Relationship between leadership style, encouragement of budgetary participation and budgetary participation

Micheli Aparecida Lunardi; Vinícius Costa da Silva Zonatto; Juliana Constâncio Nascimento

doi:10.18046/j.estger.2019.150.2974

Autores/as

Micheli Aparecida Lunardi Doctor student, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0003-0622-928X
Vinícius Costa da Silva Zonatto Professor, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0003-0823-6774
Juliana Constâncio Nascimento Master student, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0002-8661-127X

DOI:

https://doi.org/10.18046/j.estger.2019.150.2974

Palabras clave:

Estilo de liderazgo, Incentivo la participación presupuestaria, Participación presupuestaria

Resumen

Este estudio analiza la relación entre estilo de liderazgo, incentivo a la participación y participación presupuestaria de controladores que actúan en Brasil. La investigación descriptiva, de abordaje cuantitativo, fue realizada con 316 controladores con responsabilidad presupuestaria en empresas que actúan en Brasil. Los resultados encontrados demuestran una fuerte relación entre el estilo de liderazgo y el incentivo en la participación en el presupuesto. Sin embargo, no hubo relación directa entre el estilo de liderazgo y la participación presupuestaria. Por otra parte, una relación positiva, estadísticamente significativa, fue encontrada entre el incentivo a la participación y la participación presupuestaria. Se concluye que el estilo de liderazgo puede potenciar la participación presupuestaria del subordinado mediante el incentivo a la participación presupuestaria.

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