Envolvimento, independência e conflito na função dos empresários contábeis no Brasil

Considering the changes that the professional and academic literature have been pointing to regarding the profession of accountant, the present research had as objective to identify if there are relations between the involvement with the conflict of functions, the commitment with independence, the modification / adequacy of the work, the satisfaction and the prestige of accounting entrepreneurs who act as owners and / or partners of accounting offices in Brazil. A set of 6,000 entrepreneurs was mapped, from which a total of 415 respondents were obtained through the Survey Monkey platform that composed the final sample of the study. The respondents were mapped through three capture strategies: the registration of offices associated with FENACON, the search for the LinkedIn tool and access through interaction with these professionals. In order to perform the analysis, descriptive statistics, cluster analysis, correlation test and regression using the Tobit model were used in order to analyze the objectives and the particularities of each variable. In addition, the results of this research show that accounting entrepreneurs include both operational and strategic activities in the exercise of their profession, without there being an eminent predominance for any of the functions. From these findings, it was noted that although the professional could adopt different profiles, the hybrid profile was predominant for the study sample. Finally, regarding the existence of a relationship between the involvement and the contingency variables, a positive and significant relationship was evidenced with the variables prestige, satisfaction and commitment with independence. As for conflict, a positive relationship was observed with job crafting in the cognitive dimension. Thus, it is concluded that Brazilian accounting entrepreneurs with the highest level of involvement report higher levels of prestige, satisfaction and commitment to independence.