PARTICIPAÇÃO E CONSTITUIÇÃO DE RESERVAS ORÇAMENTÁRIAS: O PAPEL MODERADOR DA INCERTEZA DO AMBIENTE EXTERNO
DOI:
https://doi.org/10.14392/ASAA.2020130102Keywords:
Participação orçamentária, Incerteza ambiental, Reserva orçamentária.Abstract
Este estudo tem como objetivo verificar em que medida a participação orçamentária, moderada pela incerteza do ambiente externo, influencia a constituição de reservas orçamentárias. Foi realizada uma pesquisa empírica, com abordagem quantitativa, realizada através de um questionário. A população foi limitada a gestores de nível intermediário, de diferentes áreas funcionais, com perfis ativos na rede social LinkedIn®, sendo a amostra final composta por 111 respondentes. Para a análise, foi adotada a técnica de Modelagem de Equações Estruturais. Os resultados indicam que a participação orçamentária está positivamente associada à constituição de reservas; no entanto, esse efeito é mais forte em ambientes externos com níveis mais altos de incerteza. As evidências indicam que em um ambiente externo de baixa incerteza, a participação por si só não constitui um antecedente significativo para a criação de reservas. Em suma, os resultados sugerem que a incerteza do ambiente externo modera a relação entre a participação orçamentária e a reserva orçamentária. Esse resultado tem implicações no processo de planejamento orçamentário das empresas, que, ao buscar um orçamento com menor nível de reservas, devem restringir o nível de participação do gestor em ambientes externos altamente incertos. Por outro lado, em um ambiente externo de baixa incerteza, há pouca diferença entre um nível maior ou menor de participação na constituição de reservas
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