The relationship between cost management knowledge and budgetary participation with managers’ performance
Management control systems are applied tools that may be useful to align managers’ personal interests concerning organizational goals. In this context, corporate budgets are used as an organizational control tool and, historically, research reveals that their use, associated with other too...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Escola de Comércio Álvares Penteado
2014-05-01
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| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | http://rbgn.fecap.br/RBGN/article/view/1236 |
| _version_ | 1818886514592972800 |
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| author | Alexandre Corrêa dos Santos Carlos Eduardo Facin Lavarda Idair Edson Marcello |
| author_facet | Alexandre Corrêa dos Santos Carlos Eduardo Facin Lavarda Idair Edson Marcello |
| author_sort | Alexandre Corrêa dos Santos |
| collection | DOAJ |
| description | Management control systems are applied tools that
may be useful to align managers’ personal interests
concerning organizational goals. In this context,
corporate budgets are used as an organizational
control tool and, historically, research reveals that
their use, associated with other tools such as those
referring to management and budgeting, may
contribute to managers’ individual performance
and, globally, to organizational performance itself.
However, subjective and behavioral phenomena
may also affect the organizational environment;
thus, it is appropriate to investigate the effect
of control tools on the behavior of individuals.
This paper is based on the work of Agbejule and
Saarikoski (2006), and it aims to investigate
the relationship between cost management
knowledge and budgetary participation with
the performance of managers. The survey is
descriptive as to its goal and to procedures such
as surveys, and quantitative as to the approach
taken to approaching the problem. The sample
consists of hierarchical middle-level managers
working in organizations located in Southern
Brazil. Survey data was analyzed with Regression
and Factor Analysis statistical methods, using 18.0
version SPSS software. Results indicate that there
is an influence of cost management knowledge
and budgetary participation on managers’
performance, but only for factors considered
collective managerial performance. |
| first_indexed | 2024-12-19T16:22:33Z |
| format | Article |
| id | doaj.art-97e2c4fb321b4dfc99c24de2223a6b9b |
| institution | Directory Open Access Journal |
| issn | 1806-4892 1983-0807 |
| language | English |
| last_indexed | 2024-12-19T16:22:33Z |
| publishDate | 2014-05-01 |
| publisher | Fundação Escola de Comércio Álvares Penteado |
| record_format | Article |
| series | Revista Brasileira de Gestão De Negócios |
| spelling | doaj.art-97e2c4fb321b4dfc99c24de2223a6b9b2022-12-21T20:14:27ZengFundação Escola de Comércio Álvares PenteadoRevista Brasileira de Gestão De Negócios1806-48921983-08072014-05-01165012414210.7819/rbgn.v16i50.1236The relationship between cost management knowledge and budgetary participation with managers’ performanceAlexandre Corrêa dos Santos0Carlos Eduardo Facin Lavarda1Idair Edson Marcello2Universidade Regional de Blumenau (FURB) Universidade Regional de Blumenau (FURB) Universidade Paranaense (UNIPAR)Management control systems are applied tools that may be useful to align managers’ personal interests concerning organizational goals. In this context, corporate budgets are used as an organizational control tool and, historically, research reveals that their use, associated with other tools such as those referring to management and budgeting, may contribute to managers’ individual performance and, globally, to organizational performance itself. However, subjective and behavioral phenomena may also affect the organizational environment; thus, it is appropriate to investigate the effect of control tools on the behavior of individuals. This paper is based on the work of Agbejule and Saarikoski (2006), and it aims to investigate the relationship between cost management knowledge and budgetary participation with the performance of managers. The survey is descriptive as to its goal and to procedures such as surveys, and quantitative as to the approach taken to approaching the problem. The sample consists of hierarchical middle-level managers working in organizations located in Southern Brazil. Survey data was analyzed with Regression and Factor Analysis statistical methods, using 18.0 version SPSS software. Results indicate that there is an influence of cost management knowledge and budgetary participation on managers’ performance, but only for factors considered collective managerial performance.http://rbgn.fecap.br/RBGN/article/view/1236Cost management knowledge.1Managerial performance.1Budgetary participation.1 |
| spellingShingle | Alexandre Corrêa dos Santos Carlos Eduardo Facin Lavarda Idair Edson Marcello The relationship between cost management knowledge and budgetary participation with managers’ performance Revista Brasileira de Gestão De Negócios Cost management knowledge.1 Managerial performance.1 Budgetary participation.1 |
| title | The relationship between cost management knowledge and budgetary participation with managers’ performance |
| title_full | The relationship between cost management knowledge and budgetary participation with managers’ performance |
| title_fullStr | The relationship between cost management knowledge and budgetary participation with managers’ performance |
| title_full_unstemmed | The relationship between cost management knowledge and budgetary participation with managers’ performance |
| title_short | The relationship between cost management knowledge and budgetary participation with managers’ performance |
| title_sort | relationship between cost management knowledge and budgetary participation with managers performance |
| topic | Cost management knowledge.1 Managerial performance.1 Budgetary participation.1 |
| url | http://rbgn.fecap.br/RBGN/article/view/1236 |
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