INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS

Detalhes bibliográficos
Autor(a) principal: Frazão, Danielly Marques
Data de Publicação: 2022
Outros Autores: Wanderley, Cláudio De Araújo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9592
Resumo: This article aims to identify whether there are relationships between business involvement and conflict of functions, independence commitment, satisfaction, and prestige of the owners and/or partners of accounting firms in Brazil. This study was justified by: (a) the importance of the accounting firms (and their partners and owners), which, in addition, to undergoing accounting activities, also provide services to support the decision-making process of their clients, allowing us a multilevel analysis; (b) lack of research focusing on these professionals, as most researches have focused on the controller (management accountants); (c) moreover the issues explored in this study are under-investigated in the Brazilian context. We aim to generate new literature and accounting entrepreneurs' insights about the challenges and opportunities associated with these professionals' future perceptions and development in Brazil. We conducted a survey with 415 professional accountants. Regarding the existence of a relationship between involvement and the perceptions of the study’s respondents, we found a positive and significant association between involvement and prestige, satisfaction, and commitment to independence.
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spelling INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMSENVOLVIMIENTO, INDEPENDENCIA Y CONFLICTO EN LA FUNCIÓN DE LOS EMPRENDEDORES CONTABLES EN BRASILENVOLVIMENTO, INDEPENDÊNCIA E CONFLITO NA FUNÇÃO DOS EMPRESÁRIOS CONTÁBEIS NO BRASILAccounting ProfessionInvolvementConflict of functionsProfesión ContableEnvolvimientoConflicto de funcionesProfissão ContábilEnvolvimentoConflito de funçõesThis article aims to identify whether there are relationships between business involvement and conflict of functions, independence commitment, satisfaction, and prestige of the owners and/or partners of accounting firms in Brazil. This study was justified by: (a) the importance of the accounting firms (and their partners and owners), which, in addition, to undergoing accounting activities, also provide services to support the decision-making process of their clients, allowing us a multilevel analysis; (b) lack of research focusing on these professionals, as most researches have focused on the controller (management accountants); (c) moreover the issues explored in this study are under-investigated in the Brazilian context. We aim to generate new literature and accounting entrepreneurs' insights about the challenges and opportunities associated with these professionals' future perceptions and development in Brazil. We conducted a survey with 415 professional accountants. Regarding the existence of a relationship between involvement and the perceptions of the study’s respondents, we found a positive and significant association between involvement and prestige, satisfaction, and commitment to independence.El propósito de este artículo es identificar si existen relaciones entre el envolvimiento del negocio y el conflicto de funciones, el compromiso con la independencia y la satisfacción, y el prestigio de los empresarios contables que actúan como dueños y / o socios de oficinas contables en Brasil. La relevancia de este estudio se justificó por dos razones: (a) la importancia de estos ejecutivos, ya que mientras actúan en actividades contables, realizan los servicios que brinda su organización, lo que permite un análisis multinivel; (b) falta de investigación enfocada en estos profesionales, ya que la mayoría de las investigaciones optaron por centrarse en el profesional controller; (c) y el contexto brasileño que, además de poco explorado, no permanece inmune a las tensiones del conflicto de funciones. Además, el estudio identifica y discute los desafíos y oportunidades asociados con la percepción del futuro y el desarrollo de estos profesionales en Brasil. La metodología aplicada fue una encuesta tipo survey, con un total de 415 encuestados que compusieron la muestra final del estudio. Los resultados en cuanto a la existencia de una relación entre el envolvimiento y la percepción de los empresarios contables, se evidenció una relación positiva y significativa con las variables prestigio, satisfacción y compromiso con la independencia.Este estudo tem o objetivo de identificar se existem relações entre o envolvimento e o conflito de funções, o comprometimento com independência e a satisfação e o prestígio dos empresários contábeis que atuam como proprietários e/ou sócios de escritórios contábeis no Brasil. A relevância deste estudo se justifica por duas razões: (a) importância desses executivos, visto que além de exercerem as atividades contábeis, conduzem os serviços prestados por sua organização, permitindo uma análise multinível; (b) falta de pesquisas com foco nesses profissionais, pois a maioria das pesquisas optaram pelo foco no profissional controller; (c) e o contexto brasileiro, que além de ter sido pouco explorado, não permanece imune às tensões de conflito de funções. Além disso, o estudo identifica e discute os desafios e oportunidades associados à percepção do futuro e ao desenvolvimento desses profissionais no Brasil.  A metodologia aplicada foi uma pesquisa tipo survey, com um total de 415 respondentes que compuseram a amostra final do estudo. Os resultados evidenciaram que no que se refere à existência de relação entre o envolvimento e a percepção dos empresários contábeis, foi evidenciada uma relação positiva e significante com as variáveis prestígio, satisfação e comprometimento com independência.Universidade Regional de Blumenau2022-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9592Revista Universo Contábil; v. 17 n. 1 (2021); 130-1461809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9592/5763Copyright (c) 2022 Revista Universo Contábilinfo:eu-repo/semantics/openAccessFrazão, Danielly MarquesWanderley, Cláudio De Araújo2022-07-21T02:52:25Zoai:ojs.bu.furb.br:article/9592Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2022-07-21T02:52:25Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
ENVOLVIMIENTO, INDEPENDENCIA Y CONFLICTO EN LA FUNCIÓN DE LOS EMPRENDEDORES CONTABLES EN BRASIL
ENVOLVIMENTO, INDEPENDÊNCIA E CONFLITO NA FUNÇÃO DOS EMPRESÁRIOS CONTÁBEIS NO BRASIL
title INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
spellingShingle INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
Frazão, Danielly Marques
Accounting Profession
Involvement
Conflict of functions
Profesión Contable
Envolvimiento
Conflicto de funciones
Profissão Contábil
Envolvimento
Conflito de funções
title_short INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
title_full INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
title_fullStr INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
title_full_unstemmed INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
title_sort INVOLVEMENT, INDEPENDENCE AND CONFLICT IN THE FUNCTION OF THE OWNERS AND MANAGERS OF ACCOUNTING FIRMS
author Frazão, Danielly Marques
author_facet Frazão, Danielly Marques
Wanderley, Cláudio De Araújo
author_role author
author2 Wanderley, Cláudio De Araújo
author2_role author
dc.contributor.author.fl_str_mv Frazão, Danielly Marques
Wanderley, Cláudio De Araújo
dc.subject.por.fl_str_mv Accounting Profession
Involvement
Conflict of functions
Profesión Contable
Envolvimiento
Conflicto de funciones
Profissão Contábil
Envolvimento
Conflito de funções
topic Accounting Profession
Involvement
Conflict of functions
Profesión Contable
Envolvimiento
Conflicto de funciones
Profissão Contábil
Envolvimento
Conflito de funções
description This article aims to identify whether there are relationships between business involvement and conflict of functions, independence commitment, satisfaction, and prestige of the owners and/or partners of accounting firms in Brazil. This study was justified by: (a) the importance of the accounting firms (and their partners and owners), which, in addition, to undergoing accounting activities, also provide services to support the decision-making process of their clients, allowing us a multilevel analysis; (b) lack of research focusing on these professionals, as most researches have focused on the controller (management accountants); (c) moreover the issues explored in this study are under-investigated in the Brazilian context. We aim to generate new literature and accounting entrepreneurs' insights about the challenges and opportunities associated with these professionals' future perceptions and development in Brazil. We conducted a survey with 415 professional accountants. Regarding the existence of a relationship between involvement and the perceptions of the study’s respondents, we found a positive and significant association between involvement and prestige, satisfaction, and commitment to independence.
publishDate 2022
dc.date.none.fl_str_mv 2022-07-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9592
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9592
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9592/5763
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 17 n. 1 (2021); 130-146
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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