PERCEPÇÕES SOBRE A CRIAÇÃO DE RESERVAS ORÇAMENTÁRIAS EM PROCESSO ORÇAMENTÁRIO PARTICIPATIVO

Abstract

Based on an empirical-descriptive research, this study is aimed at analyzing the theme budgetary slack from a rhetorical viewpoint, within an interpretive approximation approach, using a case study. It offers an alternative view to positivist research, where everything that is developed in organizations is strictly rational; in addition, it unfolds what has generically been called reserves, as if it were a “black box” in which everything is the same and should be treated as such. A large organization was chosen, including the complexities, needs and tensions that entails. Three main findings derive from this research. The first is the biased understanding of slack as something that is to be avoided, and also something essential for management, that is, when it exists, it benefits the organization. The second finding is that the negative understanding about the existence of slack is accompanied by the denial of its existence. The third finding is that the argument for the non-existence of budgetary slack is based on the structure that considers information system, targets deriving from the strategies and intensive involvement of top management, which would inhibit its constitution. Therefore, organizations need to treat the budgetary slack as something to be managed instead of simply avoided.

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