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Management control systems are applied tools that
may be useful to align managers’ personal interests
concerning organizational goals. In this context,
corporate budgets are used as an organizational
control tool and, historically, research reveals that
their use, associated with other tools such as those
referring to management and budgeting, may
contribute to managers’ individual performance
and, globally, to organizational performance itself.
However, subjective and behavioral phenomena
may also affect the organizational environment;
thus, it is appropriate to investigate the effect
of control tools on the behavior of individuals.
This paper is based on the work of Agbejule and
Saarikoski (2006), and it aims to investigate
the relationship between cost management
knowledge and budgetary participation with
the performance of managers. The survey is
descriptive as to its goal and to procedures such
as surveys, and quantitative as to the approach
taken to approaching the problem. The sample
consists of hierarchical middle-level managers
working in organizations located in Southern
Brazil. Survey data was analyzed with Regression
and Factor Analysis statistical methods, using 18.0
version SPSS software. Results indicate that there
is an influence of cost management knowledge
and budgetary participation on managers’
performance, but only for factors considered
collective managerial performance.
Keywords: Cost management knowledge.
Managerial performance. Budgetary participation.
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