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Influence of Relationships Between Budget Functions and Business Analytics on Satisfaction with Budget Process
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The objective of this research was to identify the influence of the relationship between budget functions and business analytics on satisfaction with the budget process. In order to fulfill the objectives of this study, questionnaires were used as a data collection instrument, applied in companies in the state of Santa Catarina, directed to the accountants and/or accountants of the company. The structural equation modeling technique was applied to analyze the research assumptions, which were supported. The results point to the positive influence of the planning function on the use of business analytics during the budget process, and it was found that the use of business analytics during the budget process is positively associated with satisfaction with the budget process.
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DOI: https://doi.org/10.18256/2237-7956.2023.v13i1.4742
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