Keywords
Budgetary participation
role ambiguity
management performance
role ambiguity
management performance
How to Cite
Evidence of the Relationship Between Budgetary Participation, Role Ambiguity and Managerial Performance. (2020). Cuadernos De Contabilidad, 21, 1-27. https://doi.org/10.11144/Javeriana.cc21.erpo
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Abstract
This research analyzes the effects of role ambiguity on the relationship between budget participation and managerial performance. The sample was composed of 150 managers with budgetary responsibilities of the largest Brazilian exporting companies. The trajectory analysis technique used. The results indicated that managers with budgetary responsibilities of Brazilian companies perceive the ambiguity of roles when they perform their tasks in the budget context. In addition, the participation of managers in the definition of budget goals and objectives and their involvement in establishing the budget of their units made it possible to minimize the role ambiguity of the surveyed managers, and consequently improved their managerial performance in terms of greater success in budgetary activities. It is concluded that budget participation is an important construct that must be considered in organizations, since it assists in the constant exchange of information about the duties to be fulfilled, the responsibilities of the manager’s position and, also, the expected behavior in the performance of tasks, functions in the budget context.
Almasi, H., Palizdar, M., & Parsian, H. (2015). Budgetary participation and managerial performance: The impact of information and environmental volatility. Management Science Letters, 5, 843-854. https://doi.org/10.5267/j.msl.2015.7.001
Beuren, I. M., Anzilago, M., & Dal Vesco, D. G. (2018). Efeitos do uso diagnóstico e interativo de medidas de avaliação de desempenho na ambiguidade de papéis e no empoderamento psicológico. Cuadernos de Administración, 31(56), 55-80. https://doi.org/10.11144/Javeriana.cao.31-56.ucdim
Beuren, I. M., Roth, T. C., & Anzilago, M. (2017). Efeitos da aplicação do princípio da controlabilidade no desempenho gerencial mediada pelo conflito e ambiguidade de papéis. Revista Universo Contábil, 13(3), 6-28. https://doi.org/10.4270/ruc.2017316
Birnberg, J. G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1-43. https://doi.org/10.2308/bria.2011.23.1.1
Birnberg, J. G., Luft, J., & Shields, M. D. (2007). Psychology theory in management accounting research. Handbooks of Management Accounting Research, 1(1), 113-135. https://doi.org/10.1016/S1751-3243(06)01004-2
Burkert, M., Fischer, F., & Schäffer, U. (2011). Application of the controllability principle and managerial performance: the role of role perceptions. Management Accounting Research, 22(3), 143-159. https://doi.org/10.1016/j.mar.2011.03.002
Burney, L., & Widener, S. (2007). Strategic performance measurement systems, job-relevant information, and managerial behavioral responses-role stress and performance. Behavioral Research in Accounting, 19, 43-69. https://doi.org/10.2308/bria.2007.19.1.43
Chenhall, R. H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225-233. https://doi.org/10.1016/0361-3682(88)90001-3
Chong, V. K. (2002). A note on testing a model of cognitive budgetary participation processes using a structural equation modeling approach. Advances in Accounting, 19, 27-51. https://doi.org/10.1016/S0882-6110(02)19003-1
Chong, V. K., Eggleton, I. R., & Leong, M. K. (2006). The multiple roles of participative budgeting on job performance. Advances in Accounting, 22, 67-95. https://doi.org/10.1016/S0882-6110(06)22004-2
Chong, V. K., & Bateman, D. (2000). The effects of role stress on budgetary participation and job satisfaction-performance linkages: A test of two different models. Advances in Accounting Behavioral Research, 3, 91-118. https://doi.org/10.1016/S1474-7979(00)03027-1
Chong, V. K., & Chong, K. M. (2002). Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach. Behavioral Research in Accounting, 14, 65-86. https://doi.org/10.2308/bria.2002.14.1.65
Chong, V., & Jonhson, D. M. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research, 37(1), 3-19. https://doi.org/10.1080/00014788.2007.9730055
Covaleski, M. A., Evans III, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15, 3-49. https://doi.org/10.2308/jmar.2003.15.1.3
Covaleski, M., Evans III, J. H., Luft, J., & Shields, M. D. (2007). Budgeting research: three theoretical perspectives and criteria for selective integration. In: C. Chapman, A. Hopwood, & M. Shields. Handbook of Management Accounting Research, (v. 2, pp. 587-624). ##
Dani, A. C., Zonatto, V. C. da. S., & Diehl, C. A. (2017). Participação orçamentária e desempenho gerencial: uma meta-análise das relações encontradas em pesquisas desenvolvidas na área comportamental da contabilidade. Advances in Scientific and Applied Accounting, 10(1), 54-72. https://doi.org/10.14392/ASAA.2017100104
Derfuss, K. (2009). The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: A meta-analysis. European Accounting Review, 18(2), 203-239. https://doi.org/10.1080/09638180802652371
Derfuss, K. (2016). Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review, 48(1), 17-37. https://doi.org/10.1016/j.bar.2015.07.001
Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting, Incorporating Advances in International Accounting, 25, 216-225. https://doi.org/10.1016/j.adiac.2009.08.005
Fichter, C. (2011). A research study of role conlict, role ambiguity, job satisfaction, and burnout among inancial advisors. The Journal of American Academy of Business, 16(2), 54-59. https://spiral.lynn.edu/etds/248
Fisher, R. T. (2001). Role stress, the type: A behavior pattern, and external auditor job satisfaction and performance. Behavioral Research in Accounting, 13(1), 143-170. https://doi.org/10.2308/bria.2001.13.1.143
Francis-Gladney, L., Little, H. T., Magner, N. R., & Welker, R. B. (2004). Does Organization-Mandated Budgetary Involvement Enhance Managers’ budgetary Communication with their Supervisor? Advances in Management Accounting, 13(1), 167-182. https://doi.org/10.1016/S1474-7871(04)13007-4
Frezatti, F, Relvas, T. R. S., Junqueira, E., Nascimento, A. R. do, & Oyadomari, J. C. (2010). Críticas ao orçamento: problemas com o artefato ou a não utilização de uma abordagem abrangente de análise? Advances in Scientific and Applied Accounting, 3(2), 190-216. http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ASAA/article/view/1764
Gilboa, S., Shirom, A., Fried, Y., & Cooper, C. L. (2008). A meta-analysis of work demand stressors and job performance: examining main and moderating effects. Personal Psychology, 61, 227-271. https://doi.org/10.1111/j.1744-6570.2008.00113.x
Hair Jr., J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados. 6. ed. São Paulo: Bookman.
Hariyanti, W., Purnamasari, P., & Lestira O, M. (2015). Pluriform motivation as antecedent and its relationships to budgeting participation and managerial performance (Empirical Study on Manufacturing Companies listed on Indonesian Stock Exchange). Procedia-Social and Behavioral Sciences, 211, 836-843. https://doi.org/10.1016/j.sbspro.2015.11.110
Jacomossi, F., Schlup, D., & Zonatto, V. C. da. S. (2019). Efeitos da participação orçamentária na relação entre ambiguidade e conflito de papéis e o desempenho gerencial. Advances in Scientific & Applied Accounting, 11(3), 391-409. http://dx.doi.org/10.14392/asaa.2018110302
Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research, 12(1), 29-54. https://doi.org/10.2308/jiar-50385
Kyj, L., & Parker, R. J. (2008). Antecedents of budget participation: leadership style, information asymmetry, and evaluative use of budget. Abacus, 44(4), 423-442. https://doi.org/10.1111/j.1467-6281.2008.00270.x
Lin, M., & Ling, Q. (2018). Is role stress always harmful? Differentiating role overload and role ambiguity in the challenge-hindrance stressors framework. Tourism Management, 68, 355-366. https://doi.org/10.1016/j.tourman.2018.04.007
Lucena, W. G. L., Fernandes, M. S. A., & Silva, J. D. G. da. (2011). A contabilidade comportamental e os efeitos cognitivos no processo decisório: uma amostra com operadores da contabilidade. Revista Universo Contábil, 7(3), 41-58. https://doi.org/10.4270/RUC.2011321
Macinati, M. S., Bozzi, S., & Rizzo, M. G. (2016). Budgetary participation and performance: The mediating effects of medical managers’ job engagement and self-efficacy. Health Policy, 120(9), 1017-1028. https://doi.org/10.1016/j.healthpol.2016.08.005
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1963). Development of Managerial Performance: A Research Approach. Cincinnati, OH: South-Western Publishing.
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The job(s) of management. Industrial Relations, 4(2), 97-110. https://doi.org/10.1111/j.1468-232X.1965.tb00922.x.
Marginson, D., & Ogden, S. (2005). Coping with ambiguity through the budget: The positive effects of budgetary targets on managers' budgeting behaviours. Accounting, Organizations and Society, 30(5), 435-456. https://doi.org/10.1016/j.aos.2004.05.004
Marginson, D., McAulay, L., Roush, M., & Van Zijl, T. (2014). Examining a positive psychological role for performance measures. Management Accounting Research, 25(1), 63-75. https://doi.org/10.1016/j.mar.2013.10.002
Marôco, J. (2011). Análise estatística com utilização do SPSS. 5. ed. Lisboa: Sílabo.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2), 274-284. https://www.jstor.org/stable/244709
Palomino, M. N. (2013). Conflito, ambiguidade de função e satisfação no trabalho: percepções dos controllers brasileiros. Dissertação, Mestrado em Contabilidade. Universidade de São Paulo. São Paulo.
Palomino, M. N., & Frezatti, F. (2016). Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers. Revista de Administração, 51(2), 165-181. http://dx.doi.org/10.5700/rausp1232.
Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process. Accounting, Organizations and Society, 31, 27-45. https://doi.org/10.1016/j.aos.2004.07.005
Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role conflict and ambiguity in complex organizations. Administrative Science Quarterly, 15, 150-163. https://www.jstor.org/stable/2391486
Santos, A. C. dos., Lavarda, C. E. F., & Marcello, I. E. (2014). Relação do conhecimento de gestão de custos e participação orçamentária com o desempenho dos gestores. Revista Brasileira de Gestão de Negócios, 16(50), 124-142. http://dx.doi.org/10.7819/rbgn.v16i50.1236
Schermerhorn Jr., J. R., Hunt, J. G., & Osborn, R. N. (2007). Fundamentos de Comportamento Organizacional, 2. ed. Porto Alegre: Bookman.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49-76. https://doi.org/10.1016/S0361-3682(97)00014-7
Tubre, T. C., & Collins, J. M. (2000). Jackson and Schuler (1985) Revisited: a meta-analysis of the relationships between role ambiguity, role conflict, and job performance. Journal of Management, 26(1), 155-169. https://doi.org/10.1177/014920630002600104
Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159-175. https://doi.org/10.2308/jmar-50202
Wincent, J., & Örtqvist, D. (2011). Examining positive performance implications of role stressors by the indirect influence of positive affect: A study of new business managers. Journal of Applied Social Psychology, 41(3), 699-727. https://doi.org/10.1111/j.1559-1816.2011.00733.x
Wu, L., & Norman, I. J. (2006). An investigation of job satisfaction, organizational commitment and role conflict and ambiguity in a sample of Chinese undergraduate nursing students. Nurse Education Today, 26(4), 304-314. https://doi.org/10.1016/j.nedt.2005.10.011
Zonatto, V. C. S. (2014). Influência de fatores sociais cognitivos de capacidade, vontade e oportunidade sobre o desempenho gerencial nas atividades orçamentárias das maiores empresas exportadoras do Brasil. Tese, Doutorado em Ciências Contábeis e Administração, Universidade Regional de Blumenau, Blumenau.
Zonatto, V. C. S., & Lavarda, C. E. F. (2013). Evidências dos efeitos da participação orçamentária na assimetria de informação, estresse ocupacional e desempenho no trabalho. Advances in Scientific and Applied Accounting, 6(1), 92-111. http://www.atena.org.br/revista/ojs-2.2.3-08/index.php/ASAA/article/viewFile/1765/1652
Zonatto, V. C. S., Weber, A., & Nascimento, J. C. (2019). Efeitos da participação orçamentária na assimetria informacional, estresse ocupacional e desempenho gerencial. Revista de Administração Contemporânea, 23(1), 67-91. http://doi.org/10.1590/1982-7849rac2019170327
Beuren, I. M., Anzilago, M., & Dal Vesco, D. G. (2018). Efeitos do uso diagnóstico e interativo de medidas de avaliação de desempenho na ambiguidade de papéis e no empoderamento psicológico. Cuadernos de Administración, 31(56), 55-80. https://doi.org/10.11144/Javeriana.cao.31-56.ucdim
Beuren, I. M., Roth, T. C., & Anzilago, M. (2017). Efeitos da aplicação do princípio da controlabilidade no desempenho gerencial mediada pelo conflito e ambiguidade de papéis. Revista Universo Contábil, 13(3), 6-28. https://doi.org/10.4270/ruc.2017316
Birnberg, J. G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1-43. https://doi.org/10.2308/bria.2011.23.1.1
Birnberg, J. G., Luft, J., & Shields, M. D. (2007). Psychology theory in management accounting research. Handbooks of Management Accounting Research, 1(1), 113-135. https://doi.org/10.1016/S1751-3243(06)01004-2
Burkert, M., Fischer, F., & Schäffer, U. (2011). Application of the controllability principle and managerial performance: the role of role perceptions. Management Accounting Research, 22(3), 143-159. https://doi.org/10.1016/j.mar.2011.03.002
Burney, L., & Widener, S. (2007). Strategic performance measurement systems, job-relevant information, and managerial behavioral responses-role stress and performance. Behavioral Research in Accounting, 19, 43-69. https://doi.org/10.2308/bria.2007.19.1.43
Chenhall, R. H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225-233. https://doi.org/10.1016/0361-3682(88)90001-3
Chong, V. K. (2002). A note on testing a model of cognitive budgetary participation processes using a structural equation modeling approach. Advances in Accounting, 19, 27-51. https://doi.org/10.1016/S0882-6110(02)19003-1
Chong, V. K., Eggleton, I. R., & Leong, M. K. (2006). The multiple roles of participative budgeting on job performance. Advances in Accounting, 22, 67-95. https://doi.org/10.1016/S0882-6110(06)22004-2
Chong, V. K., & Bateman, D. (2000). The effects of role stress on budgetary participation and job satisfaction-performance linkages: A test of two different models. Advances in Accounting Behavioral Research, 3, 91-118. https://doi.org/10.1016/S1474-7979(00)03027-1
Chong, V. K., & Chong, K. M. (2002). Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach. Behavioral Research in Accounting, 14, 65-86. https://doi.org/10.2308/bria.2002.14.1.65
Chong, V., & Jonhson, D. M. (2007). Testing a model of the antecedents and consequences of budgetary participation on job performance. Accounting and Business Research, 37(1), 3-19. https://doi.org/10.1080/00014788.2007.9730055
Covaleski, M. A., Evans III, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15, 3-49. https://doi.org/10.2308/jmar.2003.15.1.3
Covaleski, M., Evans III, J. H., Luft, J., & Shields, M. D. (2007). Budgeting research: three theoretical perspectives and criteria for selective integration. In: C. Chapman, A. Hopwood, & M. Shields. Handbook of Management Accounting Research, (v. 2, pp. 587-624). ##
Dani, A. C., Zonatto, V. C. da. S., & Diehl, C. A. (2017). Participação orçamentária e desempenho gerencial: uma meta-análise das relações encontradas em pesquisas desenvolvidas na área comportamental da contabilidade. Advances in Scientific and Applied Accounting, 10(1), 54-72. https://doi.org/10.14392/ASAA.2017100104
Derfuss, K. (2009). The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: A meta-analysis. European Accounting Review, 18(2), 203-239. https://doi.org/10.1080/09638180802652371
Derfuss, K. (2016). Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review, 48(1), 17-37. https://doi.org/10.1016/j.bar.2015.07.001
Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting, Incorporating Advances in International Accounting, 25, 216-225. https://doi.org/10.1016/j.adiac.2009.08.005
Fichter, C. (2011). A research study of role conlict, role ambiguity, job satisfaction, and burnout among inancial advisors. The Journal of American Academy of Business, 16(2), 54-59. https://spiral.lynn.edu/etds/248
Fisher, R. T. (2001). Role stress, the type: A behavior pattern, and external auditor job satisfaction and performance. Behavioral Research in Accounting, 13(1), 143-170. https://doi.org/10.2308/bria.2001.13.1.143
Francis-Gladney, L., Little, H. T., Magner, N. R., & Welker, R. B. (2004). Does Organization-Mandated Budgetary Involvement Enhance Managers’ budgetary Communication with their Supervisor? Advances in Management Accounting, 13(1), 167-182. https://doi.org/10.1016/S1474-7871(04)13007-4
Frezatti, F, Relvas, T. R. S., Junqueira, E., Nascimento, A. R. do, & Oyadomari, J. C. (2010). Críticas ao orçamento: problemas com o artefato ou a não utilização de uma abordagem abrangente de análise? Advances in Scientific and Applied Accounting, 3(2), 190-216. http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ASAA/article/view/1764
Gilboa, S., Shirom, A., Fried, Y., & Cooper, C. L. (2008). A meta-analysis of work demand stressors and job performance: examining main and moderating effects. Personal Psychology, 61, 227-271. https://doi.org/10.1111/j.1744-6570.2008.00113.x
Hair Jr., J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados. 6. ed. São Paulo: Bookman.
Hariyanti, W., Purnamasari, P., & Lestira O, M. (2015). Pluriform motivation as antecedent and its relationships to budgeting participation and managerial performance (Empirical Study on Manufacturing Companies listed on Indonesian Stock Exchange). Procedia-Social and Behavioral Sciences, 211, 836-843. https://doi.org/10.1016/j.sbspro.2015.11.110
Jacomossi, F., Schlup, D., & Zonatto, V. C. da. S. (2019). Efeitos da participação orçamentária na relação entre ambiguidade e conflito de papéis e o desempenho gerencial. Advances in Scientific & Applied Accounting, 11(3), 391-409. http://dx.doi.org/10.14392/asaa.2018110302
Jermias, J., & Yigit, F. (2013). Budgetary participation in Turkey: The effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research, 12(1), 29-54. https://doi.org/10.2308/jiar-50385
Kyj, L., & Parker, R. J. (2008). Antecedents of budget participation: leadership style, information asymmetry, and evaluative use of budget. Abacus, 44(4), 423-442. https://doi.org/10.1111/j.1467-6281.2008.00270.x
Lin, M., & Ling, Q. (2018). Is role stress always harmful? Differentiating role overload and role ambiguity in the challenge-hindrance stressors framework. Tourism Management, 68, 355-366. https://doi.org/10.1016/j.tourman.2018.04.007
Lucena, W. G. L., Fernandes, M. S. A., & Silva, J. D. G. da. (2011). A contabilidade comportamental e os efeitos cognitivos no processo decisório: uma amostra com operadores da contabilidade. Revista Universo Contábil, 7(3), 41-58. https://doi.org/10.4270/RUC.2011321
Macinati, M. S., Bozzi, S., & Rizzo, M. G. (2016). Budgetary participation and performance: The mediating effects of medical managers’ job engagement and self-efficacy. Health Policy, 120(9), 1017-1028. https://doi.org/10.1016/j.healthpol.2016.08.005
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1963). Development of Managerial Performance: A Research Approach. Cincinnati, OH: South-Western Publishing.
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The job(s) of management. Industrial Relations, 4(2), 97-110. https://doi.org/10.1111/j.1468-232X.1965.tb00922.x.
Marginson, D., & Ogden, S. (2005). Coping with ambiguity through the budget: The positive effects of budgetary targets on managers' budgeting behaviours. Accounting, Organizations and Society, 30(5), 435-456. https://doi.org/10.1016/j.aos.2004.05.004
Marginson, D., McAulay, L., Roush, M., & Van Zijl, T. (2014). Examining a positive psychological role for performance measures. Management Accounting Research, 25(1), 63-75. https://doi.org/10.1016/j.mar.2013.10.002
Marôco, J. (2011). Análise estatística com utilização do SPSS. 5. ed. Lisboa: Sílabo.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2), 274-284. https://www.jstor.org/stable/244709
Palomino, M. N. (2013). Conflito, ambiguidade de função e satisfação no trabalho: percepções dos controllers brasileiros. Dissertação, Mestrado em Contabilidade. Universidade de São Paulo. São Paulo.
Palomino, M. N., & Frezatti, F. (2016). Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers. Revista de Administração, 51(2), 165-181. http://dx.doi.org/10.5700/rausp1232.
Parker, R. J., & Kyj, L. (2006). Vertical information sharing in the budgeting process. Accounting, Organizations and Society, 31, 27-45. https://doi.org/10.1016/j.aos.2004.07.005
Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role conflict and ambiguity in complex organizations. Administrative Science Quarterly, 15, 150-163. https://www.jstor.org/stable/2391486
Santos, A. C. dos., Lavarda, C. E. F., & Marcello, I. E. (2014). Relação do conhecimento de gestão de custos e participação orçamentária com o desempenho dos gestores. Revista Brasileira de Gestão de Negócios, 16(50), 124-142. http://dx.doi.org/10.7819/rbgn.v16i50.1236
Schermerhorn Jr., J. R., Hunt, J. G., & Osborn, R. N. (2007). Fundamentos de Comportamento Organizacional, 2. ed. Porto Alegre: Bookman.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49-76. https://doi.org/10.1016/S0361-3682(97)00014-7
Tubre, T. C., & Collins, J. M. (2000). Jackson and Schuler (1985) Revisited: a meta-analysis of the relationships between role ambiguity, role conflict, and job performance. Journal of Management, 26(1), 155-169. https://doi.org/10.1177/014920630002600104
Venkatesh, R., & Blaskovich, J. (2012). The mediating effect of psychological capital on the budget participation-job performance relationship. Journal of Management Accounting Research, 24(1), 159-175. https://doi.org/10.2308/jmar-50202
Wincent, J., & Örtqvist, D. (2011). Examining positive performance implications of role stressors by the indirect influence of positive affect: A study of new business managers. Journal of Applied Social Psychology, 41(3), 699-727. https://doi.org/10.1111/j.1559-1816.2011.00733.x
Wu, L., & Norman, I. J. (2006). An investigation of job satisfaction, organizational commitment and role conflict and ambiguity in a sample of Chinese undergraduate nursing students. Nurse Education Today, 26(4), 304-314. https://doi.org/10.1016/j.nedt.2005.10.011
Zonatto, V. C. S. (2014). Influência de fatores sociais cognitivos de capacidade, vontade e oportunidade sobre o desempenho gerencial nas atividades orçamentárias das maiores empresas exportadoras do Brasil. Tese, Doutorado em Ciências Contábeis e Administração, Universidade Regional de Blumenau, Blumenau.
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