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Andréia Acássia Guidini https://orcid.org/0000-0001-7919-620X

Vinícius Costa da Silva Zonatto https://orcid.org/0000-0003-0823-6774

Larissa Degenhart https://orcid.org/0000-0003-0651-8540

Daiani Schlup https://orcid.org/0000-0002-8052-6250

Resumen

Esta investigación analiza los efectos de la ambigüedad de roles en la relación entre la participación presupuestal y el desempeño gerencial. La muestra fue compuesta por 150 gerentes con responsabilidades presupuestarias de las mayores empresas brasileñas exportadoras. Se utilizó la técnica de análisis de trayectorias. Los resultados indicaron que los gerentes con responsabilidades presupuestarias de empresas brasileñas perciben la ambigüedad de roles cuando desempeñan sus tareas en el contexto presupuestal. Además, la participación de los gerentes en la definición de metas y objetivos presupuestales y su intervención en la asignación del presupuesto de sus unidades hizo posible minimizar la ambigüedad de roles de los gerentes encuestados y, en consecuencia, mejoró su desempeño gerencial en lo que se refiere a un mayor éxito en la realización de las actividades presupuestales. Se concluye que la participación presupuestal es un constructo importante que debe ser considerado en las organizaciones, ya que auxilia en el constante intercambio de informaciones sobre los deberes a ser cumplidos, las responsabilidades del cargo de los gerentes e incluso el comportamiento esperado frente al desempeño de las tareas, funciones en el contexto presupuestal.

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Keywords

participación presupuestal, ambigüedad de papeles, rendimiento gerencial

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Cómo citar
Acássia Guidini, A., Costa da Silva Zonatto, V., Degenhart, L., & Schlup, D. (2020). Evidencias de la relación entre participación presupuestaria, ambigüedad de papeles y el desempeño gerencial. Cuadernos De Contabilidad, 21, 1-27. https://doi.org/10.11144/Javeriana.cc21.erpo
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