The Effect of Budgetary Styles on Organizational Performance Mediated by the Use of Managerial Information

Abstract

The objective of this study is to analyze the effect of diagnostic and interactive budget use on the organizational performance of port companies in the South and Southeast regions of Brazil, mediated by the use of managerial information. This study adopts a quantitative and descriptive approach, based on a survey conducted through a questionnaire, with a sample of 88 valid responses from managerial professionals. The results indicate that the interactive use of the budget has a positive and significant influence on organizational performance. Additionally, both diagnostic and interactive budget use also positively affect the use of managerial information, and the utilization of this information has a positive impact on organizational performance. It was observed that the use of managerial information mediates the relationship between diagnostic budget use and organizational performance. The results suggest that the sampled port companies adopt a more collaborative and interactive approach in managing their resources. These conclusions can serve as guidance for companies in seeking better managerial practices to address market challenges and gain a competitive advantage.