Efecto del presupuesto participativo en la responsabilidad social de los directivos mediado por la ética profesional
DOI:
https://doi.org/10.29076/issn.2528-7737vol19iss50.2026pp43-55pPalabras clave:
Presupuesto participativo, Responsabilidad social, Ética profesional, Participación presupuestaria, Municipalidad de HamadánResumen
La participación directa de las personas en la elaboración del presupuesto se analiza bajo el concepto de presupuesto participativo (PP), y los resultados de investigaciones previas confirman su efecto en la mejora del desempeño y el logro de los objetivos organizacionales. Este estudio tiene como objetivo investigar el efecto del PP en la Organización Municipal de Hamadán y también en la responsabilidad social de los directivos a través de la ética profesional. La población estadística de este estudio está compuesta por 160 directivos de la Municipalidad de Hamadán. El tamaño de la muestra se determina mediante la tabla de Morgan y la fórmula de Cochran (n=113). Los datos se recopilan mediante un muestreo aleatorio estratificado utilizando un cuestionario integral diseñado por los investigadores, que integra los cuestionarios de Belkaoui PB (1990), Maignan y Ferrell CSR (2002) y Cadozier PE (2002). El análisis de la investigación se realiza utilizando los softwares SPSS y PLS. Los resultados indican una relación positiva y significativa entre el PP y la responsabilidad social de los directivos, tanto de manera directa como indirecta, a través del papel mediador de la ética profesional.
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