Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers

Palomino, Marilu Nuñez; Frezatti, Fábio

doi:10.5700/rausp1232

Marilu Nuñez Palomino

Universidade de São Paulo - São Paulo/SP, Brasil

Marilu Nuñez Palomino, Mestre em Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (CEP 05508-010 - São Paulo/SP, Brasil). E-mail: marilununezp@usp.br

Fábio Frezatti

Universidade de São Paulo - São Paulo/SP, Brasil

Fábio Frezatti, Professor Titular do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (CEP 05508-010 - São Paulo/SP, Brasil). E-mail: frezatti@usp.br Address: Universidade de São Paulo, FEA - Departamento de Contabilidade e Atuária, Avenida Professor Luciano Gualberto, 908 FEA 3 - Sala 266, 05508-010 - São Paulo, SP - Brasil

Marilu Nuñez Palomino, Mestre em Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (CEP 05508-010 - São Paulo/SP, Brasil). E-mail: marilununezp@usp.br

Fábio Frezatti, Professor Titular do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (CEP 05508-010 - São Paulo/SP, Brasil). E-mail: frezatti@usp.br Address: Universidade de São Paulo, FEA - Departamento de Contabilidade e Atuária, Avenida Professor Luciano Gualberto, 908 FEA 3 - Sala 266, 05508-010 - São Paulo, SP - Brasil

Figures (2)
Tables (16)

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Figure 1
Study Model

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Figure 3
Study Model

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Tabela 1
Profile of Controllers – Sex

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Table 2
Profile of Controllers – Age

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Table 3
Profile of Controllers – Highest Level of Education Achieved

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Table 4
Profile of Controllers – Area of Professional Qualification

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Table 5
Profile of Controllers – Professional Experience

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Table 6
Profile of Controllers – Duties Intrinsic to the Position

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Table 7
Profile of Controllers – Title of Hierarchical Position

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Table 8
Profile of Controllers – Position the Controllers Report their Activities to

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Table 9
Profile of Controllers – Their Companies Economic Sector

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Table 10
Profile of Companies – Approximate Number of Employees

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Figure 2
Effect-Indicators in Study Model

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Table 11
Analyses of Correlation and Discriminate Validity

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Table 12
Statisical Tests of the Model

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Table 13
Structural Coefficients

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I. Please answer the following questions: 1 = totally disagree up to 5 = totally agree Questions Answer 1 2 3 4 5 1 I have to do things that should be done in a different way. * 2 I receive tasks without having the human resources necessary for completing them. * 3 I have to ignore and even break a rule or policy in order to carry out a task. * 4 I work with two or more groups of people that act in quite different ways. * 5 I receive incompatible requests from two or more people at the same time. * 6 I do things that are acceptable to one person and unacceptable to others. * 7 I receive a task without the adequate materials to carry it out. * 8 I work on unnecessary things. * 9 I am sure of how much authority I have. ** 10 It is clear what the objectives of my job are. ** 11 I know that I divide my time adequately in order to carry out different tasks. ** 12 I know what my responsibilities are. ** 13 I know exactly what is expected of me. ** 14 The explanation of what needs to be done is clear. ** 15 How satisfied are you with the nature of your work? * 16 How satisfied are you with the person who supervises you (your hierarchical superior)? 17 How satisfied are you with your relationship with the people in the organization you work for (your colleagues)? * 18 How satisfied are you with the remuneration you receive for your work? * 19 How satisfied are you with the opportunities there are for growth or promotion at your organization? * 20 Considering items (15 to 19), in conclusion, how satisfied are you with your current situation? *
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II. Please answer the following questions: Questions Answer 1 Your age * 2 Sex: * • Male • Female 3 Indicate the profession(s) you have graduated in: * • Management • Systems analysis • Accounting • Law • Economics • Engineering • Other........................................ 4 Current level of education: * • College Degree • Specialization/MBA • Master's • PhD • Post-Doctorate • I have no degree • Other......................................... 5 How many years' experience do you have in your current position? * • Fewer than 2 years • Between 2 and 5 years • Between 6 and 10 years • Btween 11 and 15 years • Between 16 and 20 years • Between 21 and 25 years • More than 25 years 6 What is the title of your position in the company? * • Controlling Manager • Controlling Director • Controller • Controlling Superintendent • Controlling and Finance Manager • Management or Business Controller • Director, Manager or Supervisor of Accounts • Other...................................... 7 Who do you directly report your activities to? * • Director/ President/ CEO (Chief Executive Officer) • Financial Director • Corporate CFO (Chief Finance Officer) • Corporate Controller • Director of Administration and Finance • Director of Planning and Control • Unit Manager • Other......................................... 8 Which of the following duties is your position responsible for? * (You can choose more than one answer) • Accounting (preparation of financial reports) • Tax • Strategic Planning • Costs • Managerial-Strategic • Internal Controls • Risk Control • Information Management • Controlling and Protecting Assets • Other............................................. 9 Which economic sector does your company belong to? * • Industry • Commerce • Finance • Public Services • Telecommunications • Automotive • Chemical and Petrochemical • Other:............................................. 10 How many employees does your company have? * • Fewer than 100 people • Between 100 and 300 people • Between 301 and 500 people • Between 501 and 3,000 people • Between 3,001 and 5,000 people • More than 5,000 people 11 Name of your company: * (This question aims to assist in our control of respondents, thus this data will not be considered nor shown in the study). *

Variables	Frequency	Percentage
Male	94	82.46
Female	20	17.54
Total	114	100.00

Variables	Frequency	Percentage
Between 25 and 34	24	21.05
Between 35 and 44	49	42.98
Between 45 and 54	23	20.18
Between 55 and 64	16	14.04
Between 65 and 74	2	1.75
Total	114	100.00

Variables	Frequency	Percentage
College Graduation	29	25.44
Specialization/MBA	67	58.77
Master's	14	12.28
PhD	1	0.88
Post-Doctorate	3	2.63
Total	114	100.00

Variables	Answers
Variables	N	Percentage
Management	21	14.79
Systems Analysis	3	2.11
Accounting	100	70.42
Law	5	3.52
Economics	7	4.93
Engineering	1	0.70
Another	5	3.52
Total	142	100.00

Variables	Frequency	Percentage
Less than two years	11	9,65
Between 2 and 5 years	17	14.91
Between 6 and 10 years	27	23.68
Between 11 and 15 years	16	14.04
Between 16 and 20 years	18	15.79
Between 21 and 25 years	5	4.39
Over 25 years	20	17.54
Total	114	100.00

Variables	Answers
Variables	N	Percentage
Accounting (preparation of financial statements)	105	23.03
Tax	68	14.91
Strategic Planning	32	7.02
Costs	68	14.91
Managerial-Strategic	39	8.55
Internal Controls	56	12.28
Risk Control	7	1.54
Information Management	23	5.04
Controlling and Protecting of Assets	46	10.09
Others	12	2.63
Total	456	100.00

Variables	Frequency	Percentage
Director, Manager or Supervisor of Accounts	35	30.70
Controlling Manager	26	22.81
Controller	17	14.91
Others	11	9.65
Controlling and Finance Manager	9	7.89
Accounting Adviser/Coordinator/Analyst	8	7.02
Controlling Analyst/Coordinator	6	5.26
Controlling Director	1	0.88
Management or Business Controller	1	0.88
Total	114	100.00

Variables	Frequency	Percentage
Managing Director/President/CEO (Chief Executive Officer)	29	25.44
Financial Director	19	16.67
Director of Administration and Finance	19	16.67
Unit Manager	15	13.16
Another área	12	10.53
Corporate Controller	10	8.77
Corporate CFO (Chief Finance Officer)	8	7.02
Director of Planning and Control	2	1.75
Total	114	100.00

Variables	Frequency	Percentage
Industry	59	51. 80
Services	36	31.80
Comerce	12	10.50
Agribusiness	4	3.50
Financial	3	2.40
Total	114	100.00

Variables	Frequency	Percentage
Fewer than 100 people	2	1.75
Between 100 and 300 people	13	11.40
Between 301 and 500 people	16	14.04
Between 501 and 3,000 people	56	49.12
Between 3,001 and 5,000 people	8	7.02
More than 5,000 people	19	16.67
Total	114	100.00

Indicator	Factorial Load	Definition
RC1	0.730	I have to do things that should be done in a different way.
RC2	0.653	I receive tasks without having the human resources necessary for completing them.
RC3	0.743	I have to ignore or even break a rule or policy, in order to carry out a task.
RC4	0.672	I work with two or more groups of people that act in quite a different way.
RC5	0.700	I receive incompatible requests from two or more people at the same time.
RC6	0.667	I do things that are acceptable to one person and unacceptable to others.
RC7	0.814	I receive a duty without the resources or materials to adequately carry it out.
RC8	0.622	I work on unnecessary things.
RA1X	0.736	I am sure of how much authority I have.
RA2X	0.806	The aims of my job are clear.
RA3X	0.525	I know that I divide my time adequately in order to carry out different tasks.
RA4X	0.791	I know what my responsibilities are.
RA5X	0.859	I know exactly what is expected of me.
RA6X	0.758	The explanation of what needs to be done is clear.
JS1	0.802	How satisfied are you with the nature of your work?
JS2	0.779	How satisfied are you with the person who supervises you (your hierarchical superior)?
JS3	0.618	How satisfied are you with your relationship with the people in the organization you work for (your colleagues)?
JS4	0.495	How satisfied are you with the remuneration you receive for your work?
JS5	0.780	How satisfied are you with the opportunities for growth or promotion that exist at your organization?
JS6	0.862	Considering items (15 to 19), in conclusion, how satisfied are you with your current situation?

Indicator	Role Ambiguity	Role Conflict	Job Catisfaction
RA1X	0.736	0.279	-0.516
RA2X	0.806	0.366	-0.404
RA3X	0.525	0.304	-0.283
RA4X	0.791	0.363	-0.407
RA5X	0.859	0.329	-0.536
RA6X	0.758	0.448	-0.525
RC1	0.292	0.730	-0.409
RC2	0.346	0.653	-0.268
RC3	0.328	0.743	-0.386
RC4	0.305	0.672	-0.255
RC5	0.301	0.700	-0.216
RC6	0.270	0.667	-0.287
RC7	0.399	0.814	-0.402
RC8	0.350	0.622	-0.278
JS1	-0.585	-0.384	0.803
JS2	-0.475	-0.324	0.779
JS3	-0.358	-0.333	0.618
JS4	-0.217	-0.271	0.495
JS5	-0.453	-0.294	0.780
JS6	-0.491	-0.419	0.862

	VME	Relative Reliability	Cronbach's Alpha
Role Ambiguity	0.568	0.885	0.843
Role Conflict	0.493	0.885	0.853
Job Satisfaction	0.538	0.871	0.821

	Original Sample (O)	Standard Error (STDEV)	T Statistic (O/STERR)
Role Ambiguity -> Job Satisfaction	-0.502	0.030	16.931 ^* * Statistically significant to a degree of 0.05 where: (t >1.98).
Role Conflict -> Job Satisfaction	-0.232	0.028	8.161 ^* * Statistically significant to a degree of 0.05 where: (t >1.98).

I. Please answer the following questions:		1 = totally disagree up to 5 = totally agree
Questions		Answer
Questions		1	2	3	4	5
1	I have to do things that should be done in a different way. ^* * Compulsory.
2	I receive tasks without having the human resources necessary for completing them. ^* * Compulsory.
3	I have to ignore and even break a rule or policy in order to carry out a task. ^* * Compulsory.
4	I work with two or more groups of people that act in quite different ways. ^* * Compulsory.
5	I receive incompatible requests from two or more people at the same time. ^* * Compulsory.
6	I do things that are acceptable to one person and unacceptable to others. ^* * Compulsory.
7	I receive a task without the adequate materials to carry it out. ^* * Compulsory.
8	I work on unnecessary things. ^* * Compulsory.
9	I am sure of how much authority I have. ^ The scale of items (9, 10, 11, 12, 13, and 14) which measure the role ambiguity variable, was considered inversely, given that in the construction of the data gathering tool, higher numbers represented lower levels of ambiguity (see page 87).
10	It is clear what the objectives of my job are. ^ The scale of items (9, 10, 11, 12, 13, and 14) which measure the role ambiguity variable, was considered inversely, given that in the construction of the data gathering tool, higher numbers represented lower levels of ambiguity (see page 87).
11	I know that I divide my time adequately in order to carry out different tasks. ^ The scale of items (9, 10, 11, 12, 13, and 14) which measure the role ambiguity variable, was considered inversely, given that in the construction of the data gathering tool, higher numbers represented lower levels of ambiguity (see page 87).
12	I know what my responsibilities are. ^ The scale of items (9, 10, 11, 12, 13, and 14) which measure the role ambiguity variable, was considered inversely, given that in the construction of the data gathering tool, higher numbers represented lower levels of ambiguity (see page 87).
13	I know exactly what is expected of me. ^ The scale of items (9, 10, 11, 12, 13, and 14) which measure the role ambiguity variable, was considered inversely, given that in the construction of the data gathering tool, higher numbers represented lower levels of ambiguity (see page 87).
14	The explanation of what needs to be done is clear. ^ The scale of items (9, 10, 11, 12, 13, and 14) which measure the role ambiguity variable, was considered inversely, given that in the construction of the data gathering tool, higher numbers represented lower levels of ambiguity (see page 87).
15	How satisfied are you with the nature of your work? ^* * Compulsory.
16	How satisfied are you with the person who supervises you (your hierarchical superior)?
17	How satisfied are you with your relationship with the people in the organization you work for (your colleagues)? ^* * Compulsory.
18	How satisfied are you with the remuneration you receive for your work? ^* * Compulsory.
19	How satisfied are you with the opportunities there are for growth or promotion at your organization? ^* * Compulsory.
20	Considering items (15 to 19), in conclusion, how satisfied are you with your current situation?

II. Please answer the following questions:
Questions		Answer
1	Your age ^* * Compulsory.
2	Sex: ^* * Compulsory.	• Male • Female
3	Indicate the profession(s) you have graduated in: ^* * Compulsory.	• Management • Systems analysis • Accounting • Law • Economics • Engineering • Other........................................
4	Current level of education: ^* * Compulsory.	• College Degree • Specialization/MBA • Master's • PhD • Post-Doctorate • I have no degree • Other.........................................
5	How many years' experience do you have in your current position? ^* * Compulsory.	• Fewer than 2 years • Between 2 and 5 years • Between 6 and 10 years • Btween 11 and 15 years • Between 16 and 20 years • Between 21 and 25 years • More than 25 years
6	What is the title of your position in the company? ^* * Compulsory.	• Controlling Manager • Controlling Director • Controller • Controlling Superintendent • Controlling and Finance Manager • Management or Business Controller • Director, Manager or Supervisor of Accounts • Other......................................
7	Who do you directly report your activities to? ^* * Compulsory.	• Director/ President/ CEO (Chief Executive Officer) • Financial Director • Corporate CFO (Chief Finance Officer) • Corporate Controller • Director of Administration and Finance • Director of Planning and Control • Unit Manager • Other.........................................
8	Which of the following duties is your position responsible for? ^* * Compulsory. (You can choose more than one answer)	• Accounting (preparation of financial reports) • Tax • Strategic Planning • Costs • Managerial-Strategic • Internal Controls • Risk Control • Information Management • Controlling and Protecting Assets • Other.............................................
9	Which economic sector does your company belong to? ^* * Compulsory.	• Industry • Commerce • Finance • Public Services • Telecommunications • Automotive • Chemical and Petrochemical • Other:.............................................
10	How many employees does your company have? ^* * Compulsory.	• Fewer than 100 people • Between 100 and 300 people • Between 301 and 500 people • Between 501 and 3,000 people • Between 3,001 and 5,000 people • More than 5,000 people
11	Name of your company: ^* * Compulsory. (This question aims to assist in our control of respondents, thus this data will not be considered nor shown in the study).

[1] Marilu Nuñez Palomino, Mestre em Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (CEP 05508-010 - São Paulo/SP, Brasil). E-mail: marilununezp@usp.br

Brasil

Brasil

Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers

Conflito, ambiguidade de função e satisfação no trabalho: Percepções dos controllers brasileiros

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ABSTRACT