Análise da motivação dos auditores de contas públicas da Controladoria Geral do Estado da Paraíba, segundo a teoria dos dois fatores de Frederick Herzberg

Abstract

Motivation in the work environment is a broadly discussed topic, at different times, including several theories that discuss this theme, as it represents an important characteristic to people’s development within organizations, and therefore for the accomplishment of the aimed organizational results. The public organization Controladoria Geral do Estado da Paraíba (CGE/PB) presents a peculiar set of important characteristics for the Paraiba state development, having its main purpose the quality improvement of the public resources management. The public accounts auditors are the targeting population of this research that presents the main goal of knowing the factors that most encourage or discourage them in their work at CGE/PB, assuming as theoretical background the two factors theory of Frederick Herzberg. As specifics objectives, this work aims to describe the hygienic factors and to point out the motivational factors of the public accounts auditors of the CGE/PB, as well as to distinguish the institutional strengths and weaknesses, regarding the auditor’s motivation. This study presents a predominantly qualitative approach, with a descriptive purpose, and it is also a case study. It was used a semistructured interview script, applied to fourteen people, in association with a theoretical background, aiming to accomplish all the research objectives. It was approached the hygienic and motivational factors, and were listed the strengths and weaknesses of the organization under analysis, regarding auditors' motivation at work.