Budgetary participation is paramount in organizational management since it has a direct impact on operations efficacy and the organization success. At Timor-Leste, where managerial practices are still being developed, budgetary participation can be crucial to improve organizational performance. This research analyzed how budgetary participation affects employee and management performance focusing on the mediation of work satisfaction and engagement. Based on the Theory of Task Motivation and Incentives and the Theory of Goal Setting and Task Performance (Locke, 1968; Locke & Latham, 1990), how budgetary participation affects performance is studied considering work satisfaction and engagement mediation effects. A quantitative approach was used in this research by conducting surveys that were completed by ninety-three managers from companies associated to Timor-Leste’s Chamber of Commerc...

Emotional intelligence has become a key element in management, especially in contexts that require strategic decision-making, such as accounting firms. The ability to manage emotions, understand others’ needs, and establish constructive relationships is essential for managers to face challenges related to competence, leadership, and performance in dynamic environments. Based on this premise, the study aimed to analyze the influence of emotional intelligence on managerial competence, transformational leadership, and the performance of accounting firm managers. Previous studies have shown that emotional intelligence can positively impact both managerial competence (Aslam et al., 2016; Kour & Ansari, 2024) and transformational leadership (Lee et al., 2022). The research was conducted through a questionnaire administered to managers of accounting firms registered with the Regional Accounti...