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.v17i3.3251Keywords:
Arranjos flexíveis de trabalho, satisfação com o trabalho, estresse tecnológico, equilíbrio trabalho-larAbstract
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.
References
Adisa, T. A., Aiyenitaju, O., & Adekoya, O. D. (2021). The work–family balance of British working women during the COVID-19 pandemic. Journal of Work-Applied Management, 13(2).
Alleyne, D. C. (2012). A quantitative model examining the effects of technostress in professionals (Doctoral dissertation, Walden University).
Almer, E. D., & Kaplan, S. E. (2002). The effects of flexible work arrangements on stressors, burnout, and behavioral job outcomes in public accounting. Behavioral Research in Accounting, 14(1), 1-34.
Almer, E., Cohen, J., & Single, L. (2003). Factors affecting the choice to participate in flexible work arrangements. Auditing: A Journal of Practice and Theory, 22, 69-91.
Anderson, A., & Smith, H. (2019). An analysis of alternative work arrangements to address the gender gap in public accounting. Journal of Business Accounting, 12(1), 87-104.
Baltes, B., Briggs. T., Huff, J., Wright, J., & Neuman, G. (1999). Flexible and compressed workweek schedules: a meta-analysis of their effects on work related criteria. Journal of Applied Psychology, 84, 496-513.
Benz, M., & Frey, B. S. (2008). Being independent raises happiness at work. Swedish Economic Policy Review, 11, 95-134.
Boyer-Davis, S. (2019). Technostress: an antecedent of job turnover intention in the accounting profession. Journal of Business Accounting, 12(1), 49-63.
Brillhart, P. E. (2004). Technostress in the workplace: Managing stress in the electronic workplace. Journal of American Academy of Business, 5(1/2), 302-307.
Brod, C. (1984). Technostress: The human cost of the computer revolution. Boston, MA: Addison-Wesley.
Buchheit, S., Dalton, D., Harp, N., and Hollingsworth, C. (2016). A contemporary analysis of accounting professionals’ work-life balance. Accounting Horizons, 30, 41-62.
Chimote, N. K., & Srivastava, V. N. (2013). Work-life balance benefits: From the perspective of organizations and employees. IUP Journal of Management Research, 12(1), 62-73.
Chua, S. L., Chen, D. T., & Wong, A. F. L. (1999). Computer anxiety and its correlates: A meta-analysis. Computers in Human Behavior, 15(5), 609- 623.
Clark, S. (2000). Work/family border theory: a new theory of work/family balance. Human Relations, 53, 747-770.
Clark, S. C. (2002). Communicating across the work/home border. Community, Work & Family, 5(1), 23-48.
Cohen, J., Dalton, D., Holder-Webb, L., & McMillan, J. (2018). An analysis of glass ceiling perceptions in the accounting profession. Journal of Business Ethics, 1-22.
Dalton, D., Cohen, J., Harp, N., & McMillan, J. (2014). Antecedents and consequences of perceived gender discrimination in the audit profession. Auditing: A Journal of Practice & Theory, 33, 1-32.
Dambrin, C. & Lambert, C. (2008). Mothering or auditing? The case of two big four in France. Accounting, Auditing & Accountability Journal, 21, 474-506.
Durndell, A., & Haag, Z. (2002). Computer self-efficacy, computer anxiety, attitudes towards the Internet and reported experience with the Internet, by gender, in an East European sample. Computers in Human Behavior, 18, 521-535.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382-388.
Fraga, A. M., Antunes, E. D. D., & Rocha-de-Oliveira, S. (2020). The Female and the Male Professional: Gender, Career and Expatriation Interfaces in Trajectory for Female Expatriates. Brazilian Business Review, 17(2), 192–210. https://doi.org/10.15728/bbr.2020.17.2.4
Frank, K. E., & Lowe, D. J. (2003). An examination of alternative work arrangements in private accounting practice. Accounting Horizons, 17(2), 139-151.
Gallhofer, S., Paisey, C., Roberts, C., & Tarbert, H. (2011). Preferences, constraints and work‐lifestyle choices: The case of female Scottish chartered accountants. Accounting, Auditing & Accountability Journal, 24(4).
Greenberg, J. (2005). Managing behavior in organizations, (4th ed.). Upper Saddle River, NJ: Pearson.
Greenhaus, J. H., Collins, K. M., & Shaw, J. D. (2003). The relation between worklife balance and quality of life. Journal of Vocational Behavior, 63, 510- 531.
Grzywacz, J. G., Butler, A. B., & Almeida, D. (2009). Work, family, and health: Work-family balance as a protective factor against stresses of daily life. In: Newhall, A. M., Halpern, D. F., & Tan, S. J. The changing realities of work and family: a multidisciplinary approach. Hoboken, NJ: Wiley-Blackwell. (pp. 194-215).
Guidi, A. C. (2015). Limites das fronteiras trabalho-lar: um estudo sobre o cotidiano dos ministros evangélicos. 2015. 128f. Dissertação (Mestrado em Administração de Empresas) – Programa de Pós-Graduação em Administração de Empresas, Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças (FUCAPE), Vitoria, 2015.
Hair Jr, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106-121.
Hall, D. (1990). Promoting work/family balance: an organization-change approach. Organizational Dynamics, 18, 5-18.
Haukoos, J. S., & Lewis, R. J. (2005). Advanced statistics: bootstrapping confidence intervals for statistics with “difficult” distributions. Academic Emergency Medicine, 12(4), 360-365.
Haynes, K. (2017). Accounting as gendering and gendered: a review of 26 years of critical accounting research on gender. Critical Perspectives on Accounting, 43, 110-124.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135.
Hunton, J. E., & Harmon, W. K. (2004). A Model for Investigating Telework in Accounting. International Journal of Accounting Information Systems, 5(4), 417-427.
Jackson, L. T., & Fransman, E. I. (2018). Flexi work, financial well-being, work–life balance and their effects on subjective experiences of productivity and job satisfaction of females in an institution of higher learning. South African Journal of Economic and Management Science, 21(1), 1-13.
Johnson, E., Lowe, J., & Reckers, P. (2008). Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US. Accounting, Organizations and Society, 33, 48-72.
Kossek, E., & Ozeki, C. (1999). Bridging the work-family policy and productivity gap: a literature review. Community, Work and Family, 2(1), 7- 32.
Lee, S. H., & Jeong, D. Y. (2017). Job insecurity and turnover intention: Organizational commitment as mediator. Social Behavior and Personality: An International Journal, 45(4), 529-536.
Lupu, I. (2012). Approved routes and alternative paths: the construction of women’s careers in large accounting firms. Evidence from the French big four. Critical Perspectives on Accounting, 23, 351-369.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247.
O’Reilly, C. (1989). Corporations, culture and commitment: Motivation and social control in organizations. Califórnia Management Review, 31(4), 9-25.
Okhuysen, G. A., Lepak, D., Ashcraft, K. L., Labianca, G., Smith, V., & Steensma, H. K. (2013). Theories of work and working today. Academy of Management Review, 38(4), 491-502.
Pfeffer J. (2018). Morrendo por um salário: como as práticas modernas de gerenciamento prejudicam a saúde dos trabalhadores e o desempenho da empresa – e o que podemos fazer a respeito. Rio de Janeiro: Alta Books.
Pirbasti, M. F., Bashar, H. P., Ramezani, A., Moradi, M., & Tabatabai, S. (2014). The relationship between job satisfaction and organizational commitment (case study: Justice Staff Gilan Province). Advances in Environmental Biology, 318-324.
Pires, F., & Andrade, A. (2022). Career choices: Adaptation and initial evidence of the Work Volition Scale in Brazil. Brazilian Business Review, 19(2), 153–170. https://doi.org/10.15728/bbr.2021.19.2.3
Ragu-Nathan, T. S., Tarafdar, M., Ragu-Nathan, B. S., & Tu, Q. (2008). The consequences of technostress for end users in organizations: Conceptual development and empirical validation. Information Systems Research, 19(4), 417-433.
Ringle, C. M., Silva, D., & Bido, D. S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73.
Saganuwan, M. U., Ismail, W. K. W., & Ahmad, U. N. U. (2015). Conceptual framework: AIS technostress and its effect on professionals' job outcomes. Asian Social Science, 11(5), 97-107.
Scandura, T. & Lankau, M. (1997). Relationships of gender, family responsibility and flexible work hours to organizational commitment and job satisfaction. Journal of Organizational Behavior, 18, 377-391.
Schieman, S., Glavin, P., & Milkie, M. A. (2009). When work interferes with life: Work-nonwork interference and the influence of work-related demands and resources. American Sociological Review, 74(6), 966-988.
Spector, P. E. (1985). Measurement of human service staff satisfaction: Development of the Job Satisfaction Survey. American Journal of Community Psychology, 13(6), 693-713.
Spreitzer, G. M., Cameron, L., & Garrett, L. (2017). Alternative work arrangements: Two images of the new world of work. Annual Review of Organizational Psychology and Organizational Behavior, 4, 473-499.
Sturman, M. C., & Walsh, K. (2014). Strengthening the employment relationship: The effects of work‐hours fit on key employee attitudes. Journal of Organizational Behavior, 35(6), 762-784.
Tarafdar, M., Tu, Q., Ragu-Nathan, B., & Ragu-Nathan, T. (2007). The impact of technostress on role stress and productivity. Journal of Management Information Systems, 24(1), 301-328.doi:10.2753/MIS0742-1222240109
Tarafdar, M., Tu., Q., Ragu-Nathan, T. S., & Ragu-Nathan, B. S. (2011). Crossing to the dark side: Examining creators, outcomes, and inhibitors of technostress. Communications of the ACM, 54(9), 113-120.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Journal of Education and Research in Accounting (REPeC)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 3.0 Unported License, which allows the sharing of the work and recognition of authorship and its initial publication in this journal. This license allows others to distribute, remix, adapt, or create derivative works, even for commercial purposes, provided credit is given for the original creation.
b)There is no financial compensation to the authors in any capacity, for articles published in RePEc.c) The articles published in RePEc are the sole responsibility of the authors.
