Polarity and different effects of paper conflicts and functional ambiguity on the satisfaction of the work of controllers in the brazilian public and private sector

Abstract

There are several types of conflicts in the professional environment, related to the performance of role and function, which end up influencing job satisfaction. In the performance of the controller, resgiven
the characteristics of the function, there is often a functional dichotomy, which is why such
professionals must have skills to balance dual roles. In this context, the study aims to identify
polarities and differences in the effects of role conflicts and the ambiguity of functions in job satisfaction
of public sector controllers and Brazilian private companies. The study, whose data were
collected through a survey, has a sample of 115 respondents. For data analysis, the Structural
Equation Modeling regression based on partial least squares (SEM-PLS) was applied. The results
confirmed the existence of a negative relationship of role conflict and ambiguity of job with
job satisfaction, which undermines the performance of controllers working in both the public and
private sectors. In private companies, the influence of the role conflict on job satisfaction is greater
than in public institutions. The same was not verified regarding the ambiguity of function, since
in public institutions the perception of the controller is greater than in private institutions in job
satisfaction. These results highlight the importance of organizations in defining the roles of each
individual, as well as the results of their actions. Also, public organizations should focus attention
on aligning political issues with the real values of the function and its individuals. Such conditions
can improve job satisfaction for individuals and as a result of the organizations themselves.

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Author Biographies

Evandro de Nez, Universidade Regional de Blumenau - FURB.

Doutorado em Ciências Contábeis e Administração
Universidade Regional de Blumenau – FURB
Faculdade REGES de Realeza

Cristiane Stolle, Universidade Regional de Blumenau - FURB.

Mestre em Ciências Contábeis
Universidade Regional de Blumenau - FURB

Marcia Zanievicz da Silva, Universidade Regional de Blumenau - FURB

Doutorado em Ciências Contábeis e Administração
Universidade Regional de Blumenau - FURB

Published
2021-03-05
How to Cite
Nez, E. de, Stolle, C., & da Silva, M. Z. (2021). Polarity and different effects of paper conflicts and functional ambiguity on the satisfaction of the work of controllers in the brazilian public and private sector. Enfoque: Reflexão Contábil, 40(2), 23-40. https://doi.org/10.4025/enfoque.v40i2.48915
Section
Original Articles