Influence of information sharing and environmental uncertainty on the relationship between the use of the budgeting system and innovative performance in brazilian startups
DOI:
https://doi.org/10.16930/2237-766220253544Keywords:
Information sharing, Environmental uncertainty, Innovative performance, Startups, Budgeting systemAbstract
This research analyzes the effect of information sharing and environmental uncertainty on the relationship between the use of the budgeting system and innovative performance. A survey was conducted with Brazilian startups, resulting in 121 respondents. The data were analyzed using structural equation modeling through partial least squares. The findings demonstrate that the relationship between the use of the budgeting system and innovative performance is significant, showing that budgeting mechanisms play a fundamental role as a managerial foundation in the innovation processes of startups. The use of the budgeting system contributes to innovative performance in different degrees of environmental uncertainty, providing support for decision-making and the generation of business opportunities. The study has implications that highlight the critical role of budgeting mechanisms in the innovation processes of startups and emphasize the importance for managers to consider environmental uncertainty when fostering planning and controls to sustain an environment conducive to innovation. For future research, we suggest including organizational variables, such as knowledge sharing and organizational effectiveness, to enhance the use of the budget and innovative performance.
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