ARRANJOS FLEXÍVEIS DE TRABALHO E SEUS EFEITOS NO EQUILÍBRIO TRABALHO-LAR, ESTRESSE TECNOLÓGICO E SATISFAÇÃO COM O TRABALHO DURANTE A PANDEMIA DO COVID-19

Authors

  • Flávia de Oliveira Rapozo Fucape Business School
  • Talles Vianna Brugni Fucape Business School

DOI:

https://doi.org/10.17524/repec.v17i3.3251

Keywords:

Arranjos flexíveis de trabalho, satisfação com o trabalho, estresse tecnológico, equilíbrio trabalho-lar

Abstract

Objetivo: O presente artigo teve como objetivo analisar a influência dos arranjos flexíveis de trabalho (AFT) no equilíbrio trabalho-lar (ETL), estresse tecnológico (ET) e na satisfação com o trabalho (ST) dos contadores, funcionários de empresas contábeis e de auditoria no Brasil.

Método: O estudo contou com 394 respondentes, sendo a amostra final de 276 pessoas cujas respostas foram analisadas por meio de equações estruturais (PLS-SEM).

Resultados: Os resultados demonstram que o AFT tem efeito positivo sobre o ET, e este impacta negativamente na ST. Porém, não se mostrou estatisticamente significativo quanto ao impacto sobre o ETL.  Por fim, os achados apontam para uma relação positiva do ETL na ST.

Contribuições: Do ponto de vista teórico contribui com as discussões dos impactos da tecnologia e do AFT no universo das empresas de contabilidade e auditoria no Brasil. Autores têm pesquisado esse efeito em outros países, porém, o tema não foi pesquisado no Brasil, e num contexto de pandemia. Quanto aos aspectos práticos, o trabalho foi pioneiro ao discutir a realidade de empresas brasileiras que utilizaram o AFT durante a pandemia, considerando a necessidade de adaptação compulsória por parte de empregadores e empregados.

Author Biographies

Flávia de Oliveira Rapozo, Fucape Business School

Doutoranda em Ciências Contábeis e Administração

Talles Vianna Brugni, Fucape Business School

Pós-doutor em Finanças e Doutor em Controladoria e Contabilidade

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Published

2023-09-30

How to Cite

de Oliveira Rapozo, F., & Vianna Brugni, T. (2023). ARRANJOS FLEXÍVEIS DE TRABALHO E SEUS EFEITOS NO EQUILÍBRIO TRABALHO-LAR, ESTRESSE TECNOLÓGICO E SATISFAÇÃO COM O TRABALHO DURANTE A PANDEMIA DO COVID-19. Journal of Education and Research in Accounting (REPeC), 17(3). https://doi.org/10.17524/repec.v17i3.3251