Efeitos Mediadores Do Capital Psicológico E Da Síndrome De Burnout Na Relação Entre Participação Orçamentária E Desempenho Gerencial

Abstract

Objetivo: Este estudo objetivou avaliar os efeitos mediadores do Capital Psicológico e da Síndrome de Burnout na relação entre Participação Orçamentária e o Desempenho Gerencial. Método: Desenvolveu-se uma pesquisa descritiva, de levantamento, com abordagem quantitativa dos dados. A amostra analisada corresponde a 203 gestores com responsabilidade orçamentária das maiores empresas do Brasil, ocupando cargos de controllers, gerentes de controladoria e gestores de custos. A análise de dados foi realizada por meio de estatística descritiva, análise fatorial, modelagem de equações estruturais, assim como uma análise adicional por meio de regressão linear.Resultados: Os resultados encontrados evidenciam que em ambientes com uma maior participação orçamentária, os indivíduos tendem a desenvolver melhor o seu capital psicológico, tornando-se mais otimistas, esperançosos, resilientes e auto eficazes, atenuando os efeitos negativos da síndrome de burnout e consequentemente, alavancando o seu desempenho gerencial. Quanto a comparação de respostas dos gestores que ocupavam cargos de controladoria ou de custos, a única diferença significativa foi a síndrome de burnout, o que pode indicar que em cargos mais altos, como de controllers, os gestores tendem a ser mais flexíveis ao se deparar com uma falha no controle orçamentário, e podem sofrer menos com os efeitos negativos do ambiente de trabalho.Contribuições: Assim, contribui-se de modo geral, demonstrando a influência da participação orçamentária nas cognições e no desempenho dos indivíduos nas organizações, bem como os papéis informativos do orçamento e a influência da configuração orçamentária adotada pelas empresas no comportamento humano no trabalho.

Enabling Cognitive Effects of Vertical Information Sharing on Psychological Capital, Managerial Attitudes, and Performance

“…The dimensions of greatest influence of psychological capital are related to hope and resilience; results suggest that, in the analyzed sample, professionals who present the positive psychological capacity of hope are those who show greater determination and willpower to seek to solve problems faced in the workplace (Luthans et al, 2008;Nascimento, 2017), in the pursuit of achieving the desired organizational goals and results (Schlup et al, 2021). Likewise, these are the professionals who show greater resilience, which indicates that these controllers are more likely to mobilize positive psychological capacities that help them face adversity and stressful situations at work (Luthans et al, 2008;Nascimento et al, 2019;Schlup et al, 2021), factors that reflect positively on proactive managerial attitudes and better performance. According to Avey et al (2011), psychological capital has a positive relationship with the attitudes, behaviors, and performance of managers.…”

“…For there to be greater sharing of information, it is necessary to better define objectives and goals and an adequate allocation of resources, which will serve to develop the activities of managers with budgetary responsibility. The interaction that exists in the budgetary context within the business environment allows people to relate and search for resources, for the definition of goals, and for conditions for performance evaluation (Zonatto, Weber, & Nascimento, 2019), which generates cognitive effects capable of impacting managerial performance (Schlup et al, 2021).…”

“…Luthans et al (2008) revealed that psychological capital can be an important link between performance and the supporting climate in the organization. In the accounting area, Venkatesh and Blaskovich (2012), Saithong-In and Ussahawanitchakit (2016), Nascimento (2017), Degenhart et al (2022), Nascimento, Zonatto, Degenhart and Lunardi (2019), and Schlup, Beck and Zonatto (2021 found a positive and significant association between psychological capital and managerial performance. Furthermore, Nascimento et al (2019), Nascimento (2017), and Degenhart et al (2022 found a positive and significant relationship between psychological capital and the managerial attitudes of controllers concerning the budget.…”

“…Studies in the accounting area that seek to investigate the psychological capital of people and its influence on managerial performance are incipient (Degenhart, Zonatto, & Lavarda, 2022;Saithong-In & Ussahawanitchakit, 2016;Schlup, Beck, & Zonatto, 2021;Venkatesh & Blaskovich, 2012;. There are also few studies in the budgetary context that seek to analyze the positive aspects of people at work (Schlup et al, 2021).…”

“…Studies in the accounting area that seek to investigate the psychological capital of people and its influence on managerial performance are incipient (Degenhart, Zonatto, & Lavarda, 2022;Saithong-In & Ussahawanitchakit, 2016;Schlup, Beck, & Zonatto, 2021;Venkatesh & Blaskovich, 2012;. There are also few studies in the budgetary context that seek to analyze the positive aspects of people at work (Schlup et al, 2021). Psychological capital is composed of four positive psychological dimensions of a cognitive nature: self-efficacy, hope, resilience, and optimism (Luthans, Youssef, & Avolio, 2007), being the mental states of people that influence their attitudes and behaviors, which affect their managerial performance (Alessandri, Consiglio, Luthans, & Borgogni, 2018;Lunardi et al, 2019;Degenhart et al, 2022), which is consistent with the enabling approach proposed by Adler and Borys (1996), which aims to motivate and influence people, as well as people's actions and behavior, improving their capabilities to leverage their performance.…”