Evidence of budgetary participation effects in information asymmetry, occupational stress, and job performance

Abstract

The study aims to analyze the effects of budgetary participation in information asymmetry, occupational stress and job performance. This is a descriptive study, conducted through survey with quantitative data approach. Through analysis of the principal components was investigated the perception of the investigated organization's 90 employees in relation to the effects of budgetary participation (MILANI, 1975) in information asymmetry (DUNK, 1993), occupational stress (PASCHOAL; TAMAYO, 2004) and job performance (KENIS, 1979). The results show that the researched company has a participatory budget in all sectors and managers are directly involved in preparing their forecasts. It was also observed that the budget is discussed at unit level, encouraging the participation of all employees in the sector. The results indicate a negative correlation between asymmetry and stress variables, with participation and performance. We conclude that budgetary participation can reduce levels of information asymmetry and occupational stress, positively influencing job performance.