A influência do planejamento e do controle orçamentário na inovação gerencial e no desempenho de startups

This study aims to analyze the influence of budgeting planning and control on managerial innovation and innovation performance in Brazilian startups. The research is descriptive in nature and was conducted through a survey with 128 managers in strategic positions in Brazilian startups, using a quantitative approach. The findings demonstrate that the purpose of budget control drives managerial innovation. In turn, managerial innovation positively influences the performance of process innovation. Moreover, technological dynamism proved significant for the performance of both product and process innovation. The study's contributions highlight that, in innovative environments such as the analyzed startups, the role of budgeting tends to be underestimated concerning its impact on innovation performance. Additionally, the purpose of budget control plays a decisive role in fostering managerial innovation. The study also introduces new elements to the ongoing debate on the budget-innovation relationship.