EFEITOS DAS INFORMAÇÕES RELEVANTES PARA O TRABALHO E DA PERSONALIDADE PROATIVA NA RELAÇÃO ENTRE PARTICIPAÇÃO ORÇAMENTÁRIA E DESEMPENHO GERENCIAL
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Esta pesquisa analisa os efeitos das informações relevantes para o trabalho e da personalidade proativa na relação entre participação orçamentária e desempenho gerencial. Pesquisa descritiva, realizada por meio de survey e abordagem quantitativa, foi aplicada a uma amostra composta por 166 controllers atuantes em indústrias localizadas no Brasil. Os resultados revelam que um maior nível de participação no processo orçamentário facilita a aquisição, geração e disseminação de importantes informações de trabalho, aumentando assim, as chances do atingimento das metas e melhorando o desempenho gerencial. Outros achados também apontaram que informações relevantes não foram positivamente associadas à personalidade proativa, sugerindo que, mesmo com acesso e compartilhamento de informações, os funcionários não necessariamente se sentem preparados para lidar com as adversidades ou assumir a liderança na resolução de problemas e na proposição de soluções. A personalidade proativa é considerada uma característica do perfil de alguns colaboradores, que deve emergir naturalmente, nesse sentido, nem todo mundo que possui essa pré-disposição, realmente desenvolve a proatividade na prática através de ações e atitudes. A pesquisa contribui empiricamente para a continuidade da discussão sobre os efeitos da participação orçamentária no desempenho gerencial, que apresentam resultados inconsistentes na literatura e avança ao analisar o contexto cognitivo dos participantes, incluindo a variável da proatividade. Quanto as contribuições práticas, colabora para gestores buscarem melhores práticas para a configuração orçamentária, de forma que beneficie os resultados individuais dos colaboradores e gerais da organização.
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