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

ABSTRACT 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.

摘要 本文旨在剖析预算流程中纵向信息共享在预算参与（budgetary participation）与管理绩效（managerial performance）关系间所发挥的中介认知效应。会计学领域的行为研究文献就预算参与对管理绩效的认知效应尚未达成共识。该类文献的研究证据表明，二者的关系中可能存在中介变量，进而影响预算参与对绩效的认知效应。鉴于预算参与会对职场个体的认知与绩效产生影响，剖析组织采用的预算管理实践及其对负有预算职责人员的作用，具备重要的学术价值。现有研究证据显示，组织的预算架构会影响信息共享的实现路径，并最终对管理绩效产生认知层面的效应。本描述性研究通过数据采集与定量分析方法开展，并采用结构方程模型（structural equations modeling）进行实证分析。本研究的调研样本涵盖316名负有预算职责的受访者，他们在巴西企业中分别担任管控员、管控经理或管控协调员职务。研究结果表明，预算参与对纵向信息共享具有正向促进作用，而纵向信息共享又对管理绩效产生正向影响。纵向信息共享源于预算参与所带来的认知效应。纵向信息共享程度越高，个体的角色模糊感越低，管理绩效也越好。即便负有预算职责的个体感知到工作环境中存在信息不对称现象，其对绩效的影响并不显著。本研究结果有助于深化对信息共享在参与与绩效关系间的中介认知效应的理解，揭示出预算参与对绩效的影响并非源于简单的因果关系，而是依赖于特定的调节因素。