Satisfação dos professores de contabilidade no Brasil

Abstract

Satisfaction at work has been discussed in organizational environment focusing in the workers well-being. Within the teaching profession, researches already made indicate that teachers have showed low satisfaction (JESUS et al., 1992; PEDRO; PEIXOTO, 2006; PEDRO, 2011). The teaching profession in accounting went through some alterations due to changes in higher education, such as: the expansion of public and private education, the creation of distance learning, growth in the number of enrolled students, graduate expansion, and changes arising from the IFRS adoption. Amid these changes, the purpose of this study was to identify the preponderance of satisfaction of accounting teachers in Brazil. To meet this purpose the study used to support the of Two-Factor Theory developed by Herzberg (1987), which is based on the Theory of Human Motivation by Maslow (1943), which proposes that satisfaction is driven by \'enrichment positions\' that would provide opportunities for the workers psychological growth, keeping them satisfied with their work. The research is classified as analytical and used for data analysis the quantitative approach. The data collection instrument was a survey of \"Work Satisfaction for Teachers\" developed by Pedro and Peixoto (2006). It were obtained 641 valid responses of teachers from all regions of Brazil. The results show that the feeling of satisfaction is present in teachers of the Accounting courses, since most of the teachers \'love of the profession\' and \'generally feel satisfied with the profession\'. In regard to teaching life cycle, it was found that the extent to which the years of experience increase the teaching satisfaction also grows, so in the early years of the life cycle (1-3 years) the teachers have lower rates of satisfaction, the last phase (above 35 years) the highest levels are concentrated. The main factor that drives satisfaction is the Personal Achievement, which is a motivational factor. It was also possible to identify the most significant feelings among teachers, it is highlighted the \'positive\' feelings elected by 67.3% of respondents, while the negative feelings that lead to poor job satisfaction were mentioned by 32.7% of surveyed teachers. These results suggest that despite the changes of accounting scenario, teachers are satisfied with the profession.