EFEITO DA PARTICIPAÇÃO ORÇAMENTÁRIA NO DESEMPENHO GERENCIAL MEDIADO PELA SATISFAÇÃO NO TRABALHO E JUSTIÇA PROCEDIMENTAL
DOI:
https://doi.org/10.14392/asaa.2020130311Keywords:
Participação orçamentária, Desempenho gerencial, Justiça procedimental, Satisfação no trabalho, Hotéis.Abstract
Objetivo: Esta pesquisa tem o objetivo de examinar o efeito da participação orçamentária no desempenho gerencial mediado pela satisfação no trabalho e pela justiça procedimental.
Método: Para realizar o estudo foi aplicado um questionário em hotéis do litoral brasileiro, com uma amostra final de 90 gestores. Para a análise dos dados utilizou-se a técnica de Modelagem de Equações Estruturais, estimada a partir dos Mínimos Quadrados Parciais (Partial Least Squares – PLS).
Resultados: Os resultados confirmaram a relação positiva e significativa entre a participação orçamentária e desempenho gerencial. A justiça procedimental mediou parcialmente a relação entre participação orçamentária e desempenho gerencial. Em relação ao efeito da participação orçamentária na satisfação no trabalho, percebeu-se mediação total da justiça procedimental. Entretanto, a relação entre a participação orçamentária e desempenho gerencial não foi mediada pela satisfação no trabalho. Do mesmo modo, a relação entre a justiça procedimental e o desempenho gerencial não foi mediada pela satisfação no trabalho.
Contribuições: Esses achados sugerem que as práticas gerenciais, como o orçamento tornam salientes a percepção de justiça procedimental, de modo que influenciam na satisfação no trabalho e no desempenho gerencial. Assim, se tornam relevantes para a continuidade das organizações, em especial aquelas inerentes ao setor de hospitalidade.
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