Abstract
Absenteeism is seen as a critical problem in public organizations, since the factors that generate it negatively impact the productivity of organizations. In this sense, considering that Federal Institutions of Higher Education represent almost half of the entire workforce existing in the Federal Executive Branch, this article aims to identify absenteeism, as well as its typification, in addition to measuring its accounting reflex. The methodology adopted was panel data analysis, through the analysis of the absenteeism index with time series from 2008 to 2018. The research findings reinforce that absenteeism is more representative when it is due to a stricto sensu graduate program and medical licenses. Furthermore, it was found that the absenteeism rate doubles every 5 years.
Highlights
Contemporary society presents historical advances stemming from socioeconomic, political, scientific, technological and cultural factors
The results indicate that absenteeism has greater expression when it occurs due to a stricto sensu graduate program and sick leave, so it was observed that it ends up doubling every 5 years as shown in this article
Absenteeism has important consequences for both employees and organizations, as the increase in absenteeism decreases the optimal levels of individuals on the payroll of companies and individuals present, while the ideal number of work hours per worker in attendance increases, to obtain balance
Summary
Contemporary society presents historical advances stemming from socioeconomic, political, scientific, technological and cultural factors. According to Wilson (2005), within organizations, simple tasks have become complex, the number of leaders and society have increased in great proportion, and such changes have impacted the way the government is managed, public resources are managed, and accountability is rendered In this light, studies in the areas of economics and accounting consider that employees may decide whether or not to be present in the work environment, according to their maximization of utility and well-being, with finite resources of time and money. The comparative statistics of the absence behavior provides that variations in the wage rate generate a certain variation in the individual's propensity to be absent from work. There are individual costs of absences due to the risk of being fired, or due to the direct loss of income due to the individual's absence from the workplace (Costa, 2015)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
