Fatores preditores da Síndrome Burnout entre profissionais que atuam em firmas de auditoria independente

Abstract

Burnout Syndrome has emerged as one of the main occupational health problems in the contemporary context, especially in professions characterized by long working hours, pressure for results, and high task complexity. Among these professions, independent auditing is particularly susceptible to the development of professional exhaustion due to the nature of its activities, which include extended working hours, high levels of pressure, legal responsibility, and strict deadlines. In this context, the present study aims to analyze the predictors of Burnout Syndrome among professionals working in independent audit firms. The research is classified as exploratory and descriptive, adopting a mixed qualitative-quantitative approach. Data were collected through the application of a questionnaire based on the Maslach Burnout Inventory (MBI) to 165 independent auditors, as well as through semi-structured interviews with eight experienced professionals. Quantitative data were analyzed using descriptive statistics, factor analysis, and multiple linear regression, while qualitative data were examined through content analysis. The results indicate high levels of emotional exhaustion among auditors, especially among younger professionals, women, employees of multinational firms, and individuals subjected to intense busy season routines. Depersonalization was also observed, although at lower levels, while personal accomplishment showed heterogeneous patterns associated with organizational support and opportunities for professional development. The interviews confirmed that workload overload, tight deadlines, simultaneous demands, and difficulties in balancing personal and professional life are structural elements that intensify burnout in the profession. As its main contribution, the study broadens the understanding of burnout predictors among independent auditors-an area still underexplored in the national literature-providing insights for audit firms to rethink management practices, occupational health policies, and work design. The findings reinforce the need for institutional policies aimed at reducing psychosocial risks and strengthening well-being strategies, contributing to improved quality of working life and to the sustainability of the profession.