Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers

Palomino, Marilu Nuñez; Frezatti, Fábio

doi:10.5700/rausp1232

Cited by 60 publications

(73 citation statements)

References 17 publications

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“…Dunk (1993) and Zonatto et al (2019) revealed the negative relationship between the role ambiguity and managerial performance of subordinates. Palomino and Frezatti (2016) demonstrate that Brazilian controllers perceive role conflict and ambiguity, but nonetheless present moderate levels of satisfaction. In this case, even with the perception of information asymmetry or role ambiguity, information sharing may be capable of positively influencing the job performance of these managers, minimizing to negative effects of these variables.…”

Section: Analysis and Discussion Of The Resultsmentioning

confidence: 80%

Section: Methodological Proceduresmentioning

confidence: 99%

“…This population was chosen due to controllers assuming different positions in different companies, which makes them a strategic element in organizations, since they are the professionals with excellence in the information generated in organizations (Palomino & Frezatti, 2016). The management function is one of the competences or functions that belongs to the controlling area and is among controllers' responsibilities (Palomino & Frezatti, 2016). With regards to their participation in the budgeting process, Anthony and Govindarajan (2008) argue that controllers are responsible for functions that include preparing strategic and budgeting plans, installing and operationalizing budgeting programs and systems, as well as analyzing forecasted and executed budgets.…”

Section: Methodological Proceduresmentioning

confidence: 99%

“…The evidence found in the literature on the intervening effects on this relationship is underexplored, thus presenting a theoretical gap that encourages this study (Dani, Zonatto & Diehl, 2017). Similarly, little is known about these relationships in a specific sample of managers responsible for the controlling area, an important organizational unit that supports management (Palomino & Frezatti, 2016). Controlling carries out the function of transforming information so that it assists and facilitates decision-making in other areas of the organization (Siegel & Kulesza, 1996), playing an important role in the preparation of strategic and budgetary plans (Govindarajan & Anthony, 2001).…”

Section: Introductionmentioning

confidence: 98%

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Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

Lunardi

Zonatto

NASCIMENTO³

2020

Rev. contab. finanç.

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This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.

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Section: Analysis and Discussion Of The Resultsmentioning

confidence: 80%

Section: Methodological Proceduresmentioning

confidence: 99%

Section: Methodological Proceduresmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 98%

See 2 more Smart Citations

Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

Lunardi

Zonatto

NASCIMENTO³

2020

Rev. contab. finanç.

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“…Job demands, such as role conflicts, role ambiguity, time demands or work-family conflicts may serve as risk factors (PALOMINO & FREZATTI 2016). Burnout is a relevant indicator of the inability to function effectively in work due to prolonged and extensive work stress and a failure to cope with it.…”

Section: Introductionmentioning

confidence: 99%

A Study of Work Satisfaction, Burnout and other Work-Related Variables Among Hungarian Educators

Pikó¹,

Mihálka²

2017

EJMH

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The main goal of the present study was to investigate, based on the Job Demands-Resources Model, a set of work-related variables as possible correlates (either as job demands or resources) of work satisfaction in a sample of Hungarian educators (N = 2,068, aged between 23-74 years, mean = 48.1 and S.D. = 8.9; 83.5% females). Results report that in this sample of Hungarian educators, their work satisfaction is closely related to the presence of burnout (particularly emotional exhaustion) and it is also influenced by role conflicts and role ambiguity in their workplace; whereas work-family conflict and work time demands do not play a role. On the other hand, educators' work satisfaction may be protected by certain job resources such as satisfaction with professional prestige, work social support and work involvement. Satisfaction with salary and work policy was not significant. Findings suggest that interventions at both individual and organisational level should be necessary, e.g. learning effective coping techniques to prevent burnout and increase work satisfaction well before the start of an educator's career. The organisational interventions should strengthen job resources and eliminate/decrease job demands. Keywords

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Exploring SME Women Entrepreneurs’ Work–Family Conflict in Malaysia

Teoh

Chong

Yuen

et al. 2021

Entrepreneurial Activity in Malaysia

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Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers

Cited by 60 publications

References 17 publications

Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

A Study of Work Satisfaction, Burnout and other Work-Related Variables Among Hungarian Educators

Exploring SME Women Entrepreneurs’ Work–Family Conflict in Malaysia

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