EFEITO DA CRISE ECONÔMICA NAS FUNÇÕES ORÇAMENTÁRIAS NO SETOR INDUSTRIAL

The study aimed at evaluating the relationship of uncertainties, in an environment of economic crisis, and endogenous variables with the use of the budget in Santa Catarina industries. To this end, it has contingency theory as a theoretical framework. The research is characterized as a descriptive, survey, and quantitative, covering 258 industries in Santa Catarina/Brazil that use the budget as a management tool. It was found that the perception of uncertainty in an environment of economic crisis is related to the use of the budget, changing the use of budget functions. A positive relationship was noted for the planning and resource allocation functions, i.e., such budget functions have their relevance expanded in times of economic crisis. On the contrary, performance evaluation has obtained a negative relationship, being less used in the period of oscillations caused by the economic crisis. Finally, we conclude that in the context of Santa Catarina/Brazil industries, the uncertainties generated by the economic crisis environment, analyzed together with endogenous variables (strategy, size, and life cycle), modify the budget functions. The study contributed to the survey in managerial accounting by broadening the understanding of the use of budget functions in periods of economic crisis.