Associação Entre as Variáveis Participação Orçamentária e o Comprometimento Organizacional: Revisão da Literatura
DOI:
https://doi.org/10.5380/rcc.v15i2.87225Palavras-chave:
Participação orçamentária, comprometimento organizacional, orçamentoResumo
O objetivo deste estudo é investigar as principais variáveis associadas à participação orçamentária e ao comprometimento organizacional por meio de uma revisão da literatura nas bases de dados da Scopus e da Spell. Foram selecionados 26 artigos publicados entre 1998 e 2022, que permitiram identificar oito variáveis potenciadoras da participação orçamentária com o comprometimento organizacional, incluindo folga orçamentária, satisfação no trabalho, motivação no trabalho, justiça processual, desempenho gerencial, desempenho no trabalho, metas orçamentárias e compartilhamento de informações. Os resultados sugerem que essas variáveis são importantes para o ambiente organizacional, uma vez que os gestores com maior comprometimento obtêm melhores resultados em suas tarefas. Espera-se que esta revisão contribua para a literatura sobre participação orçamentária e comprometimento organizacional, identificando outras variáveis relevantes para a eficácia e eficiência das organizações, que pode motivar novos estudos sobre o tema.
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