Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance

ABSTRACT Objective: the purpose of this paper is to investigate the effects of budget participation on management attitudes, job satisfaction, and managerial performance of controllers of Brazilian companies. Methodology: a descriptive, survey, and quantitative research was conducted from a sample of 316 individuals with budgetary responsibility. Results: the results indicated that budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers’ performance in budget activities. Indirect relationships revealed that managerial attitudes toward budget and job satisfaction mediate the relationship between budgetary participation and managerial performance. It was found that budgetary participation positively influences the level of use of the budget for the purposes of performance evaluation and contributes to the development of budgetary knowledge of managers. Conclusion: the budgetary participation is responsible for important consequences on the attitudes and performance of these professionals. From a managerial point of view, it is essential to understand how the budgeting process can influence the attitudes, satisfaction, and performance of controllers in the budgeting context, since after this understanding, the managerial functions can be improved.摘要 研究目的：本文旨在探究预算参与（budget participation）对巴西企业预算管控专员的管理态度、工作满意度及管理绩效的影响。 研究方法：本研究采用描述性调查定量研究范式，以316名承担预算责任的人员为样本开展实证调研。 研究结果：结果显示，预算参与对预算管理态度、工作满意度以及预算管控专员的预算活动管理绩效均具有显著正向直接影响。间接效应分析表明，预算管理态度与工作满意度在预算参与与管理绩效的关系中起到中介传导作用。此外，研究还发现，预算参与可正向提升用于绩效评估的预算使用水平，并有助于丰富管理人员的预算知识储备。 研究结论：预算参与对该类专业人员的态度与绩效具有重要影响。从管理实践视角而言，明晰预算流程如何在预算管理场景下影响预算管控专员的态度、工作满意度与管理绩效至关重要，因为掌握这一机制后，企业的管理职能可得到有效优化。