Influence of information sharing on the commitment and performance of managers with budgetary responsibility in port companies
Keywords:
compartilhamento de informações; comprometimento organizacional; desempenho gerencial; empresas portuárias., information sharing; organizational commitment; managerial performance; port companies.Abstract
Objective: to analyze the influence of information sharing on the dimensions of organizational commitment (affective, instrumental, and normative) and managerial performance of managers with budgetary responsibility in port companies in Brazil.
Method: a survey was conducted, with data collected through an online questionnaire distributed via LinkedIn and email. The final sample included 109 managers, and data analysis was performed using structural equation modeling techniques.
Originality/Relevance: this study stands out for its originality in pioneering the analysis of the influence of information sharing on managerial decisions of managers in Brazilian port companies, addressing a gap that has been little explored in the literature on Managerial Accounting. Additionally, by presenting evidence of the dimensions of organizational commitment, the research offers a new perspective on how these behaviors influence the budgetary context, providing insights for both managerial practice and theory.
Results: the statistical results confirmed a significant and positive influence between information sharing and managerial performance, as well as with the dimensions of organizational commitment. Affective commitment was particularly relevant, exerting a positive and significant influence on managerial performance. Additionally, the findings indicated that organizational commitment acts as a partial mediator in the relationship between information sharing and managerial performance, reinforcing its importance in this context.
Theoretical/Practical Contributions: these findings contribute to theory by suggesting managerial practices that encourage information sharing among managers to improve levels of commitment and managerial performance. It is noteworthy that affective commitment is the most relevant factor for the managerial performance of the sample managers. It contributes to managerial practice by helping port companies understand how information sharing affects commitment and performance. This allows for the adoption of effective strategies, such as encouraging open communication, setting clear goals, and implementing budgetary practices that promote managers' commitment, thereby increasing their productivity.
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