Relação da utilidade do orçamento no empoderamento e na criatividade
DOI:
https://doi.org/10.19094/contextus.2020.43566Palavras-chave:
criatividade, utilidades do orçamento, empoderamento, controle gerencial, tecnologia de informaçãoResumo
O estudo objetiva analisar a relação entre o nível de utilidade percebida do orçamento no empoderamento e na criatividade. Foi desenvolvida uma pesquisa exploratória, quantitativa, com dados primários provindos de questionário aplicado em 100 gestores em organizações brasileiras de tecnologia de informação. O tratamento dos dados foi realizado por Modelagem de Equações Estruturais. A utilidade percebida do orçamento fornece aos funcionários crença de que têm liberdade para efetuar escolhas, dentro de um certo limite de espaço definido, o que provê suporte e a estrutura de autonomia necessários para o empoderamento e, por sua vez, a criatividade.
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