%0 Journal Article 
%T Relationship between leadership style, encouragement of budgetary participation and budgetary participation
%D 2019
%@ 0123-5923
%U http://repository.icesi.edu.co/biblioteca_digital/handle/10906/84606
%X .
This study analyzes the relationship between leadership style, encouragement of budgetary participation and budgetary participation
of controllers operating in Brazil. A descriptive research, with a quantitative approach, was performed with 316 controllers with budgeting
responsibilities in companies operating in Brazil. The findings show a strong relationship between the leadership style and the
encouragement of involvement in the budgeting process. However, no direct relationship was found between the leadership style and
the budgetary participation. In turn, a positive statistically significant relationship was found between the encouragement of budgetary
participation and budgeting participation. The research study concludes that the leadership style can enhance subordinates’ involvement
in budgeting through the encouragement of budgetary participation.
%K Participación
%K Liderazgo
%K Brasil
%K Responsabilidad administrativa
%K Incentivos
%~ GOEDOC, SUB GOETTINGEN