Influence of Behavioral and Operational Factors on Budgetary Assertiveness

Abstract

The objective of this work is to verify how the level of budgetary assertiveness of a Brazilian multinational organization is influenced by behavioral and operational factors. Quantitative techniques were used to analyze the budget execution of 290 centers of responsibility and qualitative through content analysis of interviews with key managers and participant observation to verify which elements influence the level of assertiveness of budgets of the organization. It was observed that the lack of assertiveness may hinder the organization in developing its strategy, since it represents important goals that have not been achieved. The elements that most influenced the level of assertiveness of the budget in the analyzed period are the lack of quality of the operational budget plans, the use of the budget as an instrument of formalization for the variable remuneration, the tardiness of the decisions in the effective combat of the deviations and the external environment, due to the crisis established in 2015. The research provides support for the construction of statistical models with the variables and contexts observed and, therefore, helps to verify the dependency relations in relation to the budgetary deviations in other organizations.