Participação orçamentária e desempenho gerencial: o papel do empowerment psicológico e criatividade
DOI:
https://doi.org/10.1590/1808-057x20252144.ptPalavras-chave:
participação orçamentária, empowerment psicológico, criatividade, desempenho gerencialResumo
Este estudo objetiva analisar os efeitos da participação orçamentária (PO) no desempenho gerencial (DG) por meio da mediação serial do empowerment psicológico (EP) e da criatividade (CT). A relação entre PO e DG motiva pesquisadores a investigarem variáveis intermediárias para entender se a participação provoca melhorias no desempenho. Este estudo preenche essa lacuna ao examinar o EP e a CT. A CT e o EP são fatores críticos para o sucesso das organizações no ambiente de negócios atual, caracterizado por rápidas mudanças e alta competitividade. Enquanto o EP cria um ambiente propício para a expressão da CT, a CT permite que as organizações inovem e se adaptem às mudanças, levando a um melhor DG. A PO emerge como estratégia eficaz para promover um ambiente de trabalho mais empoderado e criativo, o que, por sua vez, impacta indiretamente o DG. Uma survey com 267 profissionais de empresas listadas na B3 S.A. – Brasil, Bolsa, Balcão foi conduzida. Para testar as hipóteses, utilizou-se a modelagem de equações estruturais por mínimos quadrados parciais, além da análise adicional com o importance-performance map analysis (IPMA). Os resultados indicam que a PO influencia o EP, que, por sua vez, impulsiona a CT, e, por fim, a CT afeta positivamente o DG. Este estudo contribui para a literatura ao integrar o EP e a CT na análise da relação entre PO e DG. Quanto às implicações gerenciais, sugere-se que gestores podem alavancar a PO como estratégia para promover o EP e a CT dos funcionários, visando a melhorar o DG.
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