Relationship between leadership style, encouragement of budgetary participation and budgetary participation

Micheli Aparecida Lunardi; Vinícius Costa da Silva Zonatto; Juliana Constâncio Nascimento

doi:10.18046/j.estger.2019.150.2974

Authors

Micheli Aparecida Lunardi Doctor student, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0003-0622-928X
Vinícius Costa da Silva Zonatto Professor, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0003-0823-6774
Juliana Constâncio Nascimento Master student, Graduate Program in Accounting Sciences, Universidade Regional de Blumenau, Blumenau, Brazil. https://orcid.org/0000-0002-8661-127X

DOI:

https://doi.org/10.18046/j.estger.2019.150.2974

Keywords:

Leadership style, Encouragement of budgetary participation, Budgetary participation

Abstract

ABSTRACT

This study analyzes the relationship between leadership style, encouragement of budgetary participation and budgetary participation of controllers operating in Brazil. A descriptive research, with a quantitative approach, was performed with 316 controllers with budgeting responsibilities in companies operating in Brazil. The findings show a strong relationship between the leadership style and the encouragement of involvement in the budgeting process. However, no direct relationship was found between the leadership style and the budgetary participation. In turn, a positive statistically significant relationship was found between the encouragement of budgetary participation and budgeting participation. The research study concludes that the leadership style can enhance subordinates’ involvement in budgeting through the encouragement of budgetary participation.

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