Relationship of budget utility in empowerment and creativity

Authors

DOI:

https://doi.org/10.19094/contextus.2020.43566

Keywords:

creativity, budget functions, empowerment, management control, information technology

Abstract

The study aimed to analyze the relationship between the perceived utility level of budget functions in empowerment and creativity. An exploratory and quantitative research was developed, with primary data from a questionnaire applied to 100 managers in Brazilian organizations of information technology. Data were treated by Structural Equation Modeling. Thus, the perceived utility of budget functions provides employees with the belief that they are free to make choices within a certain defined space limit, which provides the support and autonomy structure necessary for empowerment and, in turn, the creativity.

Author Biographies

Thiago Bruno de Jesus Silva, Universidade Federal da Grande Dourados (UFGD)

Doutorando em Contabilidade pela Universidade Federal de Santa Catarina (UFSC), Mestre em Ciências Contábeis (2016) pela Universidade Regional de Blumenau (FURB), Especialista em Controladoria (2013) e Bacharel em Ciências Contábeis (2012) pela Universidade do Estado da Bahia (UNEB). Professor efetivo da Universidade Federal da Grande Dourados (UFGD) do Curso de Ciências Contábeis.

Carlos Eduardo Facin Lavarda, Universidade Federal de Santa Catarina (UFSC)

Doutor em Contabilidade pela Universidade de Valência (Espanha, 2008) homologado pela USP (2009), Graduado em Ciências Contábeis pela Universidade Federal de Santa Maria (1992), graduado em Administração pela Universidade Federal de Santa Maria (1990), Mestre em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos (2004).

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Published

2020-06-15

How to Cite

Silva, T. B. de J., & Lavarda, C. E. F. (2020). Relationship of budget utility in empowerment and creativity. Contextus - Contemporary Journal of Economics and Management, 18, 81–91. https://doi.org/10.19094/contextus.2020.43566

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Vol. 18: jan/dec 2020

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Articles

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