Resumo:
Esta pesquisa buscou fornecer uma revisão meta-analítica dos determinantes da relação entre a participação orçamentária e o desempenho gerencial em pesquisas desenvolvidas na área comportamental da contabilidade. Para tanto, utilizou-se da técnica de meta-análise em 17 estudos publicados em Journals de alto impacto, especializados na área contábil e indexados na base Scopus, que analisaram a relação entre a participação orçamentária e o desempenho gerencial, no período de 1978 a 2015. A Meta-análise possibilitou resumir os resultados de pesquisas anteriores a respeito dessa relação, incluindo variáveis individuais quantitativamente. Os resultados encontrados em um período de 37 anos de pesquisas nesta área apontam que quatro variáveis comuns possuem poder explicativo para o desempenho gerencial. Evidenciam que as variáveis de dificuldade na tarefa, justiça regulamentar, interação entre a ênfase no orçamento e a participação orçamentária, e a interação entre a participação orçamentária e a dificuldade na tarefa, são determinantes para predizer o desempenho gerencial. Os achados desta pesquisa corroboram com os resultados de pesquisas internacionais fragmentadas, fortalecendo a compreensão sobre a relação entre a participação orçamentária e o desempenho gerencial. Neste caso, sugerem uma possível explicação para os resultados conflitantes encontrados sobre o tema, sugerindo que a participação orçamentária pode influenciar indiretamente o desempenho gerencial e não de forma direta. Também revelam que a pesquisa comportamental na área contábil ainda é incipiente, observando o efeito de poucas variáveis em sua investigação, constituindo-se um campo de pesquisa ainda pouco explorado.
Resumo Inglês:
This research aimed to provide a meta-analytic review of the determinants of the relationship between budgetary participation and managerial performance in research developed in the behavioral area of accounting. Therefore, we used silk technical meta-analysis of 17 studies published in Journals of high impact, specialized in accounting and indexed area in Scopus, which analyzed the relationship between budgetary participation and managerial performance, from 1978 to 2015. Meta-analysis made it possible to summarize the results of previous research on this relationship, including individual variables quantitatively. The results in a period of 37 years of research in this area indicate that four common variables have explanatory power for the managerial performance. They show that the variables of difficulty in the task, regulatory justice, interaction between the emphasis on budget and budgetary participation and interaction between budgetary participation and the difficulty in the task, are crucial for predicting managerial performance. The findings of this research corroboramcom the results of fragmented international research, strengthening the understanding of the relationship between budgetary participation and managerial performance. In this case, suggest a possible explanation for the conflicting findings on the subject, suggesting that budget participation can indirectly influence the management performance and not directly. They also reveal that the behavioral research in accounting is still incipient, watching the effect of a few variables in their research, becoming a research field still little explored.
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