Budget participation and managerial performance: an analysis mediated by information sharing and use
DOI:
https://doi.org/10.21680/2176-9036.2026v18n1ID39485Keywords:
Budget Participation. Managerial Performance. Information Sharing. Managerial Information Use.Abstract
Purpose: This study analyzes the relationship between budget participation and managerial performance, investigating the role of information sharing and managerial information use as mediating variables.
Methodology: The research adopts a quantitative approach, based on the application of online questionnaires to managers of companies associated with Chamber of Commerce and Industry of Timor-Leste (CCI-TL), totaling a sample of 102 participants. For data analysis, the partial least squares structural equation modeling (PLS-SEM) was employed.
Results: The findings indicate that budget participation positively influences managerial performance and maintains a significant relationship with information sharing and the use of managerial information. However, there is no empirical evidence supporting a direct relationship between information sharing and managerial performance, nor its mediating role in the relationship between budget participation and performance.
Contributions of the Study: The study demonstrates that budget participation enhances the use of managerial information, contributing to better managerial performance. Thus, it is recommended that organizations encourage the active involvement of managers in the budgeting process and promote the strategic use of information. The research expands the understanding of the mechanisms linking budget participation to managerial performance, highlighting the importance of information as a critical resource for decision-making and organizational efficiency.
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