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

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2021.174754

Palavras-chave:

Clima ético, Justiça procedimental, Participação orçamentária, Comprometimento organizacional

Resumo

A pesquisa tem por objetivo avaliar a influência do clima ético, justiça procedimental e participação orçamentária no comprometimento organizacional. Para atingir o objetivo foi aplicado um questionário com gestores de 150 empresas listadas na Brasil, Bolsa, Balcão (B3). Os dados foram analisados por meio modelagem de equações estruturais (PLS-SEM) e Fuzzy set qualitative comparative analysis (FsQCA). Os resultados mostram que o clima ético influencia positivamente na percepção de justiça procedimental e no comprometimento organizacional. Evidencia-se também, que o alto nível de participação orçamentária exerce influência positiva no comprometimento organizacional. Além disso, o estudo mostra que a participação dos gestores no processo orçamentário intensifica positivamente a relação entre a percepção de justiça procedimental e o comprometimento organizacional. A pesquisa contribui com a literatura ao sugerir que uma maior adoção de práticas éticas no exercício das tarefas e a participação dos gestores na elaboração do orçamento, acentua o alto nível de percepção de justiça procedimental e o comprometimento organizacional.

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Publicado

2021-06-17

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Monteiro, J. J., Bortoluzzi, D. A., Lunkes, R. J., & Rosa, F. S. da. (2021). Influência do clima ético na justiça procedimental e no comprometimento organizacional: interação da participação orçamentária. Revista De Contabilidade E Organizações, 15, e174754. https://doi.org/10.11606/issn.1982-6486.rco.2021.174754