The Relationship Between cost Management Knowledge and Budgetary Participation with Managers’ Performance

Santos, Alexandre Corrêa dos; Lavarda, Carlos Eduardo Facin; Marcello, Idair Edson

doi:10.7819/rbgn.v16i50.1236

ABSTRACT

Management control systems are applied tools that may be useful to align managers’ personal interests concerning organizational goals. In this context, corporate budgets are used as an organizational control tool and, historically, research reveals that their use, associated with other tools such as those referring to management and budgeting, may contribute to managers’ individual performance and, globally, to organizational performance itself. However, subjective and behavioral phenomena may also affect the organizational environment; thus, it is appropriate to investigate the effect of control tools on the behavior of individuals. This paper is based on the work of Agbejule and Saarikoski (2006), and it aims to investigate the relationship between cost management knowledge and budgetary participation with the performance of managers. The survey is descriptive as to its goal and to procedures such as surveys, and quantitative as to the approach taken to approaching the problem. The sample consists of hierarchical middle-level managers working in organizations located in Southern Brazil. Survey data was analyzed with Regression and Factor Analysis statistical methods, using 18.0 version SPSS software. Results indicate that there is an influence of cost management knowledge and budgetary participation on managers’ performance, but only for factors considered collective managerial performance.

Keywords:
Cost management knowledge; Managerial performance; Budgetary participation

RESUMO

Os sistemas de controle gerenciais são ferramentas aplicadas que podem servir para alinhar os interesses pessoais dos gestores em relação aos objetivos organizacionais. Nesse contexto, o orçamento empresarial é utilizado como ferramenta de controle organizacional e, historicamente, pesquisas mostram que sua utilização, associada a outras ferramentas, como as de gestão e custeio, podem contribuir para o desempenho individual dos gestores e da organização de forma global. Fenômenos subjetivos e comportamentais podem, contudo, afetar o ambiente organizacional; assim, é conveniente investigar o efeito das ferramentas de controle sobre o comportamento dos indivíduos. Este estudo baseia-se no trabalho de Agbejule e Saarikoski (2006) e objetiva investigar a relação do conhecimento de gestão de custos e da participação orçamentária com o desempenho dos gestores. A pesquisa caracteriza-se como descritiva em relação a seu objetivo, quanto aos procedimentos como survey e quantitativa em relação à abordagem do problema. A amostra é composta por gestores de nível hierárquico médio que atuam em organizações situadas na região Sul do Brasil. Os dados da pesquisa foram analisados por meio dos métodos estatísticos de Regressão e Análise Fatorial, com a utilização do software SPSS versão 18.0. Os resultados indicam que há influência do conhecimento em gestão de custos e da participação orçamentária sobre o desempenho gerencial do gestor, mas apenas para os fatores considerados como desempenho gerencial coletivo.

Palavras-chave:
Conhecimento em custos; Desempenho gerencial; Participação orçamentária

RESUMEN

Los sistemas de control de gestión son herramientas aplicadas que pueden ser útiles para alinear los intereses personales de los gestores en relación a los objetivos organizativos. Los presupuestos corporativos se utilizan como una herramienta de control organizativo e históricamente las encuestas muestran que su uso asociado a otros instrumentos como herramientas de gestión y presupuesto pueden contribuir al desempeño individual del gestor y de la organización global. Sin embargo, los fenómenos subjetivos y comportamentales pueden también afectar al entorno organizacional, por ello es imprescindible investigar los efectos en la conducta de los individuos. Este estudio está basado en los trabajos de Agbejule y Saarikosk (2006) e investiga la relación entre el conocimiento de la gestión de costos y la participación presupuestaria en el desempeño de los gestores. La encuesta se caracteriza como descriptiva con relación a su objetivo, respecto a los procedimientos se caracteriza como survey, y con relación al planteamiento del problema es cuantitativo. La muestra la componen los gerentes de nivel medio que trabajan en organizaciones ubicadas en el sur de Brasil. Los datos de las encuestas han sido analizados por medio de métodos estadísticos de regresión y análisis factorial, utilizando el software SPSS versión 18.0. Los resultados indican que hay influencia del conocimiento de la gestión de costos y de la participación presupuestaria en el desempeño de los gestores, pero solo para el factor considerado como desempeño directivo colectivo.

Palabras clave:
Conocimiento sobre costos; Desempeño del gestor; Participación presupuestaria

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4
PEvaluation process: Double Blind Review

Publication Dates

Publication in this collection
Jan-Mar 2014

History

Received
15 Mar 2012
Accepted
12 Mar 2014

Este é um artigo publicado em acesso aberto sob uma licença Creative Commons

[1] ABOELMAGED, M. G. Harvesting organizational knowledge and innovation practices: an empirical examination of their effects on operations strategy. Business Process Management Journal, Bradford, v. 18, n. 5, p. 712-734, 2012.

[2] AGBEJULE, A.; SAARIKOSK, L. The effect of cost management knowledge on the relationship between budgetary participation and managerial performance. The British Accounting Review, [S. l.], v. 38, n. 4, p. 427-440, Dec. 2006.

[3] ANTHONY, R. N. Planning and control systems: a framework for analysis. Boston: Division of Research, Harvard Business School, 1965.

[4] ARGYRIS, C. The impact of budgets on people. New York: Controllership Foundation, 1952.

[5] BARBOSA FILHO, F.; PARISI, C. Análise da aderência ao modelo beyond budgeting round table: o caso Sadia S.A. Revista Universo Contábil, Blumenau, v. 2, n. 1, p. 26-42, jan./abr. 2006.

[6] BASS, B. M.; LEAVITT H.J. Some experiments in planning and operating. Management Science, Linthicum, v. 9, n. 4, p. 574-585, July 1963.

[7] BLUMBERG, M.; PRINGLE, C. D. The missing opportunity in organizational research: some implications for a theory of work performance. Academy of Management Review, Briarcliff Manor, v. 7, n. 4, p. 560-569, Oct. 1982.

[8] BONACHE, A. B.; MAURICE, J.; MORIS, K. A best evidence synthesis on the link between budgetary participation and managerial performance. Journal of Applied Economic Sciences. [S. l.], v.5, n. 2. p. 35-48. Summer 2010.

[9] BONNER, S. E. Experience effects in auditing: the role of task-speciﬁc knowledge. The Accounting Review, [S. l.], v. 65, n. 1, p. 72-92, Jan. 1990.

[10] BONNER, S. E.; WALKER, P. L. The effects of instruction and experience on the acquisition of audition knowledge. The Accounting Review, [S. l.], v. 69, n. 1, p. 157-178, Jan. 1994.

[11] BRANDÃO, H. P.; GUIMARÃES, T. A. Gestão de competências e gestão de desempenho: tecnologias distintas ou instrumentos de um mesmo construto? RAE - Revista de Administração de Empresas, São Paulo, v. 41, n. 1, p. 8-15, jan./mar. 2001.

[12] BROWNELL, P. Participation in the budgeting process: when it works and when it doesn’t. Nov. 1980. Working Paper Alfred P. Sloan School of Management. Massachusetts Institute of Technology.

[13] BROWNELL, P. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review, [S. l.], v. 56, n. 4, p. 844-860, Oct. 1981.

[14] BROWNELL, P. A field study examination of budgetary participation and locus of control. The Accounting Review, [S. l.], v. 57, n. 4, p. 766-777, Oct. 1982.

[15] BROWNELL, P.; McINNES, M. Budgetary participation, motivation, and managerial performance. The Accounting Review, [S. l.], v. 61, n. 4, p. 587-600, Oct. 1986.

[16] BRYAN, J. F.; LOCKE E. A. Goal setting as a means of increasing motivation. Journal of Applied Psychology, Washington, v. 51, n. 3, p. 274-277, June. 1967.

[17] CHANDLER, A. D. Jr. Strategy and structure. Garden City, NY: Doubleday, 1962.

[18] CHENG, M.T. The joint effect of budgetary participation and broad-scope management accounting systems on management performance. Asian Review of Accounting, Bradford, v. 20, n. 3, p. 184-197, 2012.

[19] CHENHALL, R.; BROWNELL, P. The effect of participative budgeting on job satisfaction and performance: role ambiguity as an intervening variable. Accounting Organizations and Society, [S. l.]v. 13, n. 3, p. 225-234, 1988.

[20] CHERRINGTON, D. J.; CHERRINGTON, J. O. Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, Chicago, v. 11, p. 225-253, 1973.

[21] COLLINS, F. The interaction of budget characteristics and personality variables with budgetary response attitudes. The Accounting Review, [S. l.], v. 53, n. 2, p. 324-335, Apr. 1978.

[22] COVALESKI, M. et al. Budgeting research: three theoretical perspectives and criteria for selective integration. In: CHAPMAN, C. S.; HOPWOOD, A. G.; SHIELDS, M. D. Handbook of Management Accounting Research, Amsterdam: Elsevier, 2006. v. 2, p. 587-624.

[23] DEARMAN, D. T.; SHIELDS, M. D. Cost knowledge and cost-based judgment performance. Journal of Management Accounting Research, Sarasota, v. 13, p. 1-18, 2001.

[24] DERFUSS, K. The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: a meta-analysis. European Accounting Review. London, v. 18, n. 2, p. 203-239, 2009.

[25] EREZ, M. Participation in goal-setting: a motivational approach. In: Lafferty, W.M., Rosenstein, E. (Eds.). International handbook of participation in organizations, Oxford: Oxford University Press, p. 73-91. 1993. v. 3

[26] EREZ, M.; ARAD, R. Participative goal-setting: social, motivational, and cognitive factors. Journal of Applied Psychology, Washington, v. 71, n. 4, p. 591-597, Nov. 1986.

[27] ESPEJO, M. M. S. B. Perfil dos atributos do sistema orçamentário sob a perspectiva contingencial: uma abordagem multivariada. 2008. 216 f. São Paulo. Tese (Doutorado em Ciências Contábeis)-Programa de Pós-Graduação em Ciências Contábeis, Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo, São Paulo, 2008.

[28] ESPEJO, M. M. S. B. et al. Uma análise crítico-reflexiva da compreensão da adoção dos artefatos de contabilidade gerencial sob uma lente alternativa - a contribuição de abordagens organizacionais. RCO - Revista de Contabilidade e Organizações, Ribeirão Preto, v. 3, n. 5, p. 25-43, jan./abr. 2009.

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