A influência da ambidestria na qualidade e no desempenho dos serviços prestados pelo perito contábil ao tribunal de justiça do estado do Paraná

Abstract

This research aimed to investigate the influence of ambidexterity on the accounting expert's behavior, and its relationship with the quality of services and professional performance, in the provision of services to the justice system. To this end, an exploratory methodology of a quantitative nature was used. As a method, bibliographical and field surveys were carried out, and data collected through the application of questionnaires to 585 accounting experts registered with CAJU/TJPR, of which the sample calculated at 174, returned 86 responses. Data analysis was carried out using the structural equation model. The locus of the research was the Registry of Justice Assistants (CAJU), linked to the Court of Justice of the State of Paraná, where tax experts registered in the “accounting/accounting” group work. The theme was chosen due to the need to analyze the adaptability of these professionals to the challenges imposed by the profession. The greatest contribution of this study is the identification of the positive influence of ambidexterity on improving quality and the consequent impact on the performance of services provided, constituting a paradigm to be used in career management. From the results it is inferred that financial results are able to balance the exploration and exploitation of skills, that ambidexterity influences the quality of services and professional performance, and that professional performance is related to the quality of services.