The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives

Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique...

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Principais autores: Silva, Elvis Joel Rodrigues da, Toigo, Leandro Augusto, Martins, Vinicius Abílio, Santos, Edicreia Andrade dos
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/34958
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Silva, Elvis Joel Rodrigues da
Toigo, Leandro Augusto
Martins, Vinicius Abílio
Santos, Edicreia Andrade dos
spellingShingle Silva, Elvis Joel Rodrigues da
Toigo, Leandro Augusto
Martins, Vinicius Abílio
Santos, Edicreia Andrade dos
The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
author_facet Silva, Elvis Joel Rodrigues da
Toigo, Leandro Augusto
Martins, Vinicius Abílio
Santos, Edicreia Andrade dos
author_sort Silva, Elvis Joel Rodrigues da
title The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_short The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_full The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_fullStr The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_full_unstemmed The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
title_sort influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives
description Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique of structural equations modeling with partial least squares estimation using SmartPLS software. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization. It is necessary to channel efforts or demand time for the management process, since the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work; it was possible to verify that the style of the leader has a significant influence on the use of the referred tool and that this can be a great ally if well developed.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2024
url https://periodicos.ufrn.br/ambiente/article/view/34958
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spelling oai:periodicos.ufrn.br:article-349582024-01-05T11:16:46Z The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives The influence of leadership styles on learning capacity and budget use: a study in agro-industrial cooperatives Silva, Elvis Joel Rodrigues da Toigo, Leandro Augusto Martins, Vinicius Abílio Santos, Edicreia Andrade dos Leadership Styles. Learning Capacity. Use of Diagnostic Budgeting. Use of Interactive Budgeting. The influence of leadership styles on learning capacity Estilos de liderazgo; Capacidad de aprendizaje; Uso del Presupuesto de Diagnóstico; Uso del presupuesto interactivo. Estilos de liderança. Capacidade de Aprendizagem. Uso do Orçamento Diagnóstico. Uso do Orçamento Interativo. Purpose: To investigate the influences of leadership styles on learning capacity and on the types of business budget use in agro-industrial cooperatives. Methodology: It is a descriptive investigation, characterized as quantitative, and as a survey, with the application of the statistical technique of structural equations modeling with partial least squares estimation using SmartPLS software. Results: It was possible to verify that (i) transactional leadership had a positive influence on the diagnostic use of the budget; (ii) organizational learning capacity as a mediator of transformational leadership in the interactive use of the budget presented the expected result; (iii) transformational leadership showed a positive meaning in organizational learning; (iv) organizational learning capacity had a positive meaning in the interactive use of the budget. Contributions of the Study: This research contributed to show that the manager's role goes beyond elaborating, applying and accompanying the organization. It is necessary to channel efforts or demand time for the management process, since the collaborators perceive their importance and contribute effectively when engaged with the organization in which they work; it was possible to verify that the style of the leader has a significant influence on the use of the referred tool and that this can be a great ally if well developed. Objetivo: Investigar las influencias de los estilos de liderazgo en la capacidad de aprendizaje y los tipos de uso del presupuesto empresarial en las cooperativas agroindustriales. Metodología: Es una investigación descriptiva, en cuanto a los objetivos, relevamiento de campo o encuesta, en cuanto a los procedimientos, es cuantitativa con la aplicación de la técnica estadística modelación de ecuaciones estructurales con estimación por mínimos cuadrados parciales a través de SmartPLS. Resultados: Se pudo verificar que (i) el liderazgo transaccional influyó positivamente en cuanto al uso diagnóstico del presupuesto; (ii) la capacidad de aprendizaje organizacional como mediador del liderazgo transformacional en el uso interactivo del presupuesto presentó el resultado esperado; (iii) el liderazgo transformacional mostró un significado positivo en el aprendizaje organizacional; (iv) la capacidad de aprendizaje organizacional tuvo un significado positivo en el uso interactivo del presupuesto. Contribuciones del Estudio: Esta investigación contribuyó a mostrar que el rol del gerente va más allá de elaborar, aplicar y acompañar la organización; Es necesario canalizar esfuerzos o demandar tiempo para el proceso de gestión, una vez que los colaboradores perciben su importancia y contribuyen de manera efectiva al comprometerse con la organización en la que se desempeñan, se pudo verificar que el estilo del líder influye significativamente en la uso de la referida herramienta y que esta puede ser una gran aliada se desarrollarán dos gestores. Objetivo: Investigar as influências dos estilos de liderança na capacidade de aprendizado e nos tipos do uso do orçamento empresarial em cooperativas agroindustriais. Metodologia: Trata-se de uma pesquisa descritiva, quanto aos objetivos, de levantamento de campo ou survey, no tocante aos procedimentos, é quantitativa com aplicação da técnica estatística modelagem de equações estruturais com estimação por mínimos quadrados parciais por meio do SmartPLS. Resultados: Foi possível constatar que (i) a liderança transacional apresentou influência positiva com relação ao uso diagnóstico do orçamento; (ii) a capacidade de aprendizagem organizacional como mediadora da liderança transformacional no uso interativo do orçamento apresentou o resultado esperado; (iii) a liderança transformacional apresentou significância positiva na aprendizagem organizacional; (iv) a capacidade de aprendizagem organizacional teve significância positiva no uso interativo do orçamento. Contribuições do Estudo: Esta pesquisa contribuiu para evidenciar que o papel do gestor vai além de elaborar, aplicar e acompanhar o orçamento; ele precisa canalizar esforços ou demandar tempo para o processo de gestão, uma vez que os colaboradores percebem a sua importância e contribuem de forma efetiva quando engajados com a organização em que trabalham, foi possível verificar que o estilo do líder tem influência significativa na utilização da referida ferramenta e que esta pode ser uma grande aliada dos gestores se bem desenvolvida. Portal de Periódicos Eletrônicos da UFRN 2024-01-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/34958 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun. 2176-9036 10.21680/2176-9036.2024v16n1 eng https://periodicos.ufrn.br/ambiente/article/view/34958/18184 Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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