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O estudo sobre os sistemas de recompensas dos auditores em Portugal
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O objetivo deste trabalho consiste em identificar a relação entre os componentes essenciais dos sistemas de recompensas (nomeadamente, recompensas extrínsecas e intrínsecas) e os elementos demográficos individuais (idade, experiência profissional, género, educação e a posição) e organizacionais (dimensão da empresa). Para a concretização desta investigação, foi realizada uma revisão de literatura sobre o tema em análise com o intuito de proporcionar um uma base teórica sólida. Foram obtidos, através de um questionário online, 301 respostas dos auditores que desenvolvem a sua atividade em Portugal. Para o tratamento dos dados obtidos, foram realizadas análises estatísticas tal como o teste t (t-test) para avaliar as diferenças existentes nas médias dos elementos demográficos relativamente às recompensas extrínsecas e intrínsecas. Os resultados confirmam a existência da associação entre diversas recompensas extrínsecas e intrínsecas e os elementos demográficos individuais e organizacionais. Este trabalho oferece insight valiosos para a literatura académica existente sobre os sistemas de recompensas no contexto da profissão de auditor em Portugal.
The aim of this study is to identify the relationship between the essential components of reward systems (namely, extrinsic and intrinsic rewards) and individual demographic elements (age, professional experience, gender, education, and job position) as well as organizational factors (company size). To carry out this research, a literature review on the topic was conducted to provide a solid theoretical foundation. A total of 301 responses were obtained through an online questionnaire, targeting auditors working in Portugal. Statistical analyses were performed on the data obtained, including the t-test, to assess the differences in demographic elements' averages regarding extrinsic and intrinsic rewards. The results confirm the existence of a relationship between various extrinsic and intrinsic rewards and individual and organizational demographic elements. This work provides valuable insights for the existing academic literature on reward systems within the context of the auditing profession in Portugal.
The aim of this study is to identify the relationship between the essential components of reward systems (namely, extrinsic and intrinsic rewards) and individual demographic elements (age, professional experience, gender, education, and job position) as well as organizational factors (company size). To carry out this research, a literature review on the topic was conducted to provide a solid theoretical foundation. A total of 301 responses were obtained through an online questionnaire, targeting auditors working in Portugal. Statistical analyses were performed on the data obtained, including the t-test, to assess the differences in demographic elements' averages regarding extrinsic and intrinsic rewards. The results confirm the existence of a relationship between various extrinsic and intrinsic rewards and individual and organizational demographic elements. This work provides valuable insights for the existing academic literature on reward systems within the context of the auditing profession in Portugal.
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Sistemas de recompensas Recompensas extrínsecas Recompensas intrínsecas Reward systems Extrinsic rewards Intrinsic rewards