La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e i relativi risvolti sulla performance manageriale. I risultati di un caso studio

Rizzo Marco Giovanni

A study on the relationship among budgeting process, commitment to objectives, work satisfaction and managerial performance. A case study.

In this paper, I adopt a psychology-based management accounting research approach and seek intermediary processes in terms of individual mental state variables, both motivational and cognitive, that explain the process of ‘‘how’’ participation in budgeting influences individual behaviour and, in turn, enhances managerial performance. In an attempt to investigate these paths, I developed a conceptual framework hypothesizing a structural model in which I explored the participation-performance link including two cognitive variables such as: budget goal commitment and job satisfaction.

To this end, I used data collected from clinical managers working in a large Italian public hospital and PLS method was employed. Findings confirmed some results obtained by previous management accounting research. In particular, the research confirms that: (a) budgetary participation has a positive effect on goal commitment, job satisfaction and managerial performance; (b) goal commitment has a positive effect on job satisfaction and managerial performance; and (c) job satisfaction has a positive effect on managerial performance.

Rizzo M.G. (2014), La relazione tra il livello di coinvolgimento nel processo di budget, il commitment verso gli obiettivi, la soddisfazione lavorativa e I relative risvolti sulla performance manageriale. I risultati di un caso studio, Management Control, 1, pp. 9-34. Doi: 10.3280/MACO2014-001002