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 4.0 International License.
