Organizational Culture in Budgeting Practices: A Study in an Agroindustrial Cooperative

Abstract

The study aimed to evaluate the relationship between organizational culture and budgeting practices of an organization. Developed a qualitative, descriptive research through a case study. The company's study was selected for accessibility and intentionally, since it uses corporate budget management. For data collection was designed a semi structured interview guide with questions adapted from the study of Van der Stede (2000) applied to the agricultural industry of Paraná budget manager. Was also including questions about the cultural aspects and for this was used the dimensions of organizational culture of Hofstede (1991). The organizational culture focused on results orientation contributes to the company to carry out the budget with emphasis on goals, because in this orientation the managers tend to devote efforts on tasks and is facilitated implementation of budgets that are premised on achieving planning undertaken by senior management. The organizational culture of agribusiness presents evidence to positively influence the existence of rigid control related to the budget, in which notes that people are concerned about cost control in the workplace. Some budgeting practices carried out by agribusiness are consolidated, involving the participation of managers and are influenced by cultural aspects of organizational environment that encourage such practices.

Keywords

• Organizational Culture
• Budgeting Practices
• Agribusiness