Efeito da Incerteza Ambiental e Participação na Tomada de Decisão Orçamentária Moderados pela Síndrome de Burnout

Abstract

The general objective of this study was to analyze the effect of environmental uncertainty (EU) and participation in budget decision making (BP), moderated by Burnout syndrome (BS). As a theoretical basis, the Contingency Theory was used, considering that organizations seek to adapt to changes, based on the behavior of managers in the budget decision-making process. To achieve this objective, the experimental method was adopted as a strategy for data collection, with a 2 x 2 x 1 factorial configuration, which created 4 observation groups. The final sample consisted of 85 professionals with active accounts on Linkedln®, who accessed and completed the entire experiment through a link from the SurveyMonkey® platform, which randomly distributed them among the groups. For data analysis, descriptive statistical techniques, “t” test, Analysis of Variance (ANOVA) with Post-hoc test and Simple and Multiple Linear Regression were used. Regarding the findings, it was observed that the variables EU, BP and BS, when analyzed individually, influence the manager's budgetary decision making, a similar situation when related to the factors EU and BP together, which act more impacting decision-making, resulting in budget adjustments, creating and/or expanding the budget reserve. The research results do not allow us to affirm that environmental uncertainty and a higher level of budgetary participation, together, moderated by Burnout Syndrome, positively influence the constitution of a budget reserve. The results obtained have implications for the decision-making process, revealing that the behavior of managers in the presence of factors such as EU and BP influence their budget decision-making, for the creation of a budget reserve, and this effect occurs with greater intensity when these variables, are observed together.