Different ways of using the budget affect the empowerment and creativity of managers

Abstract

The aimed to verify the influence of different ways of using the budget on the empowerment and creativity of 100 managers in Brazilian organizations in the area of information technology. A descriptive and quantitative. Data were tested by factor analysis and multiple linear regression. The use of the budget, in a diagnostic form, increases managers' sense of empowerment and creativity. The use of the budget, in interactive form, has to be associated with the creativity of managers to generate a sense of empowerment, and the opposite also occurs. As a theoretical implication, it provides evidence that the diagnostic use is essential to the creativity and empowerment of employees even when pursuing a defined strategy/goal. Interactive use of the budget can compromise employees' sense of empowerment about work. In the practical field, it is unnecessary to make a choice between having an environment that encourages creativity or having proper control.

From organizational justice to task performance: Exploring the impact of goal congruence and individual creativity in a brazilian workplace

“…Creativity can be described as an aggregation of expertise, creative thinking, and motivation for a given task (Kaveski & Beuren, 2020;Dal Magro et al, 2023). In this context, expertise refers to the knowledge of a subject obtained through formal and informal education, motor, cognitive, and perceptive skills (Zhou & Shalley, 2008).…”

“…To achieve a successful organizational creativity, the creation of a potentially inspiring idea by the individual is required, as well as its promotion and implementation (Caniëls et al, 2014;Muzzio, 2017). Thus, managerial support is needed to allocate resources and legitimize individual creativity (Dal Magro et al, 2023). In this sense, it is argued that a creative idea only has the potential to generate superior results when the interests of employees are congruent with those of the organization.…”

“…In this direction, the findings of Zhang and Bartol (2010) and Bodla and Naeem (2014) show that creativity serves as a mediate in the relationship between goals and performance. Therefore, creativity also provides guidance and improves understanding about the relationship between action and outcome (Kaveski & Beuren, 2020;Dal Magro et al, 2023). Using the same approach that proposes the relationship between goal congruence and creativity, it is possible to indicate that creativity, through innovative and differentiated solutions, can also affect the relationship between goal congruence and task performance (Amabile, 1997;Cools et al, 2017).…”