PERCEPÇÃO DE JUSTIÇA ORGANIZACIONAL E SEUS REFLEXOS NA SATISFAÇÃO E INTENÇÃO DE TURNOVER DE AUDITORES INTERNOS
DOI :
https://doi.org/10.4270/ruc.2020101Mots-clés :
Justiça organizacional, Satisfação no trabalho, Intenções de turnover.Résumé
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.
Téléchargements
Références
Adams, J.S. (1965). Inequity in social exchange. In: L. Berkowitz (Ed.), Advances in experimental social psychology (267-299). New York: Academic Press.
Almeida, G.O. & Silva, A. M.M. (2006). Justiça organizacional, impactos no burnout e o comprometimento dos trabalhadores. Revista Eletrônica de Gestão Organizacional, 4 (2), 160-175.http://www.spell.org.br/documentos/ver/11338/justica-organizacional--impactos-no-burnout-e-o-comprometimento-dos-trabalhadores/i/pt-br
Assmar, E.M.L., Ferreira, M.C., & Souto, S.O. (2005). Justiça organizacional: uma revisão crítica da literatura. Psicologia: Reflexão e Crítica, 18(3), 443-453. https://doi.org/10.1590/S0102-79722005000300019
Aydogdu, S. & Asikgil, B. (2011). An empirical study of the relationship among job satisfaction, organizational commitment and turnover intention. International Review of Management and Marketing, 1(3), 43-53. https://econjournals.com/index.php/irmm/article/view/30
Bies, R.J. & Moag, J.S. (1986). Interactional justice: communication criteria for fairness. In: R. J., Lewick, B.H., Sheppard &; M.H., Bazerman (Eds.), Research on Negotiation in Organizations (43-55). Greenwich, Ct: Jai Press.
Blau, P.M. (1964). Justice in social exchange. Sociological Inquiry, 34(2), 193-206. https://doi.org/10.1111/j.1475-682X.1964.tb00583.x
Bryant, P. & Allen, D. (2013). Compensation, benefits and employee turnover HR Strategies for retaining top talent. Compensation & Benefits Review, 45(3), 171-175. https://doi.org/10.1177/0886368713494342
Choi, S. (2011). Organizational justice and employee work attitudes: the federal case. The American Review of Public Administration, 41(2), 185-204.
Cohen-Charash, Y. & Spector, P.E. (2001). The role of justice in organizations: a meta-analysis. Organizational Behavior and Human Decision Processes, 86(2), 278-321. https://doi.org/10.1006/obhd.2001.2958
Cohen, A. & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296-307. https://doi.org/10.1111/j.1835-2561.2010.00092.x
Colquitt, J.A. (2001). On the dimensionality of organizational justice: a construct validation of a measure. Journal of Applied Psychology, 86(3), 386-400. https://doi.org/10.1037/0021-9010.86.3.386
Colquitt, J.A., Wesson, M.J., Porter, C.O.L.H., Conlon, D.E., & Ng, K.L. (2001). Justice at the millennium: a meta-analytic review of 25 years of organizational justice research. Journal of Applied Psychology, 86(3), 425-445. https://doi.org/10.1037/0021-9010.86.3.425
Colquitt, J.A., Scott, B.A., Rodell, J.B., Long, D.M., Zapata, C.P., Conlon, D.E., & Wesson, M.J. (2013). Justice at the millennium, a decade later: a meta-analytic test of social exchange and affect-based perspectives. Journal of Applied Psychology, 98(2), 199-236. https://doi.org/10.1037/a0031757
Dal Vesco, D.G., Beuren, I. M., & Popik, F. (2016). Percepção de justiça organizacional na avaliação de desempenho e satisfação no trabalho. Revista Enfoque Reflexão Contábil, 35(3), 121-138. https://doi.org/10.4025/enfoque.v35i3.28333
Davis, K. & Newstrom, J.W. (1992). Comportamento humano no trabalho. São Paulo: Pioneira.
Deconinck, J.B. & Stilwell, C.D. (2004). Incorporating organizational justice, role states, pay satisfaction and supervisor satisfaction in a model of turnover intentions. Journal of Business Research, 57(3), 225-231. https://doi.org/10.1016/S0148-2963(02)00289-8
Dezoort, F.T., Houston, R.W., & Reisch, J.T. (2000). Incentive-based compensation for internal auditor. Internal Auditor, 57(3), 42.
Faul, F., Erdfelder, E., Buchner, A., & Lang, A. G. (2009). Statistical power analyses using G*Power 3.1: tests for correlation and regression analyses. Behavior Research Methods, 41(4), 1149-1160.
Fields, D., Pang, M., & Chiu, C.A. (2000). Comparative field study of the effects of distributive and procedural justice in Hong Kong. Journal of Organizational Behavior, 21(5), 547-562, 2000. https://doi.org/10.1002/1099-1379(200008)21:5<547::AID-JOB41>3.0.CO;2-I
Filenga, D. & Siqueira, M.M.M. (2006). O Impacto de percepções de justiça em três bases de comprometimento organizacional. Revista de Administração, 41(4), 431-441. https://www.revistas.usp.br/rausp/article/download/44417/48037/
Flint, D., Haley, L.M., & Mcnally, J.J. (2013). Individual and organizational determinants of turnover intent. Personnel Review, 42(5), 552-572. https://doi.org/10.1108/PR-03-2012-0051
Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R.K. (2000). Antecedents and consequences of burnout in accounting: beyond the role stress model. Behavioral Research in Accounting, 12, (1), 31-67. https://ssrn.com/abstract=37387
Folger, R. & Cropanzano, R. (1998). Organizational Justice and human resource management. Beverly Hills (Ca): Sage.
Folger, R. & Konovsky, M.A. (1989). Effects of procedural and distributive justice on reactions to pay decisions. The Academy Management Journal, 32(1),115-130. https://doi.org/10.5465/256422
Fornell, C. & Larcker, D.F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. https://doi.org/10.2307 / 3151312
Greenberg, J.A. (1987). Taxonomy of organizational justice theories. Academy of Management Review, 12(1) 9-22. https://doi.org/10.2307/257990
Greenberg, J. (1990). Organizational justice: Yesterday, Today, and Tomorrow. Journal of Management, 16(2), 399-432. https://doi.org/10.1177/014920639001600208
Greenberg, J. (2004). Stress fairness to fare no stress: managing workplace stress by promoting organizational justice. Organizational Dynamics, 33(4), 352-365. https://doi.org/10.1016/j.orgdyn.2004.09.003
Greenberg, J. & Colquitt, J. (2005). Handbook of organizational justice. Mahwah, Nj: Lawrence Earlbaum Associates Publishers.
Hair Jr, J.F., Hult, T.M., Ringle, C.M., & Sarstedt, M.A. (2014). Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Los Angeles: Sage.
Herzberg, F. (1964). The Motivation to Work. 2 Ed. New York: Jonh Wiley & Sons.
Herda, D.N. & Lavelle, J.J. (2012). The auditor-audit firm relationship and its effect on burnout and turnover intention. Accounting Horizons, 26(4) 707-723. https://doi.org/10.2308/acch-50181
Iyer, I. (2014). Job satisfaction for internal auditors: how to retain top talent. The Iia Research Foundation. https://Na.Theiia.Org/News/Pages/Iia-Research-Foundation-Issues-Report-On-Job-Satisfaction-For-Internal-Auditors.Aspx
Kim, H. & Kao, D. (2014). A meta-analysis of turnover intention predictors among U.S. child welfare workers. Children and Youth Services Review, 47(3)214-223. https://doi.org/10.1016/j.childyouth.2014.09.015
Hoppock, R. (1935). Job satisfaction. New York: Harper and Brothers, Arno Press.
Konovsky, M.A. & Cropanzano, R. (1991). Perceived fairness of employee drug testing as a predictor of employee attitudes and job performance. The Journal of Applied Psychology, 76(5), 698-707. https://doi.org/10.1037/0021-9010.76.5.698
Kuo, H.T., Lin, K.C., & Li, I.C. (2014). The mediating effects of job satisfaction on turnover intention for longâ€term care nurses in Taiwan. Journal of Nursing Management, 22(2), 225-233. https://doi.org/10.1111 / jonm.12044
Lee, P.C.B. (1996). An Investigation of the turnover intentions of information systems staff in Singapore. [Thesis]. The University of Queensland, St Lucia, Qld.
Leventhal, G.S. (1980). What should be done with equity theory? New approaches to the study of fairness in social relationship. In: K. Gergen, M., Greenberg & R., Willis (Eds.). Social exchange: advances in theory and research. (27-55). New York: Plenum Press.
Lind, A.E.& Tyler, T.R. (1988). The social psychology of procedural justice. New York: Plenum Press.
Mcfarlin, D.B. & Sweeney, P.D. (1992). Distributive and procedural justice as predictors of satisfaction with personal and organizational outcomes. Academy of Management Journal, 85(3), 626-637. https://doi.org/10.2307/256489
Mcknight, D.H., Phillips, B., & Hardgrave, B.C. (2009). Which reduces it turnover intention the most: workplace characteristics or job characteristics? Information & Management, 46(3), 167-174. https://doi.org/10.1016/j.im.2009.01.002
Mendonça, H., Pereira, C., Tamayo, A., & Paz, M.G.T. (2003). Validação fatorial de uma escala de percepção de justiça organizacional. Estudos Saúde e Vida, 30(1), 111-130. http://www.anpad.org.br/diversos/down_zips/9/enanpad2005-gpra-1085.pdf
Mobley, W.H. (1977). Intermediate linkages in the relationship between job satisfaction and employee turnover. Journal of Applied Psychology, 62(2)237-240. https://doi.org/10.1037/0021-9010.62.2.237
Mobley, W. H., Horner, S. O., & Hollingsworth, A. T. (1978). An evaluation of precursors of hospital employee turnover. Journal of Applied Psychology, 63(4), 408–414. https://doi.org/10.1037/0021-9010.63.4.408
Moorman, R.H. (1991). Relationship between organizational justice and organizational citizenship behaviors: do fairness perceptions influence employee citizenship? Journal of Applied Psychology, 76(6), 845-855. https://doi.org/10.1037/0021-9010.76.6.845
Mowday, R.T., Porter, L.W., & Steers, R.M. (1982). Organizational linkages: the psychology of commitment, absenteeism and turnover. San Diego, Ca: Academic Press.
Mubako, G. & Mazza, T. (2017). An examination of internal auditor turnover intentions. Managerial Auditing Journal, 32(9), 830-853. https://doi.org/10.1108/MAJ-09-2016-1443
Muliawan, A.D., Green, P.F., & Robb, D.A. (2009). The turnover intentions of information systems auditors. International Journal of Accounting Information Systems, 10(3), 117-136. https://doi.org/10.1016/j.accinf.2009.03.001
Muzumdar, P. (2012). Influence of interactional justice on the turnover behavioral decision in an organization. Journal of Behavioral Studies in Business, 5(1)31-41. https://ssrn.com/abstract=2180697
Nouri, H. & Parker, R.J. (2013). Career growth opportunities and employee turnover intentions in public accounting firms. The British Accounting Review, 45(2), 138-148. https://doi.org/10.1016/j.bar.2013.03.002
Parker, R.J. & Kohlmeyer III, J.M. (2005). Organizational justice and turnover in public accounting firms: a research note. Accounting, Organizations and Society, 30(4), 357-369. https://doi.org/10.1016/j.aos.2004.05.001
Parker, R.J., Nouri, H., & Hayes, A.F. (2011). Distributive justice, promotion instrumentality, and turnover intentions in public accounting firms. Behavioral Research in Accounting, 23(2), 169-186. https://doi.org/10.2308/bria-50020
Quarles, R. (1994). An Examination of promotion opportunities and evaluation criteria as mechanisms for affecting internal auditors commitment, job satisfaction and turnover intention. Journal of Managerial Issues, 6(21), 176-194. https://www.jstor.org/stable/40604019
Scheaffer, R.L., Mendenhall, W., & Ott, R.L. (1996). Elementary survey sampling. 5. ed. New York: Duxbury Press.
Siqueira, M.M.M. (2008). Satisfação no trabalho. In: M.M.M., Siqueira (Org.). Medidas do comportamento organizacional: ferramentas de diagnóstico e de gestão (265-274). Porto Alegre: Artmed.
Siqueira, M.M.M. & Gomide Júnior, S. (2004). Vínculos do indivíduo com o trabalho e com a organização. In: J.C., Zanelli, J. E., Borges-Andrade & A.V.B. Bastos (Orgs.). Psicologia, organizações e trabalho no Brasil (300-328). Porto Alegre: Artmed.
Tepper, B.J. (2001). Health Consequences of organizational injustice: tests of main and interactive effects. Organizational Behavior and Human Decision Processes, 86(2), 197-215. https://doi.org/10.1006/obhd.2001.2951
Tett, R.P. & Meyer, J.P. (1993). Job satisfaction, organizational commitment, turnover intention, and turnover: path analyses based on meta-analytic findings. Personnel Psychology, 46(2), 259-293. https://doi.org/10.1111/j.1744-6570.1993.tb00874.x
Thibaut, J.W. & Walker, L. (1975). Procedural justice: a psychological analysis. New York: Erlbaum, Hillsdale.
Van Dick, R., Christ, O., Stellmacher, J., Wagner, U., Ahlswede, O., Grubba, C., & Tissington, P.A. (2004). Should I stay or should I go? Explaining turnover intentions with organizational identification and job satisfaction. British Journal of Management, 15(4), 351-360. https://doi.org/10.1111/j.1467-8551.2004.00424.x
Weiss, H.M. (2002). Deconstructing job satisfaction: separations, beliefs and affective experiences. Human Resource Management Review, 12(2), 173-194. https://doi.org/10.1016/S1053-4822(02)00045-1
Zeffane, R. & Melhem, S.J.B. (2017). Trust, job satisfaction, perceived organizational performance and turnover intention: a public-private sector comparison in the United Arab Emirates. Employee Relations, 39(7), 1148-1167. https://doi.org/10.1108/ER-06-2017-0135
Téléchargements
Publié-e
Comment citer
Numéro
Rubrique
Licence
Os direitos autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais. A revista permitirá o uso dos trabalhos publicados para fins não-comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Os artigos publicados são de total e exclusiva responsabilidade dos autores.
• O(s) autor(es) autoriza(m) a publicação do artigo na revista;
• O(s) autor(es) garante(m) que a contribuição é original e inédita e que não está em processo de avaliação em outra(s) revista(s);
• A revista não se responsabiliza pelas opiniões, ideias e conceitos emitidos nos textos, por serem de inteira responsabilidade de seu(s) autor(es);
• É reservado aos editores o direito de proceder ajustes textuais e de adequação do artigo às normas da publicação;
• O(s) autor(es) declaram que o artigo não possui conflitos de interesse.
