Efeitos da participação orçamentária, ambiguidade de funções e conflito de papéis sobre a justiça organizacional na percepção dos diretores executivos das gerações X, Y e Z

Abstract

Employee participation in the budgeting process is a relevant management practice for organizations, together with management accounting, there are ambiguity of functions and conflict of roles. Such factors influence the perception of organizational justice about the budget process. The labor market is made up of professionals from different age groups, living in the same organization, in this perspective, are the generations X, Y and Z. Thus, the question arises to analyze the effects of budget participation, ambiguity of functions and role conflict on organizational justice by the perception of the executive directors of generations X, Y and Z. Through the qualitative approach, a case study was carried out, using the discourse analysis method in the interviews conducted in March. May 2019, with six professionals from the three generations working in the preparation and evaluation of the budget. The analysis was based on data triangulation through interviews, direct observation and evidence from documentary sources. The research construct was analyzed by block, with the aid of Atlas ti 7.0 software. Analyzing the effects of budget participation on generations X, Y and Z, we identified an increase in stakeholder commitment and increased satisfaction. The conflict of roles in the budget process arises as a violation of the rules and the development of unnecessary activities during the budget process. Generations Y and X showed less tendency to compare them with generation Z. Given the ambiguity of function in the budget process, it is noted that some generations have a level of ambiguity, which is noticeable compared to generation Z. It is a major factor in ambiguity, which arises as an uncertainty in the activities of the individual about his activities, which was presented by generation Y and Z. Faced with budget participation, the generations presented perceptions of justice in the four dimensions: distributive justice and the budget procedure presented itself as satisfactory for generation X and Y and partially for Z. Facing the third and fourth dimensions, interpersonal and informational, the generations show a different perception of justice. Compared to generation X, generations Y and Z have partial satisfaction. Finally, the information presented to explain decision making and budget cuts proved satisfactory for generations X and Y. However, the level and form of disclosure would not be clear to generation Z, affecting the perception of fairness. with the budget process. The research contributes to academia by broadening the discussion on the influence of behavioral factors on organizational justice in the perception of different generations. For business, the study brings findings that help managers understand internal factors in the company, which influence the results of organizations. It is concluded that there is influence of participation in the budget process, together with ambiguity of functions and conflict of roles on the perception of organizational justice, which are strongly influenced when compared with generations. The perception of justice between generations X, Y and Z showed different aspects and levels. Therefore, the study highlights that the satisfaction with the budget process is higher for generation X and Y and lower for generation Z