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Abstract(s)
O desempenho de um indivíduo é proporcional à recompensa e à valorização que este obterá com o mesmo. O desempenho pode ser movido por vários fatores, contudo verifica-se que, também, os objetivos são parte fundamental para a motivação e satisfação do indivíduo nas organizações. Se na sua condição o indivíduo se encontra motivado e satisfeito, então a probabilidade de ter intenção de saída e atingir um estado de exaustão
emocional, será menor.
Quando o indivíduo se torna cínico sobre o seu valor e cético à cerca das suas capacidades profissionais, fruto das relações internas interpessoais e organizacionais, então está sob a presença da síndrome de burnout, caracterizada pela despersonalização e descrença de si mesmo, como ser humano, mas principalmente como profissional. Inevitavelmente, a presença destas características, impostas pela síndrome, provocam uma influência negativa no trabalhador, sentida através da redução da sua realização pessoal e todos os fenómenos inerentes a uma exaustão emocional.
Face à questão de investigação deste estudo: identificar de que forma a motivação, a satisfação, a intenção de saída e o burnout influenciam o desempenho percebido no profissional de auditoria, foi realizada uma investigação de cariz quantitativo, descritivo, correlacional e transversal, através da aplicação de um questionário a 222 profissionais de auditoria, constituído por três partes, a primeira destinada à avaliação do burnout e aos fatores de motivação, satisfação, intenção de saída e desempenho individual, a segunda
respeitante à caracterização pessoal do inquirido e, por fim, a terceira que apresenta a caracterização profissional do indivíduo.
Com a análise dos resultados da amostra em estudo pode concluir-se que os profissionais que responderam a este questionário não percecionam que o seu desempenho individual seja influenciado pelo burnout ou mesmo por uma intenção de saída, é apenas positivamente influenciado pela satisfação laboral. Existirão outros fatores a influenciar o desempenho individual percebido destes profissionais, contudo os selecionados para este estudo revelaram não ser suficientes para o apuramento de conclusões relevantes. Por outro
lado, os resultados permitiram perceber que a satisfação laboral é, em média, alta e que é influenciada negativamente pela intenção de saída e pelo burnout.
Por fim, tal como era expectável pela literatura consultada, foi possível averiguar que o burnout e a intenção de saída apresentam uma ligação positiva. Assim sendo, este trabalho conseguiu promover contributos teóricos para o estudo da arte, pois parece, à data, ser um dos poucos trabalhos que relaciona o burnout, a satisfação laboral, a intenção de saída e o desempenho dos profissionais, portugueses, de auditoria. Por outro lado, traz inputs importantes para a gestão de pessoas das empresas de auditoria, ao conseguir identificar
quais os fatores que influenciam a satisfação laboral dos seus funcionários e, por consequência, o seu desempenho.
An individual's performance is all the greater, the greater the reward and appreciation they will get from it. The objectives are a fundamental part for the motivation and satisfaction of the individual in organizations. If in his condition, the individual is motivated and satisfied, then the probability of turnover intention and emotional exhaustion, will be lower. When the individual becomes cynical about his value and skeptical about his professional abilities, result of internal interpersonal and organizational relationships, then it is on the presence of Burnout syndrome. Characterized by depersonalization and disbelief of oneself, as a human being, but mainly as a professional. Inevitably, the presence of these characteristics, imposed by the syndrome, provoke a negative influence on the worker, felt through the reduction of his personal fulfillment and all the phenomena inherent to an emotional exhaustion. In view of the objectives proposed in our study, in particular the main one, to identify how the motivation, satisfaction, turnover intention and burnout influence the perceived performance in the audit professional, we carried out an investigation of quantitative, descriptive, correlational and transversal nature, through the application of a questionnaire to 222 auditors, consisting of three parts, the first aimed at the evaluation of burnout and the factors of motivation, satisfaction, turnover intention and individual performance, the second concerning the personal characterization of the respondent’s and, finally, the third that presents the professional characterization. With the evaluation of the sample under study, we conclude that the professionals who answered this questionnaire do not notice that their individual performance is influenced by burnout or even by turnover intention, it is only positively influenced by job satisfaction. There will be other factors influencing the perceived individual performance of these professionals, but they will not be these. On the other hand, we found that job satisfaction is, on average, high and that it is negatively influenced by the turnover intention and burnout.. Finally, as expected by the literature reviewed, we found that burnout and the turnover intention a positive connection. Thus, this work managed to promote theoretical contributions to the state of art, as it seems, at the time, to be one of the few works that relates burnout, job satisfaction, turnover intention and performance of Portuguese audit professionals. On the other hand, it brings important inputs for people management of auditing firms, by being able to identify which factors influence the job satisfaction of its employees and, consequently, their performance.
An individual's performance is all the greater, the greater the reward and appreciation they will get from it. The objectives are a fundamental part for the motivation and satisfaction of the individual in organizations. If in his condition, the individual is motivated and satisfied, then the probability of turnover intention and emotional exhaustion, will be lower. When the individual becomes cynical about his value and skeptical about his professional abilities, result of internal interpersonal and organizational relationships, then it is on the presence of Burnout syndrome. Characterized by depersonalization and disbelief of oneself, as a human being, but mainly as a professional. Inevitably, the presence of these characteristics, imposed by the syndrome, provoke a negative influence on the worker, felt through the reduction of his personal fulfillment and all the phenomena inherent to an emotional exhaustion. In view of the objectives proposed in our study, in particular the main one, to identify how the motivation, satisfaction, turnover intention and burnout influence the perceived performance in the audit professional, we carried out an investigation of quantitative, descriptive, correlational and transversal nature, through the application of a questionnaire to 222 auditors, consisting of three parts, the first aimed at the evaluation of burnout and the factors of motivation, satisfaction, turnover intention and individual performance, the second concerning the personal characterization of the respondent’s and, finally, the third that presents the professional characterization. With the evaluation of the sample under study, we conclude that the professionals who answered this questionnaire do not notice that their individual performance is influenced by burnout or even by turnover intention, it is only positively influenced by job satisfaction. There will be other factors influencing the perceived individual performance of these professionals, but they will not be these. On the other hand, we found that job satisfaction is, on average, high and that it is negatively influenced by the turnover intention and burnout.. Finally, as expected by the literature reviewed, we found that burnout and the turnover intention a positive connection. Thus, this work managed to promote theoretical contributions to the state of art, as it seems, at the time, to be one of the few works that relates burnout, job satisfaction, turnover intention and performance of Portuguese audit professionals. On the other hand, it brings important inputs for people management of auditing firms, by being able to identify which factors influence the job satisfaction of its employees and, consequently, their performance.
Description
Mestrado em Auditoria
Keywords
Burnout Satisfação laboral Turnover intention Desempenho individual Profissionais de auditoria Job satisfaction Individual performance Audit professionals
Citation
Costa, R. G. F. (2021) Motivação, satisfação, influência de turnover e burnout dos profissionais de auditoria: influência percebida no seu desempenho. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15264