Relações entre motivação e desempenho na fiscalização da Receita Federal do Brasil

Abstract

Individual job performance is a fundamental construct in the field of organizational behavior. Among the most important determinants of performance is motivation, one of the main processes that explain human behavior. In this context, this study aimed to answer how motivational factors could be used to manage the performance of the internal revenue audit of the Brazilian Federal Revenue Service. The general objective of the research was to prepare a technical report of management measures aimed at favoring individual performance in this activity, through motivational factors. To achieve this objective, it was necessary, among other specific objectives, to analyze the organizational context and the performance management system of the Tax Auditors who perform this activity, determine their levels of motivation and individual performance at work and verify whether there was, in fact, a relationship between motivation and performance in the case under study. Finally, the causes of these professionals' perceptions about their own performance were investigated. Thus, the organizational context was studied, including the performance management systems applicable to the activity. Through a survey, data on motivation and performance were obtained from the study population. To measure motivation and performance, the Work Motivation Measure and the General Work Performance Scale were applied, instruments designed in Brazil and based on Expectancy Theory and performance theories. In addition, individual performance indexes of some respondents were obtained and used, based on an objective indicator used by the organization. The 307 participants were also asked what could be done to facilitate their performance and not harm their motivation. The quantitative data were subjected to correlation analysis, multiple linear regression and structural equation modeling. Among the main results of the research, significant correlations were found between motivation and behavioral performance, in all their dimensions, but not between these and the performance indicator used by the organization. In an explanatory model of performance, valence and expectation acted as predictors of task- and context-oriented performance, but this did not occur with instrumentality. Through content analysis, five thematic categories were identified: remuneration, training, technical-administrative support, autonomy, leadership, professional recognition and institutional strengthening. Based on the research results, several management measures were proposed to promote performance in inspections, through factors that affect the motivation of the Tax Auditors responsible for these activities.