<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422023000200101</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2023.3161</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Different ways of using the budget affect the empowerment and creativity of managers]]></article-title>
<article-title xml:lang="es"><![CDATA[Diferentes formas de usar el presupuesto afectan el empoderamiento y la creatividad de los gerentes]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Magro]]></surname>
<given-names><![CDATA[Cristian Baú Dal]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Silva]]></surname>
<given-names><![CDATA[Thiago Bruno De Jesus]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lavarda]]></surname>
<given-names><![CDATA[Carlos Eduardo Facin]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ferla]]></surname>
<given-names><![CDATA[Rafael]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Comunitária da Região de Chapecó  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal do Recôncavo da Bahia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal de Santa Catarina  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Unidade Central de Educação Faem Faculdade  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<volume>68</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422023000200101&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422023000200101&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422023000200101&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The aimed to verify the influence of different ways of using the budget on the empowerment and creativity of 100 managers in Brazilian organizations in the area of information technology. A descriptive and quantitative. Data were tested by factor analysis and multiple linear regression. The use of the budget, in a diagnostic form, increases managers&#8217; sense of empowerment and creativity. The use of the budget, in interactive form, has to be associated with the creativity of managers to generate a sense of empowerment, and the opposite also occurs. As a theoretical implication, it provides evidence that the diagnostic use is essential to the creativity and empowerment of employees even when pursuing a defined strategy/goal. Interactive use of the budget can compromise employees&#8217; sense of empowerment about work. In the practical field, it is unnecessary to make a choice between having an environment that encourages creativity or having proper control.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo fue verificar la influencia de diferentes formas de utilizar el presupuesto en el empoderamiento y la creatividad de 100 gerentes en organizaciones brasileñas en el área de tecnología de la información. Una descripción descriptiva y cuantitativa. Los datos se probaron mediante análisis factorial y regresión lineal múltiple. El uso del presupuesto, en forma de diagnóstico, aumenta el sentido de empoderamiento y creatividad de los gerentes. El uso del presupuesto, en forma interactiva, tiene que estar asociado a la creatividad de los gestores para generar una sensación de empoderamiento, y también ocurre lo contrario. Como implicación teórica, proporciona evidencia de que el uso del diagnóstico es esencial para la creatividad y el empoderamiento de los empleados, incluso cuando persiguen una estrategia/meta definida. El uso interactivo del presupuesto puede comprometer el sentido de empoderamiento de los empleados sobre el trabajo. En el campo práctico, no es necesario elegir entre tener un entorno que fomente la creatividad o tener un control adecuado.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[budget]]></kwd>
<kwd lng="en"><![CDATA[empowerment]]></kwd>
<kwd lng="en"><![CDATA[creativity]]></kwd>
<kwd lng="es"><![CDATA[presupuesto]]></kwd>
<kwd lng="es"><![CDATA[empoderamiento]]></kwd>
<kwd lng="es"><![CDATA[creatividad]]></kwd>
</kwd-group>
</article-meta>
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