Enabling design characteristics and budget usefulness

Purpose This study aims to investigate the influence of budgeting design characteristics on perceived usefulness, based enabling-coercive framework. Design/methodology/approach paper develops a survey in one large publicly-listed Brazilian company that operates electric utility industry. The sample comprises 75 middle managers from different areas this organization. uses structural equation modeling as data analysis method. Findings results indicate internal and global transparencies determine managers’ perceptions while no relationship was found for repair capacity flexibility characteristics. shows managers, when provided with independently their level discretion regarding target revisions or reallocation resources, perceive systems being useful decision-facilitating decision-influencing roles. Practical implications findings might be relevant professionals review system terms dribbling potential flaws increasing its use Originality/value explores multidimensionality construct. provides theoretical contribution literature by showing budget alignment, integration, learning information sharing are such an organization could improve assertiveness using systems. Besides, opposing view about supposed relation between flexible usefulness. Frequently, some management directions offered guarantee is connection adoption usefulness those mechanisms. Therefore, shed more light practical developments budgeting.