A influência do planejamento e do controle orçamentário na inovação gerencial e no desempenho de startups

Rosana Santos de Oliveira; Andreia Dulce  Martins; Carlos Eduardo Facin Lavarda

doi:10.18046/j.estger.2024.173.6571

The influence of budget planning and control on managerial innovation and startup performance

Authors

Rosana Santos de Oliveira Doutoranda em Contabilidade, Universidade Federal de Santa Catarina, Florianópolis, Brasil
Andreia Dulce Martins Director académico, Departamento de Negocios, Política y Estudios Globales, Universidad de La Salle, Bogotá, Colombia https://orcid.org/0000-0003-4265-4195
Carlos Eduardo Facin Lavarda Professor, Departamento de Ciências Contábeis, Universidade Federal de Santa Catarina, Florianópolis, Brasil https://orcid.org/0000-0003-1498-7881

DOI:

https://doi.org/10.18046/j.estger.2024.173.6571

Keywords:

budget, planning, control, innovation performance, startups

Abstract

This study aims to analyze the influence of budgeting planning and control on managerial innovation and innovation performance in Brazilian startups. The research is descriptive in nature and was conducted through a survey with 128 managers in strategic positions in Brazilian startups, using a quantitative approach. The findings demonstrate that the purpose of budget control drives managerial innovation. In turn, managerial innovation positively influences the performance of process innovation. Moreover, technological dynamism proved significant for the performance of both product and process innovation. The study's contributions highlight that, in innovative environments such as the analyzed startups, the role of budgeting tends to be underestimated concerning its impact on innovation performance. Additionally, the purpose of budget control plays a decisive role in fostering managerial innovation. The study also introduces new elements to the ongoing debate on the budget-innovation relationship.

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Published

2025-02-28

Issue

Vol. 40 No. 173

Section

Research articles

License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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How to Cite

The influence of budget planning and control on managerial innovation and startup performance. (2025). Estudios Gerenciales, 40(173), 406-419. https://doi.org/10.18046/j.estger.2024.173.6571