Name: ANA BEATRIZ PAIVA FERREIRA
Publication date: 27/02/2026
Examining board:
Name |
Role |
|---|---|
| DANIEL MAGALHÃES MUCCI | Examinador Externo |
| VINÍCIUS COSTA DA SILVA ZONATTO | Presidente |
| VITOR CORREA DA SILVA | Examinador Interno |
Summary: This research analyzes the influence of enabling budgetary control on psychological capital,
budgetary feedback, and commitment to budgetary goals of professionals in the controllership
area working in companies operating in Brazil. Based on Social Cognitive Theory and Goal
Setting Theory, the study investigates how external, cognitive, and behavioral factors affect
controllers' commitment to the budgetary goals set in organizations. A descriptive survey study
was conducted using a questionnaire and a quantitative approach to the data through structural
equation modeling, with a sample composed of 365 professionals in the field of controllership.
The results indicate that budgetary processes with enabling characteristics promote
commitment to budgetary goals, the individual's psychological capital, and budgetary feedback,
as well as that psychological capital positively influences the relationship between facilitating
budgetary control and commitment to budgetary goals. The findings reveal that a budgetary
control that offers flexibility, information that aids in task performance and understanding of
budgetary processes, as well as allowing adjustments and reallocations, promotes the individual
performance of controllers, as it enhances understanding of goals and drives proactive and
intentional action toward achieving them, as well as fostering positive psychological resources
such as self-efficacy, optimism, hope, and resilience, and the feedback received regarding
performance in budgetary activities.
Thus, it can be concluded that when individuals perceive
managerial control that enables their work tasks, they tend to attribute importance to the goals
and develop a belief in themselves that they can achieve these goals, critical elements that
influence the pursuit and attainment of established budgetary targets. Based on these results, it
is noted that the enabling effects of budgetary control on commitment to budgetary goals also
occur indirectly, and, therefore, it can be observed that an environment that fosters individuals'
self-confidence, optimism, hope, and resilience is beneficial for increasing commitment to
budgetary objectives. These results provide important evidence regarding the behavior of
controllers in the organizational context, in the presence of enabling budgetary control.
Therefore, they add new research perspectives to the field of Management Accounting and
Managerial Control studies and contribute to the continuation of research related to the topic.
Moreover, they offer practical contributions to the understanding of organizations that seek to
consistently and balancedly promote professionals’ commitment to budgetary responsibility,
along with the established goals and objectives.
