REFLEXIÓN CRÍTICA EN TORNO A LOS FACTORES ORGANIZACIONALES QUE MOLDEAN EL AMBIENTE LABORAL EN LAS TRANSNACIONALES BIG FOUR

Abstract

The professional practice of accounting, auditing and management in transnational organizations called Big Four presents complex work environments and high demand for technical skills, building competitive environments among their employees. This article aims to critically reflect on the conditions and factors that shape the work environment that is generated within these organizations, discussing the positions of employees with different academic perspectives. Methodologically, the article is based on a qualitative research process, leading reflection through discussions on human management in organizations, labor exploitation, organizational behavior, work motivation and the role of millennials in contemporary forms of work. The findings indicate that the work environment in the Big Four does not represent a positive result in the cost-benefit relationship, since the conditions of work stress prone to burnout syndrome and progressive rejection of accounting processes are prevalent, generating a bifurcation between its employees : 1) an irrational love for the company on account of dedicating their lives to organizational development, or; 2) a totalitarian rejection of the work scheme, valuing the techniques learned

Keywords

• big four
• financial capitalism
• organizational structure
• work environment