BEYOND THE NUMBERS: THE INTERVENTION OF INNOVATION ORIENTATION BETWEEN THE USE OF THE BUDGET AND PERFORMANCE IN BRAZILIAN ICT COMPANIES

Abstract

This study examined the effect of diagnostic and interactive use of budget on organizational performance mediated by innovation orientation. This was a quantitative and descriptive research in which a survey was carried out with managers of Information and Communication Technology companies. According to the results, the use of the budget does not seem to have a direct relationship with organizational performance, as the relationship was no non-significant. Furthermore, the results suggest that innovation orientation has a positive impact on organizational performance and intervenes positively in the relationship between the interactive use of the budget and organizational performance. The work contributes to budgetary research and innovation, fostering an organizational culture that values both efficiency and the capacity for adaptation and renewal, in addition to guiding managers in the search for best management practices to deal with the dynamism present in the innovative environment.