Influência do capital psicológico de controllers na relação entre participação orçamentária, engajamento no trabalho e desempenho gerencial

Abstract

This research analyzed the influence of controllers' psychological capital on the relationship between budget participation, work engagement, and managerial performance. A descriptive survey research with a quantitative data approach was conducted with 166 professional controllers who work in industrial organizations and have budgetary responsibility. The results show that budget participation is a necessary condition to promote the controllers' psychological capital. The interaction that occurs between budget participation and psychological capital has a positive influence on work engagement and managerial performance. In these relationships, psychological capital is the main predictor variable of work engagement and managerial performance, exerting the greatest influence on these variables. These results allow us to conclude that psychological capital has a positive influence on the relationship between budget participation, work engagement, and managerial performance. The research contributes by revealing evidence that self-confident controllers, are more likely to take responsibility and put in extra efforts to achieve success in the work performed. Under these conditions, they are more engaged and act to achieve better managerial performance. These results contribute to the advancement of existing knowledge on the subject and the literature in the area of behavioral accounting, since they provide evidence that the positive psychological capabilities investigated in the research, psychological capital and work engagement, are important resources to promote the effects of better budgeting practices on managerial attitudes and managerial performance of professional controllers.