ABSTRACT
Objective:
this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals.
Methods:
a survey was carried out with 131 intermediate level managers from different organizational areas of companies classified among the best and biggest companies in Brazil.
Results:
the results of modeling structural equations indicate that intrinsic and extrinsic motivations have different roles in their interactions with budgetary participation and commitment to goals. And their involvement in the budgetary process reveals behavioral and motivational effects.
Conclusions:
it is concluded that participation in the budgetary process can positively reflect on managerial performance, insofar as it is able to trigger intrinsic motivational effect and favor behaviors aimed at the commitment to budgetary goals.
Keywords:
budgetary participation; motivation at work; commitment to budgetary goals
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N = 131. Significance (p-value) at the level of * p < 0.05; ** p < 0.01; *** p < 0.000. The mediating effect is due to the c’ effect of VI →VD under the influence of the mediating variable (motivation at work), the other interactions (path) correspond to direct relationships.