LIDERANÇA SERVIDORA, SATISFAÇÃO NO TRABALHO E DEMPENHO GERENCIAL NO PROCESSO ORÇAMENTÁRIO

Authors

  • Katiane Schroeder furb

Keywords:

Liderança Servidora, Satisfação no Trabalho, Desempenho Gerencial. Processo orçamentário.

Abstract

Leadership has been discussed as a strategic element for the development of individuals and the achievement of positive outcomes. In this context, servant leadership stands out for its emphasis on active listening, the strengthening of relationships, and commitment to the growth of followers. Although its relationships with job satisfaction and managerial performance are recognized in the literature, investigations exploring these variables within the budgeting context an environment crucial for strategic alignment and management effectiveness remain scarce. This study aimed to analyze the effect of servant leadership on job satisfaction and managerial performance in the budgeting context. A quantitative approach was adopted through a survey conducted with 86 managers with budgetary responsibility, analyzed using Structural Equation Modeling (SmartPLS). The results indicated a positive and significant effect of servant leadership on both satisfaction and managerial performance; however, satisfaction did not show a direct impact on performance. It is concluded that servant leadership represents a relevant strategy for strengthening managerial practices and the participative use of budgeting, contributing to more collaborative and effective organizational environments. This research contributes by integrating leadership, satisfaction, and performance within the budgeting context, expanding the understanding of the relevance of humanized leadership practices for management effectiveness. Furthermore, it provides empirical evidence applied to the Brazilian context, supporting managers in making more informed decisions regarding the strategic role of leadership in conducting budgeting processes.

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Published

2026-08-31

How to Cite

Schroeder, K. (2026). LIDERANÇA SERVIDORA, SATISFAÇÃO NO TRABALHO E DEMPENHO GERENCIAL NO PROCESSO ORÇAMENTÁRIO. Práticas Em Contabilidade E Gestão, 14(2). Retrieved from https://editorarevistas.mackenzie.br/pcg/article/view/18661