COMPROMETIMENTO ORGANIZACIONAL E REGIME DE REMUNERAÇÃO: ESTUDO EM UMA CARREIRA PÚBLICA DE AUDITORIA FISCAL

In the context of Career Audit of Receita Federal was used for about nine years, the system of variable remuneration linked to the assessment of individual performance and the achievement of fundraising goals. From 2008, this remuneration system was replaced by the mode of compensation for pecuniary...

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Bibliographic Details
Published in:Revista de administração Mackenzie 2014-10, Vol.15 (5), p.72
Main Authors: De Oliveira, Maria Joselice Lopes, Cabral, Augusto CÉzar De Aquino, Dos Santos, Sandra Maria, Pessoa, Maria Naiula Monteiro, Roldan, Vivianne Pereira Salas
Format: Article
Language:Portuguese
Subjects:
Careers
Commitments
Compensation
Performance management
Studies
Subsidies
Tax audits
Variables
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Summary:In the context of Career Audit of Receita Federal was used for about nine years, the system of variable remuneration linked to the assessment of individual performance and the achievement of fundraising goals. From 2008, this remuneration system was replaced by the mode of compensation for pecuniary benefit, set in a lump sum, without bonuses or rewards. Given this reality, the research aims to answer the following question: What effect will the model change of variable compensation to pay for subsidy issue in organizational commitment in the context of career federal tax audit? The overall objective is to investigate the relationship of organizational commitment in models of variable pay and allowance. The research is quantitative and descriptive as to the purposes. The results indicate a high degree of organizational commitment on the part of respondents, lack of effect on this commitment to change the system of remuneration that crossed the category and show that auditors and analysts have a preference for fixed-fee model.
ISSN:1518-6776
1678-6971
DOI:10.1590/1678-69712014/administracao.v15n5p72-101