This article analyzes the effects of budgetary participation on organizational commitment and the intervention of psychological capital. A survey was carried out with Brazilian credit unions professionals registered in the LinkedIn professional network. Descriptive analysis techniques and partial least squares structural equation modeling were applied to the 136 questionnaires answered. The results indicated a direct and positive relationship between budgetary participation and organizational commitment and the four dimensions of the psychological capital (self-efficacy, hope, resilience and optimism). The relationship between psychological capital and organizational commitment was significant only for the optimism dimension. The mediating effect of psychological capital on the relationship between budgetary participation and organizational commitment was confirmed only in the optimism dimension. It is concluded that a more collaborative management practice, such as encouraging budgetary participation, can provide a favorable environment for individuals to be more optimistic in their tasks and increase their organizational commitment. Furthermore, the mediating effect of psychological capital dimensions between budgetary participation and organizational commitment suggests that psychological capital may be a means by which budgetary participation influences commitment. The mixed results of the model signal new paths, mainly the search for empirical evidence of the psychological capital multidimensionality and its complementarity.
Keywords:
Budgetary Participation; Organizational Commitment; Psychological Capital
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Nota: setas sólidas indicam relações diretas; e a seta pontilhada indica relação indireta por efeito mediador.Fonte: elaborada pelos autores (2023).
Nota: n = 136. Significância de 1p<0,10; 2p<0,05; e 3p<0,01. A linha pontilhada indica efeito indireto.Fonte: elaborada pelos autores (2023).