This research focuses on accountants. The business environment accountants operate in provides the context for the study, a setting characterised by rapid change. Accountants, as a group, are not normally associated with being it') the vanguard of change, rapid or otherwise. Indeed, there has been much written in the popular domain (and scholarly domain too) about the 'boring accountant' stereotype, the apparent antithesis of change. The context for the study thus poses significant challenges for accountants: we live in a world where change now appears as the only constant, yet the persistent perception of the accountant is that of being resistant to change. Fairly or unfairly, this stereotype has taken hold. This is a matter of concern for accountancy as a profession. Professions today compete to attract the brightest and best graduates, with the objective of ensuring their sustainable development. Accountancy as a profession could thus be adversely impacted in two ways: firstly, it runs the risk of not responding nimbly enough to the challenges the changing business environment presents if members are indeed as resistant to change as the stereotype suggests; and, if this is the case, accountancy runs the risk of losing the pivotal position it presently occupies in the organisational world as a consequence. Consequently, this work examines the nature of accounting, and those who practice it, accountants. This involves: an overview of how the profession and role of the accountant have developed over time; a review of the business environment in recent years, highlighting how important it is for accountants, as a professional grouping, to be adaptive in the face of significant change; and an examination of creativity, one of the key operationalising concepts used to assess accountants' personality tendencies towards change. However, before an examination of creativity took place, it was necessary to first consider the broader concept it is associated with, namely change.

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Orientador : Prof. Dr. Lauro Brito de Almeida / Dissertação (mestrado) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Programa de Pós-Graduação em Contabilidade. Defesa: Curitiba, 2016 / Inclui referências : f. 96-108 / Área de concentração : Contabilidade e finanças / Resumo: Este estudo investiga a intenção dos alunos concluintes dos cursos de ciências contábeis das universidades públicas estaduais e federais no estado do Paraná em seguir carreira na área de contabilidade, sob o enfoque da Teoria do Comportamento Planejado (TCP). A TCP foi desenvolvida por Ajzen (1991) para explicar a intenção de[dos] indivíduos de realizar(em) um comportamento com base em um conjunto reduzido de construtos explicativos: atitude, norma subjetiva e controle percebido. Esta teoria tem sido amplamente aplicada em outras áreas do conhecimento - p.e., humanas, sociais, saúde entre outras -, porém nas investigações em contabilidade seu uso ainda é incipiente. Sob esta sustentação teórica, a amostra investigada de 691 alunos concluintes do curso de ciências contábeis - universidades públicas estaduais e federais - no estado do Paraná, foi analisada de forma total e segregada por mesorregiões de acordo com o critério do IPARDES. Os dados coletados foram inicialmente tratados, utilizando estatísticas descritivas com a finalidade de caracterizar o perfil social e econômico dos respondentes e, na sequência, foi aplicado à análise fatorial e modelagem de equações estruturais. Os achados da pesquisa evidenciam que as hipóteses testadas se confirmaram na maioria das mesorregiões estudadas, mostrando que as variáveis: atitude, norma subjetiva e controle comportamental percebido afetam a intenção dos alunos em seguir uma carreira na área contábil. Verificou-se também que nas amostras de 6 mesorregiões nas quais as três hipóteses foram sustentadas, são aquelas representadas pelas maiores e mais desenvolvidas cidades paranaenses como Curitiba e cidades metropolitanas; e outras como Ponta Grossa, Maringá, Londrina, Apucarana, Cianorte, Paranavaí, Cascavel, Foz do Iguaçu, Marechal Cândido Rondon e Guarapuava. Ademais, as 10 mesorregiões estudadas apresentaram resultados de explicação de variância da intenção entre 27,84% a 64,31%, entretanto, a maioria das amostras apresentaram valores acima de 50% denotando que os respondentes possuem considerável intenção de seguir uma carreira contábil. / Abstract: This study investigates the intention of graduating students of accountancy courses in state and federal public universities in the state of Paraná in pursuing a career in the accounting field, from the standpoint of the Theory of Planned Behavior (TCP). The TCP was developed by Ajzen (1991) to explain the intent of [the] individuals to perform (in) behavior based on a limited set of explanatory constructs: attitude, subjective norm and perceived control. This theory has been widely applied in other areas of knowledge - p.e, human, social, health among others - but in the accounting investigations its use is still in its infancy. Under this theoretical framework, the investigated sample of 691 graduating students of accounting science - state and federal public universities - in the state of Paraná, was analyzed overall shape and separated by mesoregions according to the criterion of IPARDES. Data were initially treated using descriptive statistics in order to characterize the social and economic profile of the respondents and, as a result, we applied the factor analysis and structural equation modeling. The survey findings show that the hypotheses tested were confirmed in most investigated mesoregions, showing that the variables: attitude, subjective norm and perceived behavioral control affect the intent of students to pursue a career in accounting. It was also found that the samples of 6 mesoregions in which three hypotheses were supported, are those represented by the largest and most developed cities such as Curitiba and metropolitan cities Parana; and others like Ponta Grossa, Maringá, Londrina, Apucarana, Cianorte, Paranavaí, Cascavel, Foz do Iguaçu, Marechal Candido Rondon and Guarapuava. In addition, the 10 mesoregions studied showed results intent of variance explanation from 27.84% to 64.31%, however, most of the samples showed values above 50% indicating that the respondents have considerable intention of following an accounting career.

Orientadora : Profª. Drª. Ilse Maria Beuren / Dissertação (mestrado) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Programa de Pós-Graduação em Contabilidade. Defesa: Curitiba, 2015 / Inclui referências : fls. 127-150 / Área de concentração : Contabilidade e finanças / Resumo: As percepções individuais relacionadas à organização em que se trabalha podem ser positivas ou negativas. Quando o indivíduo possui uma percepção de injustiça organizacional, este acaba reagindo. Reações frente às percepções de injustiça podem ser percebidas nas atividades laborais cotidianas do indivíduo, em que pode reagir de forma negativa com clientes, colegas e gestão, afetando os resultados da organização de forma disfuncional. Outras reações que o indivíduo pode apresentar referem-se aos problemas de saúde, tanto de ordem física, psicológica ou mental, podendo, em casos extremos evoluir para síndromes como a de Burnout. Esta síndrome acomete diversas dimensões quando se trata de atividades consideradas estressantes, devido a intensidade e estresse constante, como é o caso da auditoria interna. Neste sentido, o objetivo deste estudo é verificar em que medida a percepção da Justiça Organizacional, mediada pelo Burnout, influencia os resultados disfuncionais do trabalho de auditores internos. Metodologicamente, trata-se de um estudo descritivo de abordagem quantitativa, que se utilizou da aplicação de um questionário de escala intervalar Likert, disponibilizado via Google Docs, para coleta de dados. O instrumento de pesquisa foi direcionado a profissionais atuantes na área de auditoria interna no Brasil, contando com um total de 124 respondentes. Para análise dos dados, utilizou-se da estatística descritiva, e técnica de Modelagem de Equações Estruturais. Os resultados evidenciaram que a Justiça Processual e a Justiça Interacional, quando associadas aos sintomas de Burnout, afetam os resultados disfuncionais. Já a Justiça Distributiva não evidenciou relações significativas, quando associada a sintomas de Burnout, afetando significativamente apenas de forma direta algumas variáveis. As três dimensões do Burnout correlacionaram-se negativamente com as variáveis, sendo que a Exaustão Emocional apenas evidenciou correlação significativa quando associada a Justiça Interacional. Por sua vez, as dimensões Baixa Realização Pessoal e Despersonalização, apresentaram correlações significativas com a Justiça Processual. Conclui-se que, quando os auditores internos percebem injustiças processuais e interacionais em suas organizações, há reflexo negativo nos aspectos disfuncionais do trabalho, sendo que este reflexo é intensificado quando associado a sintomas de Burnout. Palavras-Chave: Justiça Organizacional. Síndrome de Burnout. Aspectos disfuncionais. Estresse no ambiente de trabalho. / Abstract: Individual perceptions related to the organization in which you work can be positive or negative. When the one has a perception of organizational injustice, this person end up reacting somehow. Reactions towards injustice perceptions can be realized in the daily work activities of the individual, in that it can react negatively with customers, colleagues and management, thus affecting the organization outcome in a dysfunctional manner. Another reaction that the person may experience refers to health problems, whether physical, psychological or mental, can in extreme cases develop into syndromes such as Burnout. This syndrome affects different dimensions when it comes to activities considered stressful for the intensity and constant stress, such as the internal audit. In this sense, the objective of this study is to verify to what extent the perception of Organizational Justice, mediated by Burnout, influences dysfunctional results of the work of internal auditors. Methodologically, it is a descriptive study of quantitative approach, which was used applying a questionnaire interval scale Likert, available via Google Docs, for data collection. The research instrument was aimed at professionals working in the internal audit area in Brazil, with a total of 124 respondents. For data analysis, we used descriptive statistics, and structural equation modeling technique. The results showed that the Procedural Justice and Interactional Justice, when associated with symptoms of Burnout, affecting dysfunctional results. However, the Distributive Justice did not show significant relationships when associated with symptoms of Burnout, affecting significantly only some variables in a direct way. The three dimensions of Burnout correlated negatively with the variables, and the Emotional Exhaustion only significant correlation when associated with interactional justice. In turn, the dimensions Low Fulfillment and depersonalization showed significant correlations with the Procedural Justice. In conclusion, when internal auditors realize procedural and interactional injustice in their organizations, there is a negative reflection on dysfunctional aspects of such work, and this reflection is intensified when associated with symptoms of Burnout. Keywords: Organizational Justice. Burnout syndrome. Dysfunctional aspects. Stress in the workplace.

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)