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- Title
RELACIONANDO AS CARACTERISTICAS E FUNÇÕES DO ORÇAMENTO COM A SATISFAÇÃO ORÇAMENTÁRIA EM EMPRESA DE CONSULTORIA EMPRESARIAL.
- Authors
RAFAEL DEFAVERI, IVAN; DE SANTI, DIEGO GRAHL; AUGUSTO TOIGO, LEANDRO
- Abstract
The study investigates how features, functions, and budget satisfaction relate to a businessconsulting firm. Having the functions of the budgets and characteristics assigned in the process in the organizations for managerial control. Many studies also consider that the satisfaction of budget users is a mediating effect of their perception of the justice of the budget process. Budget participation represents the involvement of managers and other components in the construction of budgets and the definition of budget goals. For that, a qualitative research was conducted, with semi - structured interviews applied to the two responsible for coordinating the budget process of a company located in the city of Cascavel - PR. The results indicate some characteristics and functions presented by the budget process in the company, as well as satisfaction conditioning factors presented by the participants. Among the factors most related to satisfaction are those related to the engagement of the employee with the company, such as participation and performance evaluation through the budget process, since those responsible for the process are satisfied mainly by the possibility of being involved, showing active voice and taking part in the management process. The work contributed to the definition of factors capable of generating satisfaction in the budget process, in order to allow a vision that can be applied in the companies, in order to provide more viable processes for the organizations. Future studies can investigate the phenomenon through a quantitative perspective, also testing budget satisfaction as an endogenous variable.
- Publication
Revista Gestão Organizacional (RGO), 2019, Vol 12, Issue 2, p24
- ISSN
1806-6720
- Publication type
Article