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Purpose: To analyze the effects of psychological resilience and managerial attitudes (job involvement and commitment to budget goals) on the relationship between participative budgeting and managerial performance. Originality/value: The present study innovates by providing evidence of the cognitive effects of psychological resilience, the affective effects of job involvement, and budget goal commitment on the relationship between budgetary participation and managerial performance, which is the theoretical gap explored. Design/methodology/approach: Descriptive and quantitative survey research carried out through structural equation modeling (SEM) with a sample composed of 251 controllers working in companies in Southern Brazil. Findings: The findings show that the intervening variables (psychological resilience and managerial attitudes) exert a positive influence on the tested relations. The results demonstrate that participative budgeting influences managerial performance through the cognitive effects of psychological resilience, combined with the affective effects of budget goal commitment. Job involvement enhances levels of psychological resilience and has positive effects on managerial performance. Thus, it can be concluded that budget configuration influences controllers' resilience levels and contributes to their commitment to budget goals, as it triggers cognitive and affective reactions that increase managerial performance. [ABSTRACT FROM AUTHOR]

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This study analyzes the effects of psychological capital and managerial attitudes on the relationship between budgetary participation and management performance in budgeting activities. The study addresses a gap that exists in the budgeting research, tackling the effects of individuals’ mental states and behaviors on the relationship between budgetary participation and management performance in an integrated way. The interactive effects of cognitive and personal, behavioral, and environmental factors enable us to understand the factors present within the budgetary context that influence the relationship between budgetary participation and management performance, which provides an explanation for the conflicting results found in the literature, denoting in which conditions the effects of participation on performance can be obtained. The research innovates by evaluating, based on an interactionist approach, predictive factors for management performance within the budgetary context, contemplating the analysis of cognitive and personal (psychological capital), behavioral (managerial attitudes), and environmental (budgetary participation) factors, providing an explanation for the effects of budgetary participation on management performance in budgeting activities. A survey was conducted with 245 controller professionals from industries in the South Region of Brazil, chosen using the LinkedIn social network, and the data were analyzed via structural equation modeling (SEM). This revealed the positive joint indirect effects of psychological capital and of managerial attitudes on the relationship between budgetary participation and performance. The results converge with the social cognitive theory (SCT) approach, as it can be inferred that cognitive and personal aspects influence human decisions and the level of effort employed by managers in activities carried out within the budgetary context. The results offer support for organizations to direct resources toward organizational practices that seek to improve managers’ positive mental states, which influence behavioral factors and their job performance. [ABSTRACT FROM AUTHOR]

Three studies were carried out to develop and validate an instrument for measuring managers’ attitudes toward older workers. In the first study we explore (a) managers’ attitudes toward older workers, and (b) retirees’ perceptions about their last experiences before retirement. In the second study, 51 items emerging from the first study and from the literature were developed. The corresponding questionnaire was then applied to a sample of 224 Portuguese managers who were also invited to make decisions in three scenarios involving younger and older workers. The third study replicated the second one with a sample of 249 Brazilian managers. The main findings are: (a) five types of managers’ attitudes toward older workers were identified (adaptability, value of older workers’ competencies, organizational conscientiousness, social capital/generosity and performance); (b) these attitudes predict how managers select older vs. younger workers in hiring and selecting employees to participate in training; (c) the empirical patterns identified in the Portuguese and Brazilian samples are similar; (d) in spite of recognizing positive qualities in older workers, managers discriminate against them; (e) managers develop different attitudinal profiles toward older workers, which has consequences for how they make decisions about those workers. [ABSTRACT FROM PUBLISHER]

In this paper we present the main results of a research that investigated the explanatory constructs of cooperation among the firms belonging to the Local Production Arrangement (LPA) located in Santa Rita do Sapucaí City, Minas Gerais State. Firstly, some aspects about the genesis, development and contemporary configuration of that arrangement are pointed out. Subsequently, we propose a theoretical and methodological framework that worked as a reference to provide the explanations of the relationships between the constructs of cooperation, trust and benefits, among others. Two multivariate techniques were applied to test and validate this proposal: the factor analysis and the polynomial regression. The research results showed correlations that suggest the positive perceptions of managers regarding the governance of the production arrangement, as well as the benefits from cooperation. In the managers' perception, the benefits generate individual and collective advantages for the firms surveyed. Finally, the results contradict some formulations of the theoretical-methodological framework used to explain the relationships of trust built up among the firms operating in the same territory. The results also suggest that the LPA in Santa Rita could be a good example of the relevance of two institutional elements: governance (in this case, the Union of the Electrical and Electronic Equipment Industry of Vale da Eletrônica -- SINDIVEL -- and the local government), and the mediation of educational entities which provide the qualification of the labor force and play the role of business incubators as well. It seems appropriate to attribute the LPA setting up and even its development to the role played by these entities, combined with the actions of the visionary people who were in charge of their management. Like any other research, this study has its limitations. Among others, is the cross-section of the data setting. While the study admits the relevance of taking into account the historical dynamic, it presents a punctual analysis. [ABSTRACT FROM AUTHOR]

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This study analyzes the relationship between perceived stress at work, the coping strategy adopted, and the quality of life of active managers in Brazilian organizations. Three instruments were applied together: Karasek's Job Stress Scale, Latack's Coping with Job Stress and WHO'S WHOQOL-Bref to a sample of 1290 managers throughout Brazil. An analysis of the correlation between the variables stress, quality of life and coping strategy was applied. To further evaluate the relationship between the three dimensions of interest, linear and logistic regression models were developed. The findings show that most managers find themselves under a high stress level, but share good social support and have good perceptions about their quality of life. Most use control strategies to cope with stress. Control strategies and symptom management significantly influence the perception of quality of life, whereas avoidance strategies imply a decrease in this perception. Managers with jobs classified as high strain (Karasek & Theorell, 1990) tend to have a poorer quality of life, even when moderated by social support. [ABSTRACT FROM AUTHOR]

The study sought to evaluate, seven years later on (2005 - 2012), the personal values profile, the predominant leadership styles, the leadership effectiveness, the relationship between personal values balance and leadership effectiveness, and the relationship between personal values balance and organizational performance of a group of Brazilian executives. In order to evaluate the personal values profile a closed instrument of the rank order type has been developed and applied. To identify the predominant leadership styles, as well as the leadership effectiveness of the involved executives, it has been used an instrument available in the market. To verify the relationship between personal values balance and leadership effectiveness, it has been used the linear regression method computing the linear correlation coefficient between the before mentioned variables, involving 400 executives. The study has shown that the executives have an unbalance in their personal values profile, with predominance of economic and theoretical values. Additionally the study has uncovered lack of flexibility regarding the leadership styles, presenting styles of selling and sharing ideas as dominants. The study also showed that the leadership effectiveness of the involved executives was at a moderate level. The research also pointed out a high positive relationship between executives` personal values balance and leadership effectiveness. Additionally to that, the study suggested a positive relation between executives' personal values balance scores and organizational performance. Finally, the research found that executives' values had not shifted, neither their leadership profile. [ABSTRACT FROM AUTHOR]

This theoretical assay discusses the streams of thought relating to the political connections of companies and their effects on performance. Based on this theme, it integrates theoretical perspectives of corporate governance and resource dependence, deducting and proposing hypotheses to be tested in future studies. Specifi cally, the study addresses to the role of political ties established by corporations, assuming that the links with the external environment are a way of reducing uncertainty and interdependence of organizations (PEFFER, 1972; ALDRICH; PFEFFER, 1976; DAILY; DALTON, 1994a, 1994b). The theoretical works researched indicates that the political connections of companies, through the directors and executives, can play a relevant role in the economies of emerging economies, as they are a way of ensuring benefi ts for the company, such as information, infl uence, protection, fi nancial resources and income from the government. The literature reveals several proxies of political connectivity of companies related to performance. We can therefore deduce that that the combination of these connections can reveal interactions associated with performance related to specifi c sectors and companies, pointing out gaps to be fi lled. In formulating hypotheses, this assay seeks to contribute to the understanding of these political relations between companies and government, in Brazil. [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) refers to the duty of management to consider and respond to issues beyond the organization's economic and legal requirements in line with social and environmental values. However, 'management' is constituted by real people responsible for routine decisions and formulation and implementation of policies. It can be said therefore that the ethical ideals and beliefs of these individuals - in particular their personal values - play an important role in their decisions. It is contended in this article that the personal values of managers may contribute to the creation and maintenance of 'CSR cultures' in their organizations; that is, organizational cultures focused on ensuring environmental and social sustainability. Based on an exploratory study carried out in Brazil in 2008, this article explores the perceptions of five CSR managers in relation to the influence of their personal values on their work. The first part discusses the notion of CSR within the context of Brazilian society, the second provides a brief literature review on the link between values and organizational cultures and the third explores the perceptions of the participating managers, identifying the main thematic patterns that emerged in the study. [ABSTRACT FROM AUTHOR]

The purpose of this study is to analyze the attitudes of Brazilian managers toward Corporate Social Responsibility, defined as their willingness to simultaneously meet the economic, legal, and ethical commitments that bind business companies to society. A Managers' Social Commitment Index (SCI) is proposed and a new scale is presented and confirmed as a reliable research instrument in a field study involving 252 Brazilian business managers. Results revealed that managers prioritize economic commitment, even though as they get older and more experienced they tend to sacrifice this commitment to comply with the law. Women showed greater willingness to integrate ethical interests in management decision making, revealing a higher degree of social commitment. [ABSTRACT FROM AUTHOR]

The article presents a study which analysed two hypotheses on manufacturing industries' maintenance. The study performed an exploratory analysis of large and medium-sized manufacturing companies in Northeastern Brazil. Results revealed that some maintenance practices are correlated to the perception by managers of maintenance planning.

This study examines the influence of social predictors on the attitudes towards retirement in 517 Brazilian and New Zealand top executives. The social predictors were represented by four measures: the job perception scale (JPS), the diversity of time allocation of activities and relationships index (SOD), the influence of family and friends on retirement decision (FFIRD); and the perception of quality of life in the country (PCQL). The influence of these predictors were analysed by multiple regression on other two scales: the executive's perception of gains in retirement (EPGR) and the executive's perception of losses in retirement (EPLR). The results point out that the importance of gains is increased by the influence of family and friends on retirement decision, for both nationalities. This is also increased by the diversity of time allocation for activities and relationships, but only for Brazilians. Brazilian executives who perceive their jobs positively have more positive attitudes towards relationships, leisure, hobbies and cultural activities in retirement. The perception of the quality of life in the country does not influence retirement attitudes, but represents the main significant difference between Brazilians and New Zealanders. [ABSTRACT FROM AUTHOR]