Moral hazard no comportamento de resposta ao timesheet dos colaboradores: uma análise experimental

• Autor(a) principal: Angeli, Juliana Ellen Rodrigues
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)
• Texto Completo: http://repositorio.ufes.br/handle/10/17161
• topic: Ciências Contábeis; Accountability interna; Reuniões individuais de feedback; Gestão organizacional; Timesheet; Comportamento oportunista; subject.br-rjbn

This study aimed to investigate the impact of internal accountability, represented by individual feedback meetings, on employees' decision-making in relation to the recording made in the timesheet. Using a randomized experimental design, participants were divided into two groups: control and treatment. Participants in the treatment group were told that the manager would hold individual feedback meetings to promote internal accountability. Statistical results demonstrated significant differences between the control and treatment groups in relation to the choice of timesheet type. Participants in the treatment group, who went through individual feedback meetings, showed a significantly greater preference for the detailed timesheet compared to the control group. These results suggest that internal accountability played an important role in reducing opportunistic employee behavior, favoring greater transparency and detailed recording of activities in the timesheet. Analyzes of the structured responses on the probability of overestimation of hours worked, probability of detailing activities in the timesheet and belief in the timesheet checking by the manager revealed that participants in the treatment group demonstrated a greater probability of adopting ethical practices related to recording hours worked and detailing of activities. These results indicate that the implementation of individual feedback meetings as a form of internal accountability, by providing an environment of monitoring and accountability, encouraged employees to adopt more ethical behaviors and avoid opportunistic practices. The use of the moral identity scale reinforces the validity of the results obtained, as it reduces the internal error of the calculated estimate by controlling the effect of the participants' moral identity on the causal relationship studied. Despite the significant results and validity evidence found in this study, it is important to consider some limitations, such as the sample size and the generalization of the results to other organizational contexts. In sum, this study provided robust evidence for the effectiveness of internal accountability in promoting ethical behaviors among employees. The findings have important practical implications for organizational management and pave the way for future research on the impact of internal accountability on employee decisions in different contexts.