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Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental

Author

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  • Naranjo Gil, David
  • Rodríguez Rivero, Edilberto J.
  • Rabazo Martín, Aurora E.

Abstract

Cada vez más organizaciones involucran a su personal en los procesos presupuestarios bajo la premisa de que una mayor participación mejorará la consecución de las metas presupuestarias. Sin embargo, la participación no siempre conduce a mejoras en el rendimiento, ya que las características de personalidad hacen que los individuos reaccionen de forma diferente ante situaciones presupuestarias similares. En este trabajo se estudia el papel de la característica de personalidad locus de control en la relación participación presupuestaria-rendimiento mediante un experimento de laboratorio con 115 estudiantes de grado. Los resultados confirman que el locus de control influye en los efectos de la participación presupuestaria sobre la eficiencia de los individuos. Nuestros resultados revelan, también, que individuos con locus de control externo alcanzan menores rendimientos que los sujetos con locus de control interno en entornos participativos, pero no obtienen rendimientos diferentes en función del entorno. Además, nuestros resultados muestran que solo para niveles bajos del locus de control (internos) una mayor participación se traduce en mayores rendimientos.

Suggested Citation

  • Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E., 2017. "Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 73-81.
    • Handle: RePEc:eee:spacre:v:20:y:2017:i:1:p:73-81
    DOI: 10.1016/j.rcsar.2016.07.001
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    References listed on IDEAS

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    More about this item

    Keywords

    Participación presupuestaria; Locus de control; Rendimiento; Experimento de laboratorio; Participative budgeting; Locus of control; Performance; Lab experiment;
    All these keywords.

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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