Effects of Job Involvement, Managerial Attitudes, and Information Sharing on Controllers› Performance in the Budgetary Context

Abstract Purpose: This study investigates the intervening effects of job involvement, managerial attitudes, and information sharing in the relationship between the budget participation and managerial performance of controllers of companies operating in Brazil. Design/methodology/approach: Descriptive research was performed through a survey with 318 respondents with budgetary responsibility in companies operating in Brazil. The individuals participating in the study carry out the role of controller, controller manager, or controller coordinator. The theoretical relations investigated in this research were tested using the structural equation modeling technique. Findings: The results showed that budget participation positively influences job involvement, which showed a direct and indirect influence on managerial performance, mediated by managerial attitudes. Job involvement influences controllers’ managerial attitudes and their willingness to share information with superiors. However, vertical information sharing does not have a direct influence on managerial performance. Originality/value: The aim is to contribute to the existing knowledge related to this subject, by providing evidence of the effects of controllers’ budgetary participation on their job involvement. The expectation is to produce evidence of the direct and indirect effects of involvement in the relationship between budget participation and managerial performance, mediated by managerial attitudes towards the budget and the willingness to share information with superiors.

研究目的：本研究聚焦巴西境内运营企业财务管控人员（controller）的预算参与（budget participation）与管理绩效（managerial performance）之间的关系，探究工作投入（job involvement）、管理者态度与信息共享在该关系中的中介效应。研究设计与方法：本研究采用描述性调研范式，针对巴西境内承担预算管理职责的318名受访者开展问卷调查。参与本次研究的人员岗位涵盖财务管控人员、财务管控经理及财务管控协调员。本研究通过结构方程模型（Structural Equation Modeling）技术对所构建的理论关系进行实证检验。研究结果：结果表明，预算参与对工作投入具有显著正向影响；工作投入对管理绩效同时存在直接与间接影响，其中间接效应以管理者态度作为中介变量。此外，工作投入会正向影响财务管控人员的管理者态度，以及其与上级共享信息的意愿。但纵向信息共享并未对管理绩效产生直接影响。研究创新与价值：本研究旨在为该领域现有研究提供增量贡献，通过实证证据揭示财务管控人员的预算参与对其工作投入的影响效应。本研究预期可为预算参与与管理绩效之间的关系提供新的实证证据，阐明工作投入通过预算相关管理者态度以及与上级共享信息的意愿作为中介变量所产生的直接与间接效应。