Influência do clima ético na justiça procedimental e no comprometimento organizacional:Interação da participação orçamentária

Monteiro, Januário José ORCID: https://orcid.org/0000-0002-7000-4256, Bortoluzzi, Daiane Antonini, Lunkes, Rogério João and da Rosa, Fabricia Silva (2021) Influência do clima ético na justiça procedimental e no comprometimento organizacional:Interação da participação orçamentária. Revista de Contabilidade e Organizacoes, 15. ISSN 1982-6486

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Abstract

The research aims to evaluate the influence of the ethical climate, procedural justice, and budgetary participation in organizational commitment. To achieve the objective, a questionnaire was applied with managers from 150 companies listed in Brazil, Bolsa, Balcão (B3). The data were analyzed using structural equation modeling (PLS-SEM) and Fuzzy set qualitative comparative analysis (FsQCA). The results show that the ethical climate positively influences the perception of procedural justice and organizational commitment. It is also evident that the high level of budgetary participation has a positive influence on organizational commitment. In addition, the study shows that the participation of managers in the budgeting process positively intensifies the relationship between perception of procedural justice and organizational commitment. The research contributes to the literature by suggesting that greater adoption of ethical practices in the exercise of tasks and the participation of managers in preparing the budget, accentuates the high level of perception of procedural justice and organizational commitment.

Item Type: Article
Additional Information: Publisher Copyright: © 2021 FEA-RP/USP. All rights reserved.
Uncontrolled Keywords: budgetary participation,ethical climate,organizational commitment,procedural justice,accounting,management of technology and innovation,organizational behavior and human resource management,education ,/dk/atira/pure/subjectarea/asjc/1400/1402
Faculty \ School: Faculty of Social Sciences > Norwich Business School
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Depositing User: LivePure Connector
Date Deposited: 17 Nov 2022 10:30
Last Modified: 17 Nov 2022 10:30
URI: https://ueaeprints.uea.ac.uk/id/eprint/89902
DOI: 10.11606/issn.1982-6486.rco.2021.174754

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