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

ABSTRACT This study analyzes the effects of psychological capital and managerial attitudes on the relationship between budgetary participation and management performance in budgeting activities. The study addresses a gap that exists in the budgeting research, tackling the effects of individuals’ men...

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Bibliographic Details
Main Authors: Larissa Degenhart, Vinícius Costa da Silva Zonatto, Carlos Eduardo Facin Lavarda
Format: Article
Language:English
Published: Universidade de São Paulo 2022-04-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000200216&tlng=en