ARRANJOS FLEXÍVEIS DE TRABALHO E SEUS EFEITOS NO EQUILÍBRIO TRABALHO-LAR, ESTRESSE TECNOLÓGICO E SATISFAÇÃO COM O TRABALHO DURANTE A PANDEMIA DO COVID-19
DOI:
https://doi.org/10.17524/repec.v17i3.3251Palavras-chave:
Arranjos flexíveis de trabalho, satisfação com o trabalho, estresse tecnológico, equilíbrio trabalho-larResumo
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.
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