Effects of experiences of pleasure and pathogenic suffering on the work of accounting professionals

Authors

DOI:

https://doi.org/10.19094/contextus.2021.70971

Abstract

This study investigates experiences of pleasure and suffering in the work context of 365 professional accountants, evaluating their relationships and their effects on the performance of tasks. It also identifies coping strategies used to confront the experiences of suffering experienced. Descriptive research was carried out by means of a survey, with the application of quantitative and qualitative data analysis techniques. The results reveal that professional accountants are exposed to tensions in the organizational environment, which result in the appearance of experiences of pleasure and / or pathogenic suffering, resulting from the conditions of this environment, which influence, in some way, their attitudes, behaviors and performance at work. Accountant professionals respond differently to confront situations of suffering experienced, with planning and prioritizing work activities being the main coping strategies adopted.

Author Biographies

Vinícius Costa da Silva Zonatto, Universidade Federal de Santa Maria

http://lattes.cnpq.br/1916486402947867

Micheli Aparecida Lunardi, Universidade Regional de Blumenau/Programa de Pós-Graduação em Ciências Contábeis

PhD student in Accounting in Regional University of Blumenau. Professor in Federal University of Santa Maria. Professor in University of the State of Santa Catarina. Member of the Research Group on Controllership, Behavioral Accounting and Management Control Systems. His main research interests include management accounting and financial accounting.

Larissa Degenhart, Universidade Federal de Santa Maria/Programa de Pós-Graduação em Ciências Contábeis

PhD in Accounting in Regional University of Blumenau. Adjunt Professor in Federal University of Santa Maria. Professor of the Graduate Program in Accounting Sciences at the Federal University of Santa Maria. Member of the Research Group on Controllership, Behavioral Accounting and Management Control Systems. His main research interests include financial accounting, environmental accounting and management accounting.

Bruna da Silva da Silva Gonçalves, Universidade Regional de Blumenau

Graduated in Psychology from the Regional University of Blumenau. Member of the Research Group on Controllership, Behavioral Accounting and Management Control Systems. His main research interests include organizational psychology and work psychology.

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2021-09-06

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Zonatto, V. C. da S., Lunardi, M. A., Degenhart, L., & Gonçalves, B. da S. da S. . (2021). Effects of experiences of pleasure and pathogenic suffering on the work of accounting professionals. Contextus - Contemporary Journal of Economics and Management, 19, 270–289. https://doi.org/10.19094/contextus.2021.70971

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