Effects of enabling characteristics of budgetary control on the psychological capital of managers with budgetary responsibility

ABSTRACT This study investigates the influence of enabling characteristics budgetary control on psychological capital managers with responsibility. Within context, studies that analyze effects individuals’ mental states at work are still in their infancy and is a theoretical gap explored this research. The research evaluates interactive multidimensional capital. It advances literature by indicating which exert greatest its dimensions. results provide evidence capacities responsibility, being positively reflected beliefs self-efficacy, hope, optimism, resilience for achieving objectives desired organizational results, tends to have an impact as well organization’s performance. A survey was conducted publicly-traded company operating Brazil, using quantitative approach data (structural equation modeling). sample analyzed included 85 middle-level from different areas organization. possibility adjusting reports accessing detailed information deviations (repair capacity), incurring expenses unforeseen budget original assumptions (budgetary flexibility), contributes promoting managers’ However, does not occur internal transparency global transparency. context studied, benefit repair capacity primarily takes form resilience, while flexibility occurs terms optimism hope. These contribute organizations designing management systems so develop collaborators thus obtain benefits expected development.