Enabling Cognitive Effects of Vertical Information Sharing on Psychological Capital, Managerial Attitudes, and Performance

ABSTRACT This research analyzed the enabling cognitive effects of vertical information sharing on psychological capital, managerial attitudes, and managerial performance of professional controllers. A descriptive and quantitative survey was carried out with 267 professionals in the controllership area of companies operating in Brazil. In the context of the budget, the results indicate that, with the sharing of information between superiors and subordinates, the psychological capacities of these professionals are promoted, stimulating self-efficacy, hope, resilience, and optimism, dimensions that comprise psychological capital. People with a positive state of psychological development enhanced their involvement in work, reflecting positively on attitudes that promote performance in the tasks under their responsibility. The research contributes by providing new evidence of the effects of information sharing in companies operating in Brazil on the psychological capital of controllers and the intervening effects of the psychological capabilities of these professionals in the existing relationship between information sharing and managerial performance, which occurs through the promotion of proactive managerial attitudes toward budgeting and engagement at work, which positively reflect on managerial performance.