Influence of the Diagnostic and Interactive Use of the Budget on Managerial Performance Mediated by Organizational Commitment

ABSTRACT The objective of this study is to evaluate the influence of the diagnostic and interactive use of the budget on managerial performance, as mediated by organizational commitment. A survey was carried out using Brazilian textile industry companies as a population, and the sample consists of 133 respondents to the questionnaire. Structural equation modeling was used to test the hypotheses. The results showed that the diagnostic and/or interactive use of the budget influences organizational commitment, as well as influencing managerial performance. The organizational commitment variable had a total mediating effect on the relationship between the use of budgetary control system and managerial performance, indicating that forms of budget use affect managerial performance only when managers are committed to the organization. Based on the results, we concluded that forms of budget use had influence on organizational commitment and on the managerial performance in the surveyed companies. These results advance the literature as they reveal that the diagnostic use and interactive use of the budget are antecedent variables of organizational commitment, leading to behaviors at work that can contribute to increasing managerial performance.摘要 本研究旨在评估预算的诊断性使用与互动性使用对管理绩效的影响，且该影响以组织承诺（Organizational Commitment）为中介变量。本研究以巴西纺织工业企业为调研总体，共回收133份有效问卷作为研究样本，并采用结构方程模型（Structural Equation Modeling）对研究假设进行检验。研究结果表明，预算的诊断性使用与/或互动性使用，不仅会对组织承诺产生显著影响，同时也会作用于管理绩效。组织承诺变量在预算控制系统（Budgetary Control System）使用与管理绩效的关系中呈现完全中介效应，即预算使用形式仅当管理者对组织持有承诺态度时，才会对管理绩效产生影响。基于上述研究结果，本研究得出结论：在本次调研的企业中，预算使用形式会对组织承诺与管理绩效均产生影响。本研究结果进一步丰富了相关学术文献，研究揭示预算的诊断性使用与互动性使用均为组织承诺的前置变量，可通过引导员工形成正向工作行为，助力提升管理绩效。