Orientamento al feedback, soddisfazione rispetto al feedback del sistema reporting e performance di budget

Manuela S. Macinati and Marco Giovanni Rizzo

MANAGEMENT CONTROL, 2024, vol. 2024/3, issue 3, 179-200

Abstract: This paper examines how feedback orientation affects budgetary performance, and how this relationship operates indirectly via feedback satisfaction. Hypothe-ses were tested using data collected by a survey administered to 70 budget holders, and a structural equation model with partial least square approach was employed for statistical computation. The results indicate that feedback orientation positive-ly affects feedback satisfaction and budgetary performance. In addition, feed-back satisfaction has a direct influence on budgetary performance and mediates the feedback orientation-budgetary performance relationship. These findings are discussed in relation to theory and their managerial implications. In particular, or-ganizations that aim at ensuring the success of the feedback process should sup-port the emergence of employees? feedback receptivity by workplace interventions that contribute to the emergence of positive feelings of satisfaction with feedback information which, in turn, positively impact on budgetary performance.

Date: 2024
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