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A Influência da Cultura Organizacional no Comprometimento Organizacional e na Motivação no Trabalho de Funcionários de Escritórios de Contabilidade.

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Title: A Influência da Cultura Organizacional no Comprometimento Organizacional e na Motivação no Trabalho de Funcionários de Escritórios de Contabilidade.
Alternate Title: The influence of organizational culture on organizational commitment and work motivation of accounting firm employees.
Authors: de Amurim, Aldir Dias1,2 aldiramurim@frn.uespi.br, Alves Correia, José Jonas3,4 jonas.correia@ufdpar.edu.br, Oliveira Aragão, Ana Cristina5 aragaocristina81@gmail.com, Veras Brito Fontenele, Ana Rebeca5 anarebeca@ufpi.edu.br
Source: Sociedade, Contabilidade e Gestão. mai-ago2025, Vol. 20 Issue 2, p64-86. 23p.
Subject Terms: *CORPORATE culture, *ORGANIZATIONAL commitment, *QUANTITATIVE research, *ACCOUNTING firms, *EMPLOYEE motivation, STRUCTURAL equation modeling
Abstract (English): This study aimed to analyze the influence of organizational culture on organizational commitment and work motivation of accounting firm employees. Methodologically, the research is quantitative and descriptive, using a survey and questionnaire. The study population consisted of employees of accounting offices in the municipality of Parnaíba/PI, with a final sample of 77 respondents. Structural Equation Modeling (SEM) was adopted for data processing, using the Partial Least Square (PLS) algorithm with the aid of SmartPLS 4 software. The results indicate that organizational culture has a positive influence on work motivation, which directly influences organizational commitment. Furthermore, work motivation fully mediated the relationship between organizational culture and organizational commitment. The research contributes to deepening discussions regarding organizational studies, emphasizing the interaction of organizational culture, organizational commitment and motivation at work, and how these components influence each other. In managerial terms, the study contributes by allowing managers to act more precisely, since knowledge about these influences can favor organizational performance. [ABSTRACT FROM AUTHOR]
Abstract (Portuguese): Este estudo teve como objetivo analisar a influência da cultura organizacional no comprometimento organizacional e na motivação no trabalho de funcionários de escritórios de contabilidade. Metodologicamente, a pesquisa é quantitativa e descritiva, com uso do levantamento (survey) e aplicação de questionário. A população do estudo foi composta pelos funcionários de escritórios de contabilidade do município de Parnaíba/PI, possuindo como amostra final 77 respondentes. Para o tratamento dos dados adotou-se a Modelagem de Equações Estruturais (Structural Equation Modeling – SEM), por meio do algoritmo de Mínimos Quadrados Parciais (Partial Least Square – PLS) com o auxílio do software SmartPLS 4. Os resultados indicam que a cultura organizacional exerce uma influência positiva sobre a motivação no trabalho, e esta influencia diretamente o comprometimento organizacional. Além disso, a motivação no trabalho mediou integralmente a relação entre a cultura organizacional e o comprometimento organizacional. A pesquisa contribui aprofundando discussões quanto aos estudos organizacionais, enfatizando a interação da cultura organizacional, comprometimento organizacional e motivação no trabalho, e como estes componentes se influenciam mutualmente. Em termos gerenciais, o estudo contribui ao permitir que gestores atuem de maneira mais precisa, uma vez que o conhecimento acerca dessas influências pode favorecer o desempenho organizacional. [ABSTRACT FROM AUTHOR]
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Database: Business Source Index
Description
Abstract:This study aimed to analyze the influence of organizational culture on organizational commitment and work motivation of accounting firm employees. Methodologically, the research is quantitative and descriptive, using a survey and questionnaire. The study population consisted of employees of accounting offices in the municipality of Parnaíba/PI, with a final sample of 77 respondents. Structural Equation Modeling (SEM) was adopted for data processing, using the Partial Least Square (PLS) algorithm with the aid of SmartPLS 4 software. The results indicate that organizational culture has a positive influence on work motivation, which directly influences organizational commitment. Furthermore, work motivation fully mediated the relationship between organizational culture and organizational commitment. The research contributes to deepening discussions regarding organizational studies, emphasizing the interaction of organizational culture, organizational commitment and motivation at work, and how these components influence each other. In managerial terms, the study contributes by allowing managers to act more precisely, since knowledge about these influences can favor organizational performance. [ABSTRACT FROM AUTHOR]
ISSN:19827342
DOI:10.21446/scg_ufrj.v20i2.66670