Budgetary functions and performance: the mediating role of organizational resilience in the hotel sector
DOI:
https://doi.org/10.14392/asaa.2025180108Keywords:
Planning Function, Dialogue function, Financial Performance, Non-Financial Performance, Organizational ResilienceAbstract
Objective: To investigate how budgetary planning and dialogue functions influence organizational performance, considering the mediating role of organizational resilience, in entities in the hotel sector in Brazil.
Method: Descriptive research, with data collection carried out through an electronic survey. The sample consisted of respondents from 127 hotel companies with at least 100 accommodation units. The data were analyzed using the Structural Equation Modeling technique.
Results: The results indicate that budgetary functions have a positive influence on organizational resilience, which, in turn, acts as a positive mediator of the relationship between budgetary functions and non-financial organizational performance. The evidence suggests that the greater the perceived usefulness of budgetary planning and dialogue functions, the higher the organizational resilience and, consequently, the non-financial performance of companies. These findings indicate that budgetary functions are associated with more subjective aspects of organizational processes.
Contributions: The findings contribute to the understanding that budgetary functions of planning and dialogue contribute to strengthening resilience, positively impacting non-financial performance. This reinforces the role of using the budget as a strategic management and process tool to promote effective communication, align expectations, and promote continuous learning in adverse contexts.
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Copyright (c) 2025 Pedro Henrique da Silva Melo Pereira; Danrlei Anderson Peyerl, Lais Beatriz Kruly, Edicreia Andrade dos Santos
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