Link between job satisfaction and financial performance

Autores

  • Rafaella Duarte Miranda Universidade Federal de Minas Gerais (UFMG)
  • Bruna Camargos Avelino Universidade Federal de Minas Gerais (UFMG)
  • Renata Turola Takamatsu Universidade Federal de Minas Gerais (UFMG)

DOI:

https://doi.org/10.51341/1984-3925_2016v19n3a1

Palavras-chave:

Financial performance, Profitability, Financial Indicators, Job Satisfaction.

Resumo

The search for organizational continuity highlights the need for balance between concern not only for profitability but for employees as collaborators, with emphasis on the idea that efficient people build an effective company. In this way, there may be a possible reciprocity between a company's financial performance and the probability of it being classified among the best companies to work for. The purpose of this study is verify whether the financial performance of companies listed on the BM&FBovespa stock exchange influences the probability of their classification as best companies to work for in the survey of employee satisfaction carried out by the periodical Exame Você S/A. Based on statistical tests and estimation of logistic regressions, findings permit the inference that the independent variables return on equity - ROE and value added to workers/employees were statistically significant and positively correlated with an increase in the probability of the sample companies being classified as best companies to work for. In other words, the greater the profitability of the resources invested by shareholders and the greater the portion of the wealth created by the company distributed to the employees, the greater the probability of the company to be classified as one of the best companies to work for.

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Biografia do Autor

Rafaella Duarte Miranda, Universidade Federal de Minas Gerais (UFMG)

Bacharel em Ciências Contábeis pela Universidade Federal de Minas Gerais (UFMG) Av. Antonio Carlos, 6627, Pampulha, 31270-901- Belo Horizonte/MG

Bruna Camargos Avelino, Universidade Federal de Minas Gerais (UFMG)

Doutoranda em Controladoria e Contabilidade (FEA/USP) Professora Assistente do Departamento de Ciências Contábeis da UFMG Av. Antonio Carlos, 6627, Pampulha, 31270-901- Belo Horizonte/MG

Renata Turola Takamatsu, Universidade Federal de Minas Gerais (UFMG)

Doutora em Controladoria e Contabilidade (FEA/USP) Professora Adjunta do Departamento de Ciências Contábeis da UFMG Av. Antonio Carlos, 6627, Pampulha, 31270-901- Belo Horizonte/MG

Publicado

2016-12-06

Como Citar

Miranda, R. D., Avelino, B. C., & Takamatsu, R. T. (2016). Link between job satisfaction and financial performance. Journal of Accounting, Management and Governance, 19(3). https://doi.org/10.51341/1984-3925_2016v19n3a1

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