Espiritualidade e engajamento no trabalho: uma análise com contadores

Abstract

This study aimed to analyze spirituality as an antecedent of work engagement in accountants. The theoretical basis focuses on the binomial of engagement at work and spirituality. The methodology is quantitative, descriptive and survey. Data collection is based on the Work Engagement scales by Vazquez et al. (2015), Daily Spiritual Experiences by Kimura et al. (2012) and Spirituality by Chaves et al. (2010). Data were obtained through a questionnaire with 162 Brazilian accountants. Data analysis comprised descriptive statistics, reliability, correlation and structural equation modeling. The results revealed that accountants constantly live daily experiences of spirituality and can be considered highly spiritual. Likewise, professionals show high levels of absorption, dedication and vigor, showing that they are highly engaged. The correlation demonstrated positive associations between the dimensions of engagement and the constructs of spiritual experiences and spirituality. Then, through the modeling, a model was validated for measuring spirituality and engagement at work. In this model, spirituality played the role of mediator. Thus, it is inferred that daily spiritual experiences determine 73,4% of spirituality, and spirituality explains 18,8% of vigor and 12,6% of dedication to engagement, concluding that the relationships between the constructs of spirituality and Work engagement in accountants are partially supported. This research fills a gap in the behavioral accounting area, helping to understand the behavior of accountants, demonstrating the importance of the spiritual side for greater engagement in these professionals, as well as presenting scientific contributions to educational institutions, professional bodies and companies in the sector.