Orientamento al feedback, soddisfazione rispetto al feedback del sistema reporting e performance di budget

This paper examines how feedback orientation affects budgetary performance, and how this relationship operates indirectly via feedback satisfaction. Hypotheses were tested using data collected by a survey administered to 70 budget holders, and a structural equation model with partial least square approach was employed for sta-tistical computation. The results indicate that feedback orientation positively affects feedback satisfaction and budgetary performance. In addition, feedback satisfaction has a direct influence on budgetary performance and mediates the feedback orienta-tion-budgetary performance relationship. These findings are discussed in relation to theory and their managerial implications. In particular, organizations that aim at en-suring the success of the feedback process should support the emergence of employ-ees’ feedback receptivity by workplace interventions that contribute to the emer-gence of positive feelings of satisfaction with feedback information which, in turn, positively impact on budgetary performance.