A relação dos estilos de liderança e da inteligência emocional na percepção das dimensões do controle interno: um estudo no Instituto Federal da Bahia
Keywords:
Controle Interno. Liderança. Inteligência Emocional. COSO. Administração Pública.Abstract
The objective of this research is to identify the relationship between leadership styles and emotional intelligence of managers in the administrative and teaching areas of the IFBA in the perception of the dimensions of internal control according to the components of the COSO model. The study took place at the Federal Institute of Bahia (IFBA) through the application of a questionnaire to managers to seek a better understanding of behavioral aspects that can influence perceptions regarding the importance attributed to internal control. The methodological approach of the research was quantitative using descriptive and inferential statistics, in the survey strategy with a cross-sectional section. The questionnaire was built based on instruments previously tested by other authors and was sent electronically through the Google Forms platform, being answered by a total of 71 respondents who made up the final sample of the study. The results indicate that when managers adopt a transformational leadership style they tend to attribute greater relevance to the dimensions of internal control. On the other hand, no evidence was found demonstrating the relationship between the transactional leadership and emotional intelligence variables with the perception of the importance of internal control. Therefore, the research contributes to the deepening of discussions in the literature on the topic, by paying attention to behavioral factors that can impact the effective implementation of internal control. The research results may have practical implications in the development of emotional intelligence skills and strengthening leadership approaches managers that align with organizational internal control goals, aiming to improve management effectiveness.
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