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

The effect of locus of control in the relationship between budgetary participation and performance: An experimental study

  • David Naranjo Gil Departamento de Economía Financiera y Contabilidad, Universidad Pablo de Olavide, Sevilla, España
  • Edilberto J. Rodríguez Rivero Departamento de Economía Financiera y Contabilidad, Universidad de Extremadura, Badajoz, España
  • Aurora E. Rabazo Martín Departamento de Economía Financiera y Contabilidad, Universidad de Extremadura, Badajoz, España https://orcid.org/0000-0002-5159-625X
Palabras clave: Participación presupuestaria, Locus de control, Rendimiento, Experimento de laboratorio

Resumen

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.

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Publicado
01-01-2017
Cómo citar
Naranjo Gil, D., Rodríguez Rivero, E. J., & Rabazo Martín, A. E. (2017). Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental. Revista De Contabilidad - Spanish Accounting Review, 20(1), 73-81. https://doi.org/10.1016/j.rcsar.2016.07.001
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Artículos