ABSENTEÍSMO E CONTABILIDADE PÚBLICA: UM ESTUDO TEÓRICO

Autores

  • Nara Cristina Ferreira Mendes Universidade de Brasília
  • José Matias-Pereira Universidade de Brasília

DOI:

https://doi.org/10.19177/reen.v12e02019156-183

Palavras-chave:

Estudo Teórico, Absenteísmo, Organizações Públicas, Trabalhadores

Resumo

O presente ensaio teórico apresenta uma discussão crítica que objetiva destacar o fenômeno do absenteísmo no ambiente organizacional.  A literatura analisada apresentou contribuições ao longo dos anos, contudo, pouco se sabe ainda sobre o custo do absenteísmo nas organizações públicas. As principais contribuições deste estudo são evidenciar o estado da arte sobre o absenteísmo, bem como as variáveis adotadas para compreender esse fenômeno; e, abordar estudos relacionados às áreas econômico-financeira e contábil. Observou-se como lacuna de pesquisa a ausência de estudos voltados aos custos do absenteísmo nas organizações públicas, fato que requer pesquisas que contribuam com sua adequada mensuração.

Biografia do Autor

Nara Cristina Ferreira Mendes, Universidade de Brasília

Graduada em Ciências Contábeis, Mestre em Economia e Doutoranda em Ciências Contábeis do Programa de Pós-Graduação em Ciências Contábeis (PPGCONT) pela Universidade de Brasília

Endereço: Campus Universitário Darcy Ribeiro, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)

CEP: 70.910-900. Brasília, DF, Brasil

José Matias-Pereira, Universidade de Brasília

Economista, Advogado e Doutor em Ciência Política pela Universidad Complutense de Madrid

Professor de Administração Pública e Finanças Públicas e Pesquisador Associado do Programa de Pós-Graduação em Ciências Contábeis da Universidade de Brasília

Endereço: Campus Universitário Darcy Ribeiro, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)

CEP: 70.910-900. Brasília, DF, Brasil

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2020-05-08

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