Diagnóstico y propuesta de estrategias para el manejo de la rotación del recurso humano y sus implicaciones financieras en empresas de servicios de auditoria.
| dc.contributor.advisor | Cortes Villafradez, Raul Alberto | |
| dc.creator | Galindo Cuervo, Yenny Paola | |
| dc.creator | Galindo Cuervo, Flor Marina | |
| dc.date.accessioned | 2026-01-13T20:25:36Z | |
| dc.date.created | 2026-01-13 | |
| dc.description.abstract | La alta rotación de personal en las firmas de auditoría especialmente en las Big Four (EY, KPMG, Deloitte y PWC) constituye un desafío crítico que afecta el desempeño operativo, financiero y organizacional del sector en donde se encuentra. Es por esto que en este proyecto se analizan las causas de la alta rotación de personal, las cuales están vinculadas principalmente a largas cargas laborales, compensaciones, expectativas de ascensos y bonificaciones esperadas especialmente en temporada alta. A partir de un diagnóstico organizacional, se identifican los impactos en productividad, calidad del servicio, pérdida de conocimiento y aumento de costos asociados al reemplazo y capacitación del talento. El estudio integra enfoques de gestión de recursos humanos, comportamiento organizacional y estrategia empresarial para comprender cómo los factores internos influyen en la sostenibilidad del talento. Además, evalúa la relación entre la rotación y los indicadores financieros, incluido el Retorno sobre la Inversión (ROI), apoyándose en literatura académica y referencias sectoriales. Como resultado, se proponen estrategias orientadas a mejorar la retención, tales como redistribución equitativa de cargas laborales, fortalecimiento del clima organizacional, programas de bienestar y políticas de salario emocional. Esta investigación ofrece herramientas prácticas para que las firmas de auditoría reduzcan la rotación, incrementen la satisfacción laboral y optimicen su competitividad en un entorno altamente exigente. | |
| dc.description.abstractenglish | Employee turnover in audit firms particularly within the Big Four (EY, KPMG, Deloitte, and PwC) represents a critical challenge that significantly affects operational efficiency, financial performance, and organizational stability. This study examines the root causes of high turnover, which are primarily associated with heavy workloads, compensation structures, promotion expectations, and bonus cycles, especially during peak audit seasons. Through an organizational diagnostic approach, the research identifies the effects of turnover on productivity, service quality, knowledge retention, and the rising costs linked to recruitment, training, and talent development. The analysis integrates perspectives from human resource management, organizational behavior, and strategic management to understand how internal organizational factors influence talent sustainability. Furthermore, the study evaluates the relationship between turnover and key financial indicators, such as Return on Investment (ROI), drawing on academic literature and industry reports. Based on these findings, targeted strategies are proposed to improve employee retention, including equitable workload distribution, enhancement of organizational climate, implementation of well-being programs, and the adoption of emotional salary policies. This research offers practical insights and evidence-based recommendations for audit firms seeking to reduce turnover, strengthen employee satisfaction, and improve their competitive performance in a highly demanding and dynamic environment. | |
| dc.format.extent | 111 páginas | |
| dc.format.mimetype | application/pdf | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12010/38738 | |
| dc.language.iso | es | |
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| dc.subject | Rotación | |
| dc.subject | Auditoría | |
| dc.subject | Talento | |
| dc.subject | Clima organizacional | |
| dc.subject | Big Four (EY, KPMG, Deloitte y PWC) | |
| dc.subject.keyword | Turnover | |
| dc.subject.keyword | Audit | |
| dc.subject.keyword | Talent | |
| dc.subject.keyword | Organizational climate | |
| dc.subject.keyword | Big four | |
| dc.subject.lemb | Rotación de personal | |
| dc.subject.lemb | Auditoría - Administración de personal | |
| dc.subject.lemb | Gestión del talento humano | |
| dc.title | Diagnóstico y propuesta de estrategias para el manejo de la rotación del recurso humano y sus implicaciones financieras en empresas de servicios de auditoria. | |
| dc.type.coar | http://purl.org/coar/resource_type/c_bdcc |
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