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Motivations and attitudes of auditors in the workplace in Portugal
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Resumo(s)
Esta dissertação analisa a forma como diferentes tipos de recompensas – intrínsecas e extrínsecas, a sobrecarga de trabalho e as orientações motivacionais se associam com o compromisso organizacional e com o desempenho individual, tendo como contexto empírico os auditores a exercer em Portugal. A auditoria constitui um ambiente profissional particularmente exigente, caracterizado por elevados níveis de carga de trabalho e pressão associada ao desempenho, o que a torna especialmente relevante para a análise destas relações. Apesar da extensa literatura sobre recompensas, carga de trabalho e motivação, estes elementos têm sido frequentemente analisados de forma isolada ou através de modelos parciais, resultando numa evidência limitada quanto aos seus efeitos conjuntos num quadro teórico integrado, em particular no contexto português. Para colmatar esta lacuna, o estudo desenvolve e testa empiricamente um modelo teórico que relaciona recompensas, sobrecarga de trabalho, motivação, compromisso organizacional e desempenho individual. Os dados foram recolhidos através de um questionário online aplicado entre 2020 e 2021, tendo sido obtida uma amostra final de 301 respostas de auditores. O modelo proposto foi analisado através da Modelação de Equações Estruturais por Mínimos Quadrados Parciais (PLS-SEM). A análise empírica indica que as recompensas extrínsecas e intrínsecas estão associadas à motivação extrínseca e intrínseca, respetivamente. Ambas as formas de motivação apresentam uma relação positiva com o compromisso organizacional, enquanto a sobrecarga de trabalho está associada negativamente ao compromisso. O compromisso organizacional, por sua vez, encontra-se positivamente relacionado com o desempenho individual. De modo geral, os resultados contribuem para a literatura ao integrarem estes construtos num único modelo explicativo e ao fornecerem evidência empírica proveniente do contexto laboral português. Adicionalmente, o estudo apresenta implicações práticas para as organizações que operam em ambientes de trabalho exigentes, como o setor de auditoria.
This dissertation examines how different types of rewards – intrinsic and extrinsic, work overload, and motivational orientations are associated with organizational commitment and individual performance, using statutory auditors working in Portugal as the empirical context. Auditing represents a demanding professional environment characterized by high workload and performance pressures, making it particularly relevant for examining these relationships. Despite extensive research on rewards, workload, and motivation, these elements are often examined separately or within partial models, leaving limited evidence on their joint effects within an integrated framework, particularly in the Portuguese context. To address this gap, the study develops and empirically tests a theoretical model linking rewards, work overload, motivation, organizational commitment, and individual performance. Data were collected through an online questionnaire administered in 2020-2021, resulting in a final sample of 301 responses from statutory auditors. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical analysis indicates that extrinsic and intrinsic rewards are associated with extrinsic and intrinsic motivation, respectively. Both forms of motivation are positively related to organizational commitment, while work overload is negatively associated with commitment. Organizational commitment, in turn, is positively related to individual performance. Overall, the findings contribute to the literature by integrating these constructs into a single explanatory model and by providing empirical evidence from the Portuguese work context. The study also offers practical insights for organizations operating in demanding work environments such as auditing.
This dissertation examines how different types of rewards – intrinsic and extrinsic, work overload, and motivational orientations are associated with organizational commitment and individual performance, using statutory auditors working in Portugal as the empirical context. Auditing represents a demanding professional environment characterized by high workload and performance pressures, making it particularly relevant for examining these relationships. Despite extensive research on rewards, workload, and motivation, these elements are often examined separately or within partial models, leaving limited evidence on their joint effects within an integrated framework, particularly in the Portuguese context. To address this gap, the study develops and empirically tests a theoretical model linking rewards, work overload, motivation, organizational commitment, and individual performance. Data were collected through an online questionnaire administered in 2020-2021, resulting in a final sample of 301 responses from statutory auditors. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical analysis indicates that extrinsic and intrinsic rewards are associated with extrinsic and intrinsic motivation, respectively. Both forms of motivation are positively related to organizational commitment, while work overload is negatively associated with commitment. Organizational commitment, in turn, is positively related to individual performance. Overall, the findings contribute to the literature by integrating these constructs into a single explanatory model and by providing empirical evidence from the Portuguese work context. The study also offers practical insights for organizations operating in demanding work environments such as auditing.
Descrição
Trabalho Final de Mestrado, Accounting, ISEG, 2026.
Palavras-chave
Rewards Employee Motivation Work Overload Organizational Commitment Individual Performance Auditing Recompensas Motivação dos trabalhadores Sobrecarga de trabalho Comprometimento organizacional Desempenho individual Auditoria