Effects of resilience and managerial attitudes on the relation between participative budgeting and managerial performance

Grodt, Jonas A. S.; Zonatto, Vinícius C. S.; Degenhart, Larissa; Piccinin, Yvelise G.; Bianchi, Márcia

doi:10.1590/1678-6971/eRAMG230285.en

Jonas A. S. Grodt

Federal University of Santa Maria, Santa Maria, RS, Brazil

Authors’ notes Jonas A. S. Grodt is now an administrative technician in education at the Department of Administration and Planning – Coordination of Budget, Accounting, and Finance of Federal Institute Sul-riograndense (Instituto Federal Sul-rio-grandense – IFSUL); Vinícius C. S. Zonatto is now a professor at the Graduate Program in Accounting of Federal University of Santa Maria (Universidade Federal de Santa Maria – UFSM); Larissa Degenhart is now a professor at the Graduate Program in Accounting of UFSM; Yvelise G. Piccinin is now an administrative technician in education at UFSM; Márcia Bianchi is now a professor at the Graduate Program in Controlling and Accounting of the Federal University of Rio Grande do Sul (Universidade Federal do Rio Grande do Sul – UFRGS).

https://orcid.org/0000-0002-5517-1830

Vinícius C. S. Zonatto Correspondence concerning this article should be addressed to Vinícius C. S. Zonatto, Avenida Roraima, 1000, Cidade Universitária, Camobi, Santa Maria, Rio Grande do Sul, Brazil, ZIP code 97105-900. Email: vinicuszonatto@gmail.com

Federal University of Santa Maria, Santa Maria, RS, Brazil

Authors’ notes Jonas A. S. Grodt is now an administrative technician in education at the Department of Administration and Planning – Coordination of Budget, Accounting, and Finance of Federal Institute Sul-riograndense (Instituto Federal Sul-rio-grandense – IFSUL); Vinícius C. S. Zonatto is now a professor at the Graduate Program in Accounting of Federal University of Santa Maria (Universidade Federal de Santa Maria – UFSM); Larissa Degenhart is now a professor at the Graduate Program in Accounting of UFSM; Yvelise G. Piccinin is now an administrative technician in education at UFSM; Márcia Bianchi is now a professor at the Graduate Program in Controlling and Accounting of the Federal University of Rio Grande do Sul (Universidade Federal do Rio Grande do Sul – UFRGS).

https://orcid.org/0000-0003-0823-6774

Larissa Degenhart

Federal University of Santa Maria, Santa Maria, RS, Brazil

Authors’ notes Jonas A. S. Grodt is now an administrative technician in education at the Department of Administration and Planning – Coordination of Budget, Accounting, and Finance of Federal Institute Sul-riograndense (Instituto Federal Sul-rio-grandense – IFSUL); Vinícius C. S. Zonatto is now a professor at the Graduate Program in Accounting of Federal University of Santa Maria (Universidade Federal de Santa Maria – UFSM); Larissa Degenhart is now a professor at the Graduate Program in Accounting of UFSM; Yvelise G. Piccinin is now an administrative technician in education at UFSM; Márcia Bianchi is now a professor at the Graduate Program in Controlling and Accounting of the Federal University of Rio Grande do Sul (Universidade Federal do Rio Grande do Sul – UFRGS).

https://orcid.org/0000-0003-0651-8540

Yvelise G. Piccinin

Federal University of Santa Maria, Santa Maria, RS, Brazil

Authors’ notes Jonas A. S. Grodt is now an administrative technician in education at the Department of Administration and Planning – Coordination of Budget, Accounting, and Finance of Federal Institute Sul-riograndense (Instituto Federal Sul-rio-grandense – IFSUL); Vinícius C. S. Zonatto is now a professor at the Graduate Program in Accounting of Federal University of Santa Maria (Universidade Federal de Santa Maria – UFSM); Larissa Degenhart is now a professor at the Graduate Program in Accounting of UFSM; Yvelise G. Piccinin is now an administrative technician in education at UFSM; Márcia Bianchi is now a professor at the Graduate Program in Controlling and Accounting of the Federal University of Rio Grande do Sul (Universidade Federal do Rio Grande do Sul – UFRGS).

https://orcid.org/0000-0002-3537-1667

Márcia Bianchi

Federal University of Rio Grande do Sul, Porto Alegre, RS, Brazil

Authors’ notes Jonas A. S. Grodt is now an administrative technician in education at the Department of Administration and Planning – Coordination of Budget, Accounting, and Finance of Federal Institute Sul-riograndense (Instituto Federal Sul-rio-grandense – IFSUL); Vinícius C. S. Zonatto is now a professor at the Graduate Program in Accounting of Federal University of Santa Maria (Universidade Federal de Santa Maria – UFSM); Larissa Degenhart is now a professor at the Graduate Program in Accounting of UFSM; Yvelise G. Piccinin is now an administrative technician in education at UFSM; Márcia Bianchi is now a professor at the Graduate Program in Controlling and Accounting of the Federal University of Rio Grande do Sul (Universidade Federal do Rio Grande do Sul – UFRGS).

https://orcid.org/0000-0002-7716-2767

Correspondence concerning this article should be addressed to Vinícius C. S. Zonatto, Avenida Roraima, 1000, Cidade Universitária, Camobi, Santa Maria, Rio Grande do Sul, Brazil, ZIP code 97105-900. Email: vinicuszonatto@gmail.com

Authors’ notes

Jonas A. S. Grodt is now an administrative technician in education at the Department of Administration and Planning – Coordination of Budget, Accounting, and Finance of Federal Institute Sul-riograndense (Instituto Federal Sul-rio-grandense – IFSUL); Vinícius C. S. Zonatto is now a professor at the Graduate Program in Accounting of Federal University of Santa Maria (Universidade Federal de Santa Maria – UFSM); Larissa Degenhart is now a professor at the Graduate Program in Accounting of UFSM; Yvelise G. Piccinin is now an administrative technician in education at UFSM; Márcia Bianchi is now a professor at the Graduate Program in Controlling and Accounting of the Federal University of Rio Grande do Sul (Universidade Federal do Rio Grande do Sul – UFRGS).

*
We thank the Brazilian National Council for Scientific and Technological Development (CNPq) and the Research Support Foundation of the State of Rio Grande do Sul (FAPERGS).

EDITORIAL BOARD

Editor-in-chief

Gilberto Perez

Associated editor

Amalia Pérez-Nebra

Technical support

Gabriel Henrique Carille

EDITORIAL PRODUCTION

Publishing coordination

Jéssica Dametta

Editorial intern

Victória Andrade Rocha

Language editor

Paula Di Sessa Vavlis

Variables	Indicators/scale	Authors
Participative budgeting (PB)	Six indicators/seven-point Likert scale*	Milani (1975)Milani, K. (1975). The relation of participation in budget-setting to industrial supervisor performance and attitudes: Field study. The Accounting Review, 50(2), 274–284. https://www.jstor.org/stable/244709 https://www.jstor.org/stable/244709...
Psychological resilience (PR)	Six indicators/six-point Likert scale*	Luthans et al. (2007)Luthans, F., Youssef, C. M., & Avolio, B. J. (2007). Psychological capital: Developing the human competitive edge. Oxford University Press.
Job involvement (JI)	Seven indicators/seven-point Likert scale*	Lodahl and Kejnar (1965)Lodahl, T. M., & Kejnar, M. (1965). The definition and measurement of job involvement. Journal of Applied Psychology, 49(1), 24–33. https://doi.org/10.1037/h0021692 https://doi.org/10.1037/h0021692... , Moynihan and Pandey (2007)Moynihan, D. P. , & Pandey, S. K. (2007). Finding workable levers over work motivation: Comparing job satisfaction, job involvement, and organizational commitment. Administration & Society, 39(7), 803–832. https://doi.org/10.1177/0095399707305546 https://doi.org/10.1177/0095399707305546... , and Siqueira (2008)Siqueira, M. M. M. (2008). Envolvimento com o trabalho. In M. M. M. Siqueira (Org.), Medidas do comportamento organizacional (pp. 141–146). Artmed.
Commitment to budget goal (CBG)	Five indicators/seven-point Likert scale*	Latham and Steele (1983)Latham, G. P., & Steele, T. P. (1983). The motivational effects of participation versus goal setting on performance. Academy of Management Journal, 26(3), 406–417. https://psycnet.apa.org/doi/10.2307/256253 https://psycnet.apa.org/doi/10.2307/2562... and Erez and Arad (1986)Erez, M., & Arad, R. (1986). Participative goal-setting: Social, motivational, and cognitive factors. Journal of Applied Psychology, 71(4), 591–597. https://doi.org/10.1037/0021-9010.71.4.591 https://doi.org/10.1037/0021-9010.71.4.5...
Managerial performance (MP)	Nine indicators/seven-point Likert scale**	Mahoney et al. (1965)Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The job(s) of management. Industrial Relations: A Journal of Economy and Society, 4(2), 97–110. https://doi.org/10.1111/j.1468-232X.1965.tb00922.x https://doi.org/10.1111/j.1468-232X.1965...

Criteria	Indicator	Expected value	Works
Discriminant validity	Fornell-Larcker criterion	Values of the square roots of average variance extracted (AVE) must be higher than the values of the correlations of the constructs.	Fornell and Larcker (1981)Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 1–15. https://doi.org/10.1177/002224378101800313 https://doi.org/10.1177/0022243781018003... and Ringle et al. (2014)Ringle, C. M., Silva, D. da, & Bido, D. de S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. REMark-Revista Brasileira de Marketing, 13(2), 56–73. https://doi.org/10.5585/remark.v13i2.2717 https://doi.org/10.5585/remark.v13i2.271...
Normality test	Collinearity statistic (variance inflation factor – VIF)	VIF < 5.00	Hair et al. (2009)Hair, J. F., Jr., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados. (9. ed.). Bookman.
Goodness of fit indicators of the structural model	Average variance extracted (AVE)	AVE > 0.50	Henseler et al. (2009)Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In R.R. Sinkovics, & P. N. Ghauri (ed.) New Challenges to International Marketing (Advances in International Marketing, (20)), Emerald Group Publishing Limited, Bingley. 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014 https://doi.org/10.1108/S1474-7979(2009)... , Hair et al. (2014)Hair, J. F., Jr., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128 https://doi.org/10.1108/EBR-10-2013-0128... , and Ringle et al. (2014)Ringle, C. M., Silva, D. da, & Bido, D. de S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. REMark-Revista Brasileira de Marketing, 13(2), 56–73. https://doi.org/10.5585/remark.v13i2.2717 https://doi.org/10.5585/remark.v13i2.271...
	Composite reliability (CR)	CR > 0.70	Henseler et al. (2009)Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In R.R. Sinkovics, & P. N. Ghauri (ed.) New Challenges to International Marketing (Advances in International Marketing, (20)), Emerald Group Publishing Limited, Bingley. 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014 https://doi.org/10.1108/S1474-7979(2009)... , Hair et al. (2014)Hair, J. F., Jr., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128 https://doi.org/10.1108/EBR-10-2013-0128... , and Ringle et al. (2014)Ringle, C. M., Silva, D. da, & Bido, D. de S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. REMark-Revista Brasileira de Marketing, 13(2), 56–73. https://doi.org/10.5585/remark.v13i2.2717 https://doi.org/10.5585/remark.v13i2.271...
	R square (R²)	Values greater than zero R² > 0.00
	Cronbach’s alpha (CA)	CA > 0.70
Predictive relevance	Predictive relevance (Q²)	Values greater than zero Q² > 0.00
Effect size	Effect size (f²)	Values of 0.02, 0.15, and 0.35 are considered small, medium, and large, respectively.
Standardized coefficients	Student’s t test (significance of investigated relations)	t > 1.96 p < 0.05
Standardized coefficients	Path coefficients	Values (positive or negative) in a range between −1 and +1.

Variables	Discriminant validity					Collinearity statistic (VIF)
Variables	PB	PR	JI	CBG	MP	PR	JI	CBG	MP
PB	0.825					1.000	1.090	1.091
PR	0.287	0.720					1.090	1.140	1.084
JI	0.101	0.230	0.793					1.058	1.097
CBG	0.447	0.204	0.231	0.919					1.084
MP	0.448	0.273	0.298	0.535	0.781

Variables	Reliability and goodness of fit indicators
Variables	AVE	Compound reliability (CR)	Cronbach’s alpha	R squared	Predictive relevance (Q²)	Effect size (f²)
PB	0.681	0.927	0.904			0.543
PR	0.518	0.864	0.815	0.082	0.038	0.327
JI	0.630	0.922	0.902	0.054	0.032	0.500
CBG	0.844	0.964	0.954	0.237	0.191	0.758
MP	0.610	0.934	0.920	0.337	0.196	0.511

Structural paths	Standardized coefficients	Standard error	t values	ρ	R²	Hypotheses	Results
PR ← PB	0.287	0.086	3.326	0.001	0.082	H₁+	Supported
JI ← PB	0.038	0.079	0.487	0.627	0.054	H₂+	Not supported
JI ← PR	0.219	0.072	3.039	0.002	0.054	H₄+	Supported
CBG ← PB	0.417	0.088	4.749	0.000	0.237	H₃+	Supported
CBG ← PR	0.043	0.080	0.541	0.589	0.237	H₅+	Not supported
CBG ← J	0.179	0.059	3.031	0.003	0.237	H₇+	Supported
MP ← PR	0.142	0.060	2.346	0.019	0.337	H₆+	Supported
MP ← J	0.157	0.056	2.786	0.006	0.337	H₈+	Supported
MP ← CBG	0.470	0.089	5.256	0.000	0.337	H₉+	Supported

[1] Correspondence concerning this article should be addressed to Vinícius C. S. Zonatto, Avenida Roraima, 1000, Cidade Universitária, Camobi, Santa Maria, Rio Grande do Sul, Brazil, ZIP code 97105-900. Email: vinicuszonatto@gmail.com

Brasil

Brasil

Effects of resilience and managerial attitudes on the relation between participative budgeting and managerial performance^* * We thank the Brazilian National Council for Scientific and Technological Development (CNPq) and the Research Support Foundation of the State of Rio Grande do Sul (FAPERGS).

Abstract

Purpose:

Originality/value:

Design/methodology/approach:

Findings:

Brasil

Brasil

Effects of resilience and managerial attitudes on the relation between participative budgeting and managerial performance* * We thank the Brazilian National Council for Scientific and Technological Development (CNPq) and the Research Support Foundation of the State of Rio Grande do Sul (FAPERGS).

Abstract

Purpose:

Originality/value:

Design/methodology/approach:

Findings:

Effects of resilience and managerial attitudes on the relation between participative budgeting and managerial performance^* * We thank the Brazilian National Council for Scientific and Technological Development (CNPq) and the Research Support Foundation of the State of Rio Grande do Sul (FAPERGS).