Relationship between leadership style, encouragement of budgetary participation and budgetary participation
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2019
- handle: 10670/1.mdn76f
- 0123-5923
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http://www.redalyc.org/revista.oa
Estudios Gerenciales
Mots-clés
Administración y Contabilidad Leadership style budgetary participation encouragement of budgetary participationSujets proches
BudgetingCiter ce document
Micheli Aparecida Lunardi et al., « Relationship between leadership style, encouragement of budgetary participation and budgetary participation », Estudios Gerenciales, ID : 10670/1.mdn76f
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Résumé
"This study analyzes the relationship between leadership style, encouragement of budgetary participation and budgetary participation of controllers operating in Brazil. A descriptive research, with a quantitative approach, was performed with 316 controllers with budgeting responsibilities in companies operating in Brazil. The findings show a strong relationship between the leadership style and the encouragement of involvement in the budgeting process. However, no direct relationship was found between the leadership style and the budgetary participation. In turn, a positive statistically significant relationship was found between the encouragement of budgetary participation and budgeting participation. The research study concludes that the leadership style can enhance subordinates’ involvement in budgeting through the encouragement of budgetary participation."