3 resultados citaram: Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance

Abstract Purpose: This article analyzed the relationship between diversity mana-gement and individual performance, examining the mediating role of satisfaction and commitment in this relationship. Originality/value: Diversity management has received attention from academia and organizations, given the need to promote equal opportunities for groups considered minorities in society. Therefore, it is important to understand the impacts that diversity management practices bring to organizations and individuals. There are few studies that address the impacts of diversity management on performance and even fewer studies that evaluate the mediating role of commitment and satisfaction in this relationship. Design/methodology/approach: A quantitative method was used, structural equation modeling, to test the hypotheses proposed in the study, with data collected through a questionnaire, applied to Brazilian workers, between the months of May and December 2022, obtaining a non-proba-bilistic sample of 563 respondents. Findings: The results showed that diversity management practices positively influence satisfaction and commitment, in addition to having a positive effect on individual performance when mediated by commitment. This means that commitment acts as a mediator between diversity management and performance, indicating that increasing diversity practices leads to increased commitment, which, in turn, raises workers’ performance. These are important results both for organizations and for defending affirmative policies towards increasing diversity in organi-zations.

ABSTRACT Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals. Methods: a survey was carried out with 131 intermediate level managers from different organizational areas of companies classified among the best and biggest companies in Brazil. Results: the results of modeling structural equations indicate that intrinsic and extrinsic motivations have different roles in their interactions with budgetary participation and commitment to goals. And their involvement in the budgetary process reveals behavioral and motivational effects. Conclusions: it is concluded that participation in the budgetary process can positively reflect on managerial performance, insofar as it is able to trigger intrinsic motivational effect and favor behaviors aimed at the commitment to budgetary goals.

ABSTRACT Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals. Methods: a survey was carried out with 131 intermediate level managers from different organizational areas of companies classified among the best and biggest companies in Brazil. Results: the results of modeling structural equations indicate that intrinsic and extrinsic motivations have different roles in their interactions with budgetary participation and commitment to goals. And their involvement in the budgetary process reveals behavioral and motivational effects. Conclusions: it is concluded that participation in the budgetary process can positively reflect on managerial performance, insofar as it is able to trigger intrinsic motivational effect and favor behaviors aimed at the commitment to budgetary goals.