Análise de turnover em escritórios de contabilidade na cidade de Pato Branco: os desafios da retenção de talentos na perspectiva do gestor

Abstract

The accounting sector faces high turnover due to the demand for qualified professionals and strong competition. Turnover generates operational, financial, and strategic consequences, resulting in various negative impacts. This study aimed to analyze the main causes of turnover in accounting firms in the city of Pato Branco, Paraná. The research, based on a literature review, adopts an exploratory and descriptive approach, with a quali-quantitative nature, using data collection to understand the phenomenon in the selected firms. A structured questionnaire was administered to managers, divided into three sections (firm identification, manager profile, and assessment of perceived turnover), totaling 21 valid responses. The data were analyzed using descriptive statistics, charts, and linear regressions, allowing management practices to be related to turnover perceptions. The results showed that most managers identify turnover levels as medium to high, mainly reflected in the time spent training new employees, the need for constant replacements, and the impact on client trust. It was found that most departures occur at the employee’s initiative, with organizational climate and lack of growth opportunities being the main causes. It was also observed that formal human resource management practices, on their own, have little influence on reducing turnover; what proved more relevant was the effective application of retention actions, even if informal. It is concluded that, although turnover does not present extreme rates, its negative effects make improvements in the organizational environment and the strengthening of talent attraction, development, and retention policies essential.