Title: What are the influences of budget participation on information sharing, organisational commitment, and managerial performance?

Authors: Rosana Santos de Oliveira

Addresses: Federal University of Santa Catarina, Roberto Sampaio Gonzaga Street, Trindade, Florianópolis, SC, 88040-900, Brazil

Abstract: This study analysed the influence of budgetary participation on information sharing, organisational commitment, and managerial performance. Data were collected from 109 managers of companies in the Brazilian port sector, and the analysis was performed using the PLS-SEM technique. The main results show a positive and significant influence of budgetary participation on information sharing and affective commitment. In addition, information sharing positively affects the dimensions of organisational commitment. Affective commitment plays a direct influence on managerial performance. The results also suggest that the influence of budgetary participation on managerial performance is indirect, mediated by affective commitment. This study contributes to the literature by exploring the proposed interrelationships, providing insights into the dimensionality of organisational commitment in the budgetary context, and presenting new evidence applicable to other sectors.

Keywords: budget participation; budget; information sharing; sharing; information; organisational commitment; commitment; managerial performance; performance; port.

DOI: 10.1504/IJMDM.2026.153685

International Journal of Management and Decision Making, 2026 Vol.25 No.3, pp.242 - 259

Received: 16 Jan 2025
Accepted: 08 Aug 2025
Published online: 21 May 2026 *

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