Importância da participação orçamentária na controladoria: mapeamento da literatura recente

Abstract

The business budget is a controllership instrument that, in addition to its planning and control purpose, it can generate cognitive and motivational side effects on workers, given that it has recognized value in generating commitments between employees and the organization, and in promoting accountability. The objective of this research is to analyze the publications of works regarding performance and budgetary participation to map a portfolio of researches that gives direction for future scientific investigations. For that, we have used a bibliometric analysis to retrieve works in the peer-reviewed literature databases Scopus and Spell, by the terms “budgetary participation” AND “performance” and; “participação orçamentária” E “desempenho” (in Portuguese), in the summaries of papers published between the period of 2010 to 2020. In total, 54 quantitative studies were found that address budgetary participation. The search in the two databases mentioned allowed to separate the works between international and national publications in the context of Brazil. It was found that there is a growing interest among research with this investigation theme, in the period of analysis. Nonetheless, such a subject has still been little investigated, with greater representation from Brazil. This gives rise to new works that can contribute to filling the theoretical gap in the behavioral field of accounting.