Sistema de recompensa aplicado a escritório de contabilidade com métricas de acompanhamento de desempenho

Abstract

This study is situated within the context of managerial accounting by introducing fundamental strategic tools for developing actions aimed at increasing operational efficiency and maximizing results, thereby directly assisting the top management of companies. The primary objective was to identify the motivational profile of employees for implementing a reward system with performance metrics in an accounting office. The adopted methodology is characterized as descriptive research concerning the objective. Regarding the procedures, it is a case study combined with bibliographic research. Concerning the approach to the problem, a mixed-method approach was chosen, integrating qualitative and quantitative methods. Data were collected through a questionnaire applied at the Alfa Accounting Office, based on key motivational theories, to understand the motivational profile of employees in generating results for the company. The results revealed some divergences from classical motivation theories. However, most findings aligned with Herzberg's Two-Factor Theory, highlighting personal development and workplace recognition as primary motivators. Regarding Maslow's Hierarchy of Needs Theory, an inversion in the pyramid hierarchy was observed, with security being the main motivational factor. This includes aspects such as job stability and financial protection, forming the pyramid's base, reflecting the specific characteristics of the studied context.Based on the identified profile, a reward system model with performance evaluation metrics was developed.