O stress ocupacional nos profissionais de contabilidade e a sua influência na motivação: um estudo de caso
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2017
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As teorias motivacionais são multiformes, inter e pluridisciplinares. Nas ciências sociais, nos estudos que se debruçam sobre as sociedades hodiernas, de modo subliminar ou explicito, direta ou indiretamente, globalmente ou de atuação específica, encontramos incisa no seu ADN, a matéria da motivação. Da teoria de Maslow à teoria das expectativas de Vroom, tendo como letmotiv a motivação intrínseca ou extrínseca, trata-se de uma área amplamente abordada. No que tange ao microcosmos organizacional, esta tónica acentua-se. No entanto, apesar dos estudos sobre Stress também serem alvo de crescente investigação nas empresas, afigura-se, de alguma maneira original, a tarefa de estabelecer uma simbiose entre esta temática e a motivacional, aplicada aos contabilistas (ainda menos estudada).
Com o presente estudo, pretende-se relacionar os níveis de stress dos profissionais de contabilidade com a motivação para a realização das tarefas relacionadas com a profissão. Na fundamentação teórica, foi feita uma pequena abordagem à evolução da profissão dos contabilistas em Portugal e das responsabilidades crescentes destes profissionais nos últimos anos. A revisão de literatura passou pela analise de vários trabalhos científicos relacionados com o Stress, com o Stress ocupacional, com o burnout e a motivação, obtendo assim o enquadramento teórico necessário para consubstanciar os objetivos deste estudo de caso.
A vertente pesquisa é de caráter descritivo, assente numa abordagem positivista, utilizando-se, para o efeito, um instrumento quantitativo, com o auxilio do Microsoft Excel e do SPSS. A amostra é constituída por 218 elementos, profissionais relacionados com o objeto de estudo, os contabilistas. Para a área da motivação recorreu-se à Escala de motivação WPI, e para o questionário de Stress ocupacional usou-se a versão Geral (QSO-VG), ambas escalas do tipo Likert.
Conclui-se com este estudo que o Stress nos profissionais de contabilidade está relacionado com a dimensão da motivação (variável dependente), influenciando-a diretamente na realização das suas tarefas.
The multi-vocational theories are multiform, inter and multi-disciplined. In the social studies, in the studies that deal with today’s society, in a subliminal or explicit, direct or indirect way, globally or specific performance, we find rooted in its DNA the material for motivation. From the theory of Maslow to the theory of Vroom’s expectations, having as a recurrent an intrinsic or extrinsic motivation, it has to do with an ample area that is highly dealt with. With respect to the microcosmic organizational ~the tonic is accentuated. But, although studies about stress are also targets of growing investigation in enterprises, is shown in some original way, the task of establishing a symbioses between this theme and the multi-vocational applied to accountants (even less studied). With the present study, the intention is to connect the levels of stress of the accountant professionals with the motivation for the realization of the tasks related with the profession. In a well-founded theory, a small approach was made of the evolution of the accountant profession in Portugal and the increasing responsibilities of this profession in recent years. The revision of literature passed through the analysis of various scientific projects related to stress, with the occupational stress, with the burnout and the motivation, obtaining in this way, a theatrical framing necessary to consubstantiate the objectives in this case in study. The research is of a descriptive character, settled on a positive perspective, utilizing, for this purpose, a quantitative tool with the aid of Microsoft Excel and SPSS. The sample is made up of 218 elements, professional relationships with the object of study, accountants. For the area of motivation, the Scale of Motivation WPI was used, and for the Occupational Stress Questionnaire, general version QSO-VG was used, both being scares of Likert type. The conclusion of this study is that Stress in the profession of accountants is related with the motivation dimension (dependent variant) influencing it directly in the realization of its tasks.
The multi-vocational theories are multiform, inter and multi-disciplined. In the social studies, in the studies that deal with today’s society, in a subliminal or explicit, direct or indirect way, globally or specific performance, we find rooted in its DNA the material for motivation. From the theory of Maslow to the theory of Vroom’s expectations, having as a recurrent an intrinsic or extrinsic motivation, it has to do with an ample area that is highly dealt with. With respect to the microcosmic organizational ~the tonic is accentuated. But, although studies about stress are also targets of growing investigation in enterprises, is shown in some original way, the task of establishing a symbioses between this theme and the multi-vocational applied to accountants (even less studied). With the present study, the intention is to connect the levels of stress of the accountant professionals with the motivation for the realization of the tasks related with the profession. In a well-founded theory, a small approach was made of the evolution of the accountant profession in Portugal and the increasing responsibilities of this profession in recent years. The revision of literature passed through the analysis of various scientific projects related to stress, with the occupational stress, with the burnout and the motivation, obtaining in this way, a theatrical framing necessary to consubstantiate the objectives in this case in study. The research is of a descriptive character, settled on a positive perspective, utilizing, for this purpose, a quantitative tool with the aid of Microsoft Excel and SPSS. The sample is made up of 218 elements, professional relationships with the object of study, accountants. For the area of motivation, the Scale of Motivation WPI was used, and for the Occupational Stress Questionnaire, general version QSO-VG was used, both being scares of Likert type. The conclusion of this study is that Stress in the profession of accountants is related with the motivation dimension (dependent variant) influencing it directly in the realization of its tasks.
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Orientação: Ricardo Magarinho Bessa Moreira
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MESTRADO EM GESTÃO, GESTÃO, STRESS OCUPACIONAL, BURNOUT, MOTIVAÇÃO, ESTUDOS DE CASO, MANAGEMENT, OCCUPATIONAL STRESS, BURNOUT, MOTIVATION, CASE STUDIES, CONTABILISTAS, ACCOUNTANTS