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Diagnóstico del síndrome de burnouten los contadores públicos de la región Andina en Colombia

Author

Listed:
  • Yaquelin Castaneda Novoa
  • Gloria Milena Valero Zapata
  • Ruth Alejandra Patiño Jacinto

Abstract

La investigación tiene como objetivo realizar un diagnóstico de los niveles del síndrome de burnout en contadores públicos de la región Andina en Colombia. Desde esta consideración, se describe la población objeto de estudio y se determinan sus niveles por dimensión del síndrome de burnout, para finalmente analizar la relación de dichos niveles con algunas características sociodemográficas (ciudad de nacimiento, estrato social, edad, entre otros), laborales (anos de experiencia, horas laboradas al día, entre otros) y hábitos de vida (tiempo dedicado al ocio, número de veces que come al día, entre otros). Para ello, se implementaron dos instrumentos, entre ellos la prueba de Maslach Burnout Inventory, a 65 contadores públicos de la región Andina en Colombia; evidenciando niveles bajos del síndrome deburnout en el 35,4 % de los profesionales y, por ende, una tendencia a que la mayoría de los profesionales tengan niveles intermedios y altos en las dimensiones del síndrome de burnout. En este sentido, la contribución fundamentalmente corresponde a que se abordó la variable hábitos de vida y otras características que no han sido relacionadas en investigaciones en Colombia sobre el síndrome de burnout y la profesión contable; además de analizar casos especiales que dan cuenta de aquellos profesionales con resultados altos o bajos en las tres dimensiones del síndrome de burnout, o de quienes no necesariamente evidencian una secuencia puntual entre las tres dimensiones.******The objective of this research is to carry out a diagnosis of the burnout syndrome levels in public accoun-tants in the Colombian Andean region. Based on this consideration, the target population is described and their levels per dimension of the burnout syndrome are determined, to finally analyze the relationship of such levels to some socio-demographic characteristics (city of birth, socioeconomical level, age, amongst others), labor elements (years of experience, hours worked per day, amongst others), and habits (leisure time, number of meals per day, amongst others). To obtain these results, two instruments were implemented. One of them was the Maslach Burnout Inventory which was applied to 65 public accountants in the Andean region in Colombia; showing low levels of the burnout syndrome dimensions in 35.4% of the professionals, and therefore, a trend for most of them to having intermediate and high levels in the burnout syndrome dimensions. In this sense, the contribution fundamentally corresponds to having addressed the life-habits variable and other characteristics which had not been involved in previous research in Colombia about the burnout syndrome and the accounting profession; in addition to having analyzed special cases which account for those professionals with high or low results in the three burnout syndrome dimensions, or those who do not necessarily show a specific sequence amongst the three dimensions.******Esta pesquisa tem como objetivo fazer um diagnóstico dos níveis de síndrome de burnout em contadores públicos na regiao andina da Colombia. Descrevese a populacao em estudo e seus níveis sao determinados por dimensao da síndrome de burnout, para finalmente analisar a relacao desses níveis com algumas características sociodemográficas (cidade de nascimento, estrato social, idade, entre outros), trabalho (anos de experiencia, horas trabalhadas por dia, entre outros) e hábitos de vida (tempo dedicado ao lazer, número de refeicoes diárias, entre outros). Para isso, foram implementados dois instrumentos, entre eles o teste Maslach Burnout Inventory, a 65 contadores públicos da regiao andina da Colombia. Apresentouse baixos níveis de síndrome de burnout em 35,4% dos profissionais e, portanto, uma tendencia da maioria dos profissionais apresentar níveis intermediários e altos nas dimensoes da síndrome de burnout. Nesse sentido, a contribuicao corresponde fundamentalmente ao fato de que foi abordada a variável “hábitos de vida” e outras características nao relacionadas nas pesquisas na Colombia sobre a síndrome de burnout e a profissao contábil. Além disso, também foram analisados casos especiais que englobam profissionais com resultados altos ou baixos nas tres dimensoes da síndrome de burnout ou os profissionais que nao necessariamente apresentam uma sequencia específica entre as tres dimensoes.

Suggested Citation

  • Yaquelin Castaneda Novoa & Gloria Milena Valero Zapata & Ruth Alejandra Patiño Jacinto, 2021. "Diagnóstico del síndrome de burnouten los contadores públicos de la región Andina en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 29(1), pages 127-149, March.
  • Handle: RePEc:col:000180:019233
    DOI: 10.18359/rfce.5259
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    More about this item

    Keywords

    síndrome de burnout; agotamiento emocional; despersonalización; realización personal; contadores públicos; Contaduría Pública;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M5 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics

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