Participación presupuestaria y el desempeño gerencial: un análisis mediado por el intercambio y uso de la información

Autores/as

DOI:

https://doi.org/10.21680/2176-9036.2026v18n1ID39485

Palabras clave:

Participación Presupuestaria. Desempeño Gerencial. Intercambio de Información. Uso de la Información Gerencial.

Resumen

Objetivo: Este estudio analiza la relación entre la participación presupuestaria y el desempeño gerencial, investigando el papel del intercambio y el uso de la información gerencial como variables mediadoras.

Metodología: La investigación adopta un enfoque cuantitativo, basado en la aplicación de cuestionarios en línea a gerentes de empresas asociadas a la Cámara de Comercio e Industria de Timor-Leste (CCI-TL), con un total de 102 participantes. Para el análisis de datos, se optó por la modelización de ecuaciones estructurales mediante mínimos cuadrados parciales (PLS-SEM).

Resultados: Los hallazgos indican que la participación presupuestaria influye positivamente en el desempeño gerencial y mantiene una relación significativa con el intercambio y el uso de la información gerencial. Sin embargo, no hay evidencia empírica que respalde una relación directa entre el intercambio de información y el desempeño gerencial, ni su papel mediador en la relación entre la participación presupuestaria y el desempeño.

Contribuciones del Estudio: El estudio demuestra que la participación presupuestaria mejora el uso de la información gerencial, contribuyendo a un mejor desempeño de los gerentes. Por lo tanto, se recomienda que las organizaciones fomenten la participación activa de los gerentes en el proceso presupuestario y promuevan el uso estratégico de la información. La investigación amplía la comprensión de los mecanismos que vinculan la participación presupuestaria con el desempeño gerencial, destacando la importancia de la información como un recurso crítico para la toma de decisiones y la eficiencia organizacional.

 

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Biografía del autor/a

Marta Guterres, East Timor Institute Of Business

Doutoranda em Contabilidade pela Universidade Federal de Santa Catarina (UFSC). Professora de Graduação no Departamento de Contabilidade do East Timor Institute of Business, em Dili, Timor-Leste.

Carlos Eduardo Facin Lavarda, Universidade Federal de Santa Catarina (UFSC)

Doutor em Contabilidade pela Universidade de Valência. Professor do Departamento de Ciências Contábeis da Universidade Federal de Santa Catarina (UFSC).

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Publicado

05-01-2026

Cómo citar

Guterres, M., & Lavarda, C. E. F. (2026). Participación presupuestaria y el desempeño gerencial: un análisis mediado por el intercambio y uso de la información. REVISTA AMBIENTE CONTÁBIL - Universidade Federal Do Rio Grande Do Norte, 18(1), 649–674. https://doi.org/10.21680/2176-9036.2026v18n1ID39485

Número

Vol. 18 Núm. 1 (2026): Jan./Jun.

Sección

Sección 3: Investigación del campo sobre contabilidad (Survey) (S3)

Licencia

Derechos de autor 2026 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte

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