Generations Y and Z in Stricto Sensu in Accounting and their Work Values
DOI:
https://doi.org/10.17524/repec.v15i4.2975Keywords:
Valores Relativos ao Trabalho, Gerações Y e Z, Stricto Sensu, ContabilidadeAbstract
Objective: The study aims to verify the differences in values related to the work of stricto sensu students in accounting for generations Y and Z considering the sociodemographic characteristics.
Method: 337 students participated in the research, who in 2019 were enrolled in stricto sensu postgraduate courses in the Accounting area. The study uses the Revised Scale of Values Related to Work, Exploratory Factor Analysis, non-parametric tests and paired comparison.
Results: Female students attributed greater importance to values related to job stability and financial independence, when compared to male students. Likewise, significant differences were found between the groups that made up the variables “financial responsibility at home”, “teaching experience”, “schooling level of the mother figure” and “financial assistance during graduate studies”.
Contribution: The study enables a better understanding of the priorities of generations Y and Z in the work environment. Understanding these values enables discussions among individuals themselves about their choices, careers, motivations and interests. These aspects are of great importance to promote the individual's satisfaction in the work environment and, consequently, the performance of the institution in which they work.
References
Almeida, J. E. F. (2020). Revolução tecnológica no mundo dos negócios e algumas oportunidades e desafios na área contábil. Revista De Contabilidade E Organizações, 14, e165516. DOI: https://doi.org/10.11606/issn.1982-6486.rco.2020.165516
Almeida, G. T. de, & Silva, C. A. R. da. (2018). Os desafios dos gestores na carreira contábil: A perspectiva das gerações Baby Boomer, X, Y e Z. Enfoque: Reflexão Contábil, 37(4), 105-120. DOI: https://doi.org/10.4025/enfoque.v37i4.37052
Ambiel, R. A., Ferraz, A., Pereira, E., Simões, N., & Silva, J. (2019). Predição da definição da escolha vocacional a partir de variáveis familiares. Avances en psicología latinoamericana, 37(1), 89-101. DOI: https://dx.doi.org/10.12804/revistas.urosario.edu.co/apl/a.6193
Blanch, J.M. (2007). Psicología Social del Trabajo. En M. Aguilar y A. Reid (Coords.). Tratado de Psicología Social. Perspectivas Socioculturales (pp. 210-238). México; Barcelona: Anthropos; UAM.
Berings, D., De Fruyt, F., & Bouwen, R. (2004). Work values and personality traits as predictors of enterprising and social vocational interests. Personality and Individual Differences, 36(2), 349-364.
Cammarosano, M., Santos, F. C. A., & Rojas, F. A. (2014). Valores relativos ao trabalho de pesquisadores em uma organização brasileira. RAE-Revista de Administração de Empresas, 54(4), 445-457. DOI: https://doi.org/10.1590/S0034-759020140409
Cavazotte, F. D. S. C. N., Lemos, A. H. C., & Viana, M. D. A., (2012). Novas gerações no mercado de trabalho: expectativas renovadas ou antigos ideais? CADERNOS EBAPE. BR, 10(1), 162-180. DOI: https://doi.org/10.1590/S1679-39512012000100011
Cennamo, L., & Gardner, D. (2008). Generational differences in work values, outcomes and person-organisation values fit. Journal of Managerial Psychology, 23(8), 891-906. DOI: https://doi.org/10.1108/02683940810904385
Comazzetto, L. R., Perrone, C. M., Vasconcellos, S. J. L., & Gonçalves, J. (2016). A geração Y no mercado de trabalho: um estudo comparativo entre gerações. Psicologia Ciência e Profissão, 36(1), 145-157. DOI: https://doi.org/10.1590/1982-3703001352014
Cordeiro, H. T. D. (2012). Perfis de carreira da geração Y. Master's Dissertation, Faculdade de Economia, Administração e Contabilidade, University of São Paulo, São Paulo. doi:10.11606/D.12.2012.tde-07112012-201941. Retrieved 2020-05-11, from www.teses.usp.br
Dose, J. J. (1997). Work values: An integrative framework and illustrative application to organizational socialization. Journal of occupational and organizational psychology, 70(3), 219-240. DOI: https://doi-org.ez22.periodicos.capes.gov.br/10.1111/j.20448325.1997.tb00645.x
Elizur, D. (1984). Facets of work values: A structural analysis of work outcomes. Journal of Applied Psychology, 69(3), 379–389. DOI: https://doi-org.ez22.periodicos.capes.gov.br/10.1037/0021-9010.69.3.379.
Estivalete, V. D. F. B., Löbler, M. L., de Andrade, T., & Visentini, M. S. (2011). As implicações de gênero na hierarquia dos valores relativos ao trabalho. Revista Alcance, 18(3), 271-286. DOI: https://www.redalyc.org/articulo.oa?id=4777/477748595004
Faber, J. (2011). A Geração Z e a evolução das revistas científicas. Dental Press J Orthod, 16(4), 7.
Forbes. (2019). The ABCs Of Generations X, Y And Z. Retrieved August 10, 2019, from https://www.forbes.com/sites/forbeshumanresourcescouncil/2019/04/02/the-abcs-of-generations-x-y-and-z/#6475f2a1672b
Furucho, N. Y., Oswaldo, Y. C., Graziano, G. O., & Elias Spers, V. R. (2015). Valores e Características Geracionais: Um Estudo em uma Instituição de Ensino Superior. Revista Brasileira de Marketing, 14(4), 492-501.
Grubb, V. M. (2016). Clash of the generations: Managing the new workplace reality. John Wiley & Sons.
Hajdu, G., & Sik, E. (2018). Age, Period, and Cohort Differences in Work Centrality and Work Values. Societies, 8(1), 11. DOI: http://dx.doi.org/10.3390/soc8010011
Hair Jr, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Análise multivariada de dados. Porto Alegre: Bookman
Holt, T. , Burke-Smalley, LA e Jones, C. (2017), "An Empirical Investigation of Student Career Interests in Auditing Using the Big Five Model of Personality", Advances in Accounting Education: Teaching and Curriculum Innovations ( Advances in Accounting Education, Vol. 20 ), Emerald Publishing Limited, pp. 1-31. DOI: https://doi.org/10.1108/S1085-462220170000020002
Kowske, B. J., Rasch, R., & Wiley, J. (2010). Millennials’ (lack of) attitude problem: An empirical examination of generational effects on work attitudes. Journal of Business and Psychology, 25(2), 265-279. DOI: https://doi.org/10.1007/s10869-010-9171-8
Lévy-Leboyer, C. (1994). A crise das motivações. Ed. Atlas
Mannheim, K., (1993). El problema de las generaciones. Reis, (62), 193-242. DOI: 10.2307/40183643
Moreira, S. A. S., & de Araújo, B. F. V. B. (2018). Homens e Mulheres da Geração Y e suas Âncoras de Carreira. Desenvolvimento em Questão, 16(42), 621-650.
MOW International Research Team. (1987). The meaning of working. Academic Pr.
Ozkan, M., & Solmaz, B. (2015). The changing face of the employees–generation Z and their perceptions of work (a study applied to university students). Procedia Economics and Finance, 26, 476-483. DOI: https://doi.org/10.1016/S2212-5671(15)00876-X
Parry, E., & Urwin, P. (2011). Generational differences in work values: A review of theory and evidence. International journal of management reviews, 13(1), 79-96. DOI: http://dx.doi.org/10.1111/j.1468-2370.2010.00285. x
Porto, J. B., & Tamayo, A. (2003). Escala de valores relativos ao trabalho: EVT. Psicologia: teoria e pesquisa, 19(2), 145-152. DOI: https://doi.org/10.1590/S0102-37722003000200006
Porto, J. B, & Tamayo, A. (2008). Valores do trabalho. In: M. M. M. Siqueira (Org.). Medidas do comportamento organizacional: ferramentas de diagnóstico e de gestão. Porto Alegre: Artmed.
Porto, J. B., & Pilati, R. (2010). Escala Revisada de Valores Relativos ao Trabalho--EVT-R. Psicologia: Reflexão e Critica, 23(1), 73-82. DOI: https://doi.org/10.1590/S0102-79722010000100010
Potrich, A. C. G., Vieira, K. M., Estivalete, V. D. F. B., & Andrade, T. D (2015). Valores relativos ao trabalho: testando a invariância e as diferenças de média entre os gêneros. Revista de Administração FACES Journal, 14(4), 44-64. DOI: https://doi.org/10.21714/1984-6975FACES2015V14N4ART2647
Revista Exame. (2017) A Geração Z e a conexão 24 horas por dia. Retrieved August 10, 2019, from https://exame.abril.com.br/tecnologia/a-geracao-z-e-a-conexao-24-horas-por-dia/
Revista Exame. (2018). Saiba como gerenciar profissionais da geração Z. Retrieved August 10, 2019, from https://exame.abril.com.br/negocios/saiba-como-gerenciar-profissionais-da-geracao-z/
Roe, R. A., & Ester, P. (1999). Values and work: Empirical findings and theoretical perspective. Applied psychology, 48(1), 1-21.
Ros, M., Schwartz, S. H., & Surkiss, S. (1999). Basic individual values, work values, and the meaning of work. Applied psychology, 48(1), 49-71.
Santos Neto, E. D, & Franco, E. S. (2010). Os professores e os desafios pedagógicos diante das novas gerações: considerações sobre o presente e o futuro. Revista de Educação do COGEIME, 19(36), 9-25. DOI: http://dx.doi.org/10.15599/0104-4834/cogeime.v19n36p9-25
Schwartz, S. H. (2006). Basic human values: An overview. Recuperado de http://www. yourmorals. org/schwartz.
Silva, M. R. M. S., Mendonça, H., & Zanini, D. S. (2010). Diferenças de gênero e valores relativos ao trabalho. Paidéia (Ribeirão Preto), 20(45), 39-45. DOI: https://dx.doi.org/10.1590/S0103-863X2010000100006
Smola, K.W., & Sutton, C. D. (2002). Generational differences: Revisiting generational work values for the new millennium. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 23(4), 363-382. DOI: https://doi.org/10.1002/job.147
Twenge, J. M., & Campbell, S. M. (2008). Generational differences in psychological traits and their impact on the workplace. Journal of managerial psychology, 23(8), 862-877. DOI: https://doi.org/10.1108/02683940810904367
Twenge, J. M., Campbell, S. M., Hoffman, B. J., & Lance, C. E. (2010). Generational differences in work values: Leisure and extrinsic values increasing, social and intrinsic values decreasing. Journal of management, 36(5), 1117-1142. DOI: https://doi.org/10.1177/0149206309352246
Twenge, J. M., Campbell, W. K., & Freeman, E. C. (2012). Generational differences in young adults' life goals, concern for others, and civic orientation, 1966–2009. Journal of personality and social psychology, 102(5), 1045-1062. DOI: https://doi.org/10.1037/a0027408
Weller, W. (2010). A atualidade do conceito de gerações de Karl Mannheim. Sociedade e Estado, 25(2), 205-224. DOI: https://doi.org/10.1590/S0102-69922010000200004
Zanelli, J. C., Borges-Andrade, J. E., & Bastos, A. V. B. (2014). Psicologia, Organizações e Trabalho no Brasil-2. AMGH editora.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 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.
