback received regarding performance in budgetary activities. Thus, it can be concluded that when individuals perceive managerial control that enables their work tasks, they tend to attribute importance to the goals and develop a belief in themselves that they can achieve these goals, critical elements that influence the pursuit and attainment of established budgetary targets. Based on these results, it is noted that the enabling effects of budgetary control on commitment to budgetary goals also occur indirectly, and, therefore, it can be observed that an environment that fosters individuals' self-confidence, optimism, hope, and resilience is beneficial for increasing commitment to budgetary objectives. These results provide important evidence regarding the behavior of controllers in the organizational context, in the presence of enabling budgetary control. Therefore, they add new research perspectives to the field of Management Accounting and Managerial Control studies and contribute to the continuation of research related to the topic. Moreover, they offer practical contributions to the understanding of organizations that seek to consistently and balancedly promote professionals’ commitment to budgetary responsibility, along with the established goals and objectives.
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Palavras-chave
Controle orçamentário facilitador , Capital psicológico , Compromisso com as metas orçamentárias , Enabling budget control , Psychological capital , Commitment to budget
goals