PERCEPÇÃO DE JUSTIÇA ORGANIZACIONAL E SEUS REFLEXOS NA SATISFAÇÃO E INTENÇÃO DE TURNOVER DE AUDITORES INTERNOS

Autores

  • Daniele Cristina Bernd Universidade Federal de Santa Catarina
  • Ilse Maria Beuren Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.4270/ruc.2020101

Palavras-chave:

Justiça organizacional, Satisfação no trabalho, Intenções de turnover.

Resumo

Este estudo analisa as interações entre a percepção de justiça organizacional (dimensões distributiva, processual e interacional), satisfação no trabalho e intenção de turnover de auditores internos. Uma pesquisa de levantamento foi realizada com profissionais de auditoria interna e obteve-se um total de 126 respostas válidas, analisadas a partir da técnica de modelagem de equações estruturais. Os resultados revelaram que a justiça organizacional (dimensões distributiva e processual) se relaciona diretamente de forma positiva e significativa com a satisfação no trabalho e negativamente com as intenções de turnover. A relação entre a justiça organizacional (dimensões distributiva e processual) e as intenções de turnover é mediada pela satisfação no trabalho, com destaque para a dimensão processual. Assim, conclui-se que a justiça organizacional pode atuar tanto de forma proativa, ao proporcionar um ambiente capaz de gerar níveis de bem-estar funcional (satisfação), quanto de modo disfuncional nas organizações, ao propiciar intenções de se retirar da organização (turnover). Portanto, um alerta aos gestores sobre a relevância de um ambiente justo, com políticas de remuneração e processos de gestão explícitos, para que as interações entre a organização e funcionários possam proporcionar resultados atitudinais e comportamentais positivos.

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Biografia do Autor

Daniele Cristina Bernd, Universidade Federal de Santa Catarina

Doutoranda em contabilidade pela na Universidade Federal de Santa Catarina.

Ilse Maria Beuren, Universidade Federal de Santa Catarina

Doutora pela Universidade de São Paulo. Professora Titular na Universidade Federal de Santa Catarina, Pós-Graduação em Contabilidade

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Publicado

2021-04-22

Como Citar

Bernd, D. C., & Beuren, I. M. (2021). PERCEPÇÃO DE JUSTIÇA ORGANIZACIONAL E SEUS REFLEXOS NA SATISFAÇÃO E INTENÇÃO DE TURNOVER DE AUDITORES INTERNOS. Revista Universo Contábil, 16(1), 07–26. https://doi.org/10.4270/ruc.2020101

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Seção Nacional