FOLGA ORGANIZACIONAL: ANÁLISE EM UMA PERSPECTIVA COMPORTAMENTAL NO CAMPO EMPÍRICO

Autores

  • Franciele Beck FEA/USP
  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC

Palavras-chave:

Folga Organizacional. Folga de recursos. Folga de tempo. Folga de poder.Empresa têxtil.

Resumo

Este estudo objetiva verificar como se apresenta a folga organizacional no campo empírico. Diferente das proposições observadas na literatura de identificar medidas para calcular a folga organizacional, esta investigação concentra-se nas características predominantemente subjetivas da folga, visando ao entendimento deste conceito sob a perspectiva comportamental. Assim, pesquisa indutiva e exploratória, com abordagem qualitativa, foi realizada a partir de um estudo de caso em uma empresa do setor têxtil. As categorias de folga organizacional foram extraídas da literatura e consubstanciadas em um roteiro de entrevista, aplicado a sete diretores/gerentes da empresa. As entrevistas foram analisadas por meio da técnica de análise de conteúdo e trianguladas com fontes documentais e de mídias. Os resultados da pesquisa denotam presença de folga organizacional nas perspectivas de recursos (humanos, físicos e financeiros), tempo e poder. Contudo, o construto desenvolvido para aferir a presença da folga organizacional não investigou as motivações, o que indica uma lacuna de pesquisa.

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Biografia do Autor

Franciele Beck, FEA/USP

Doutoranda em Controladoria e Contabilidade na FEA/USP

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau

Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP

Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC

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Publicado

2016-02-11

Como Citar

Beck, F., & Beuren, I. M. (2016). FOLGA ORGANIZACIONAL: ANÁLISE EM UMA PERSPECTIVA COMPORTAMENTAL NO CAMPO EMPÍRICO. Revista Universo Contábil, 11(4), 06–26. Recuperado de https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4821

Edição

Seção

Seção Nacional