Comprometimento organizacional e satisfação no trabalho: análise da percepção de profissionais contábeis brasileiros

Abstract

This study aimed to analyze the perception of accounting professionals regarding organizational commitment and job satisfaction, considering the work environment in Brazilian accounting firms. A descriptive study was conducted using a quantitative approach. Data were collected through a questionnaire made available via Google Forms and posted on LinkedIn, with 27 responses obtained. The research instrument consisted of two main blocks: the first focused on measuring organizational commitment, including the affective, continuity, and normative dimensions; and the second focused on job satisfaction, covering the dimensions of satisfaction with salary, coworkers, management, promotions, and the nature of the work. With regard to organizational commitment, a significant bond between employees and the organization was observed, although opportunities for improvement were identified, especially in terms of compensation and promotion policies. Predominantly moderate to high levels of satisfaction were observed, with emphasis on aspects related to interpersonal relationships and the nature of the work. As a contribution, the study offers insights for improving people management practices in accounting firms, in addition to broadening academic discussions on job satisfaction and organizational commitment in the accounting context.