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Budget participation and employee performance in real estate companies: the mediating role of budget goal commitment, trust and job satisfaction

2023-03-12Artigo científico Acesso restrito
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dc.contributor.authorSilva, Pedro
dc.contributor.authorMota, Jorge
dc.contributor.authorMoreira, Antonio
dc.date.accessioned2026-02-10T14:05:44Z
dc.date.available2026-02-10T14:05:44Z
dc.date.issued2023-03-12en_US
dc.date.updated2026-01-26T20:16:59Z
dc.description.abstractPurpose – Recent years witnessed an exponential growth of the Portuguese real estate market. This growth has generated the need to implement effective management control tools to allow companies to improve their planning and monitoring of activities. Drawing on the agency and goal-setting theories, this paper explores the impact of companies’ participative budgeting processes on employee performance in the real estate industry. Design/methodology/approach – For this purpose, a questionnaire was developed and a sample of 116 employees that participate in the budgeting process of real estate organizations collected, with data analyzed using structural equation modelling. Findings – The results show that participation in the budgeting process has an impact on employees’ performance through budget goal commitment, trust and job satisfaction. However, no statistical support was found for the role of budgetary slack in this process. Research limitations/implications – This study was conducted in a single industry and is based on self-reported measures of employees that participate in the budgeting process of their organizations. Practical implications – The findings highlight the need for real estate organizations to involve their staff in the elaboration of budgets, contributing to a higher level of commitment to established goals, job satisfaction, trust and performance. Real estate organizations should provide adequate working conditions, foster their employees’ autonomy and recognize their work. Originality/value – The findings encourage real estate companies to extend the participation in the budget process to employees and, ultimately, to mitigate the probability of budget failure.eng
dc.description.sponsorshipThis work has been funded by national funds through FCT – Fundação para a Ciência e a Tecnologia, I.P., Project UIDB/05037/2020.
dc.description.versioninfo:eu-repo/semantics/publishedVersion
dc.identifier.doi10.1108/bjm-03-2022-0118en_US
dc.identifier.issn1746-5265en_US
dc.identifier.slugcv-prod-3515091
dc.identifier.urihttp://hdl.handle.net/10400.2/21224
dc.language.isoeng
dc.peerreviewedyes
dc.relationCentre for Business and Economics Research - University of Coimbra
dc.rights.uriN/A
dc.subjectBudget participation
dc.subjectBudget slack
dc.subjectBudget goal commitment
dc.subjectJob satisfaction
dc.subjectTrust
dc.subjectEmployee performance
dc.titleBudget participation and employee performance in real estate companies: the mediating role of budget goal commitment, trust and job satisfactioneng
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCentre for Business and Economics Research - University of Coimbra
oaire.awardURIhttp://hdl.handle.net/10400.2/21219
oaire.citation.endPage241
oaire.citation.issue2en_US
oaire.citation.startPage226
oaire.citation.titleBaltic Journal of Managementen_US
oaire.citation.volume18en_US
oaire.fundingStreamConcurso de avaliação no âmbito do Programa Plurianual de Financiamento de Unidades de I&D (2017/2018) - Financiamento Base
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameMoreira
person.givenNameAntonio
person.identifier.orcid0000-0002-6613-8796
rcaap.cv.cienciaid541F-5442-5666 | António Carrizo Moreira
rcaap.rightsrestrictedAccessen_US
relation.isAuthorOfPublication51ad303d-335c-4e2f-bae3-fffffef2e2f5
relation.isAuthorOfPublication.latestForDiscovery51ad303d-335c-4e2f-bae3-fffffef2e2f5
relation.isProjectOfPublicatione76bfda9-86cb-4eca-8380-1b1475d71f8a
relation.isProjectOfPublication.latestForDiscoverye76bfda9-86cb-4eca-8380-1b1475d71f8a

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