Effects of psychological capital and managerial attitudes on the relationship between budgetary participation and performance

Degenhart, Larissa; Zonatto, Vinícius Costa da Silva; Lavarda, Carlos Eduardo Facín

doi:10.1590/1808-057x202113790

Cited by 6 publications

(30 citation statements)

References 31 publications

(148 reference statements)

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“…Therefore, PB fosters the development of resilience in subordinates (Bangun, 2017;Pradana, 2021;Venkatesh & Blaskovich, 2012) because, by participating in this process, they increase the probability of positive results in the face of risks and uncertainties (Venkatesh & Blaskovich, 2012). Studies have found a positive influence of PB on psychological capital (Degenhart et al, 2022;Nascimento, 2017;Schlup, 2018;Venkatesh & Blaskovich, 2012), but no studies to date have analyzed the effects of PB on PR itself. Thus, it is assumed that:…”

Section: Theoretical Background and Hypotheses Enabling Effects Of Pa...mentioning

confidence: 99%

“…CBG corresponds to managers' involvement in the process of setting budget goals and the effort they apply to achieve them (Chong & Johnson, 2007). Studies have shown a positive relationship between PB and goal commitment (Chong & Johnson, 2007;Degenhart et al, 2022;Jermias & Yigit, 2013;Saidu & Musa, 2017). AET can help explain the relation between PB and CBG by suggesting that, in the face of events that occur at work, individuals have affective reactions, which will result in behavioral attitudes (Weiss & Cropanzano, 1996).…”

Section: Aet Provides Further Insights Into the Relation Between Pb A...mentioning

confidence: 99%

“…No studies to date have analyzed the effects of PR on MAs (JI and CBG) in the budgetary context. However, previous research has analyzed psychological capital and JI (Alessandri et al, 2018) and CBG (Degenhart et al, 2022), and positive results have been reported. Through positive adaptation in the face of adversity and change, the resilience component can reduce the negative effect of work demands (Alessandri et al, 2018).…”

Section: Cognitive Effects Of Psychological Resiliencementioning

confidence: 99%

“…Corroborating this finding, no studies to date have analyzed the relationship between PB and the PR variable, but previous research has addressed PB and psychological capital (Degenhart et al, 2022;Nascimento, 2017;Pradana, 2021;Schlup, 2018;Venkatesh & Blaskovich, 2012;Bangun, 2017). Furthermore, Degenhart et al (2022) In this context, based on the above-mentioned research gap, this study seeks to answer the following question:…”

Section: Introductionmentioning

confidence: 95%

“…These relations can be better understood from the perspective of the Social Cognitive Theory (SCT), which indicates that cognitive, personal, behavioral, and environmental factors, when interacting, influence an individual's action and development (Bandura, 1977). In this study, cognitive and personal factors can be understood as PR, behavioral factors are understood as MAs, and environmental factors, as incentives (Degenhart et al, 2022) for subordinates to participate in budgeting.…”

Section: Introductionmentioning

confidence: 99%

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

Grodt,

Zonatto,

Degenhart

et al. 2023

RAM, Rev. Adm. Mackenzie

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Purpose: To analyze the effects of psychological resilience and managerial attitudes (job involvement and commitment to budget goals) on the relationship between participative budgeting and managerial performance. Originality/value: The present study innovates by providing evidence of the cognitive effects of psychological resilience, the affective effects of job involvement, and budget goal commitment on the relationship between budgetary participation and managerial performance, which is the theoretical gap explored. Design/methodology/approach: Descriptive and quantitative survey research carried out through structural equation modeling (SEM) with a sample composed of 251 controllers working in companies in Southern Brazil. Findings: The findings show that the intervening variables (psychological resilience and managerial attitudes) exert a positive influence on the tested relations. The results demonstrate that participative budgeting influences managerial performance through the cognitive effects of psychological resilience, combined with the affective effects of budget goal commitment. Job involvement enhances levels of psychological resilience and has positive effects on managerial performance. Thus, it can be concluded that budget configuration influences controllers’ resilience levels and contributes to their commitment to budget goals, as it triggers cognitive and affective reactions that increase managerial performance.

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Section: Theoretical Background and Hypotheses Enabling Effects Of Pa...mentioning

confidence: 99%

Section: Aet Provides Further Insights Into the Relation Between Pb A...mentioning

confidence: 99%

Section: Cognitive Effects Of Psychological Resiliencementioning

confidence: 99%

Section: Introductionmentioning

confidence: 95%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

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

Grodt,

Zonatto,

Degenhart

et al. 2023

RAM, Rev. Adm. Mackenzie

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Analysis and Research on Children’s Cognitive Psychological System Based on Digital Learning Terminal

Yang

2023

Lecture Notes in Electrical Engineering

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Does innovative behaviour intervene between budgetary participation and performance in the public sector?

Koomson,

Azadda,

Opoku Mensah

et al. 2024

IJIS

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Purpose For a public servant (PS) to be innovative, he or she needs to gather and process enough vital information from budget setting processes. However, research addressing how budgetary participation (BP) can trigger innovative behaviour (IB) in PSs and eventually foster task performance (TP) is rare, which is why the authors conduct this research. The purpose of this study is to understand how BP shapes TP through the IB of PSs. Design/methodology/approach The authors develop and test a mediation model with 860 responses from public sector workers across 25 government agencies using the PLS-SEM technique of Smart PLS 4. Possible control factors were addressed for both the mediator and target-independent construct. In particular, the authors use sex, age and tenure as control factors for IB. Also, the authors use job satisfaction, job engagement and perceived fairness in the budgetary system as control factors for TP. Findings The authors find a favourable and significant relationship between BP and TP; BP and IB; and IB and TP. The authors also find that IB partially mediates the relationship between BP and TP, such that BP fosters TP through the innovativeness of PSs. This finding suggests that PSs who participate in budget preparation are able to innovate, which, in turn enable them to perform tasks effectively. Research limitations/implications The authors call on forthcoming researchers to test the mediation model in other public sector settings worldwide. They may also consider other variables that can possibly mediate the positive impacts of BP on TP. Practical implications Lessons are discussed for governments, human resources directors and managers, management accountants, budget officers, procurement officers and other public sector workers and consultants. Originality/value The authors show how BP fosters TP through the innovativeness of PSs, since there is much more to know in this regard. The authors also help to resolve the paradox of inconsistency in the BP–TP literature by using IB as a mediator.

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Effects of psychological capital and managerial attitudes on the relationship between budgetary participation and performance

Cited by 6 publications

References 31 publications

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

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

Analysis and Research on Children’s Cognitive Psychological System Based on Digital Learning Terminal

Does innovative behaviour intervene between budgetary participation and performance in the public sector?

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