LEADERSHIP STYLES, ORGANIZATIONAL COMMITMENT AND WELL-BEING AT WORK AMONG EMPLOYEES OF ACCOUNTING ORGANIZATIONS: are there differences according to sociodemographic characteristics?

This study aims to compare the sociodemographic characteristics and perceptions of leadership, organizational commitment, and well-being at work among employees working in accounting organizations with collective responsibility in the state of Santa Catarina. The data collection procedure was a surv...

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Detalles Bibliográficos
Autores: Morais, Marisa Luciana Schvabe de, Lizote, Suzete Antonieta, Teston, Sayonara de Fátima, Zawadzki, Patrick
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2025
País:Brasil
Institución:Universidade Regional de Blumenau (FURB)
Repositorio:Revista Universo Contábil
Idioma:portugués
OAI Identifier:oai:ojs.bu.furb.br:article/11153
Acceso en línea:https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/11153
Access Level:acceso abierto
Palabra clave:Leadership styles
Organizational commitment
Well-being at work
Estilos de liderazgo
Compromiso organizacional
Bienestar en el trabajo
Estilos de liderança
Comprometimento organizacional
Bem-estar no trabalho
Descripción
Sumario:This study aims to compare the sociodemographic characteristics and perceptions of leadership, organizational commitment, and well-being at work among employees working in accounting organizations with collective responsibility in the state of Santa Catarina. The data collection procedure was a survey in a non-probabilistic sample of 226 respondents, and the questionnaire consisted of closed questions with a seven-point Likert scale. The data were analyzed using descriptive statistics, frequencies, Kolmogorov-Smirnov, Student's t, and Mann-Whitney U tests. The results revealed that the level of organizational commitment found in participants aged 51 to 60 years was significantly higher than in those aged 31 to 35 years, and in those aged 41 to 45 years, employees with a slightly lower level of education evaluated leadership with higher averages and perceived themselves as more committed to the organization. Regarding the length of service in the organization, employees with less time in the organization are able to attribute higher averages of leadership, and those with more time in the organization tend to evaluate themselves as more committed and with greater well-being at work. Finally, it was found that employees with lower salaries are able to perceive higher averages of leadership and have a higher level of well-being. Theoretically, the results contribute to studies on human behavior and people management. Empirically, they can help accounting managers manage their businesses.