Measuring the Costs of Faculty Turnover, Teacher Absenteeism and their Implications for the Performance of Higher Education Institutions: A Case Study at the Faculty of Economics, Uon
Keywords:
tax administration, Direct Tax Reforms, Exemption Limit/Threshold Limit, Taxable slabs and Tax Rates, Tax-GDP Ratio, Tax Buoyancy, Integrity, Stewardship, A ccountability, Mammon of Unrighteousness, Business ethics, Performance, Higher education institutions, Turnover; Turnover costsAbstract
The research “Measuring the Costs of Faculty Turnover and Teacher Absenteeism and Their Implications for the Performance of Higher Education Institutions” aims to demonstrate the costs arising from turnover at the Faculty of Economics, University 11 de Novembro (FEUON). This study is relevant for institutional management as it allows the identification of dysfunctions that undermine organisational efficiency and financial sustainability. It is a descriptive–exploratory study with a qualitative approach, conducted through field research. Data collection was carried out using semi-structured interviews applied to the heads of the Human Resources, Financial, and Scientific departments, as well as to the teaching and research units, including both active and former faculty members. The information was analysed using statistical techniques that enabled the explanation of the cause–effect relationship between faculty turnover and absenteeism and the costs incurred by the institution. The findings revealed hidden costs amounting to AOA 6,501,607.20, most of which were intangible and identified through the application of the SOF Method. It was observed that faculty turnover not only increases the visible cost structure but also results in productivity loss, disruption of the teaching–learning process, and organisational demotivation, thereby compromising academic quality and institutional performance. The analysis, grounded in socio-economic and behavioural theory, demonstrates that the absence of effective policies for the retention and appreciation of human capital raises hidden costs, undermining the competitiveness and sustainability of FEUON in the medium and long term.
References
Angola Angola (2009) Decreto n^o 7/09, de 12 de Maio, que estabelace a reorganização da instituições de ensino superior Públicos.
Angola Angola (2017) Decreto n^o 437/17, de 29 de Setembro, que aprova oscottos de ensino superior.
G. Bohlander, S. Snell (2009) Administração de Recursos Humanos.
M. Button, C. Lewis, D. Shepherd, L. Brooks (2015) Uncovering the hidden cost of staff fraud: An assessment of 45 cases in the UK. 22(2), 270-283. https://doi.org/10.1108/JFC-02-2014-0008
C. A. Cardozo (2005) Gestão do Turnover.
I. Chiavenato (2009) Recursos humanos: O capital humano das instituções.
I. Chiavenato (2014) Gestão de pessoas: O novo papel de recursos humanos nas organizações.
P. Deco, A. M. C. Gomes (2024) Contabilidade de custos e de gestão nas organizações.
A. Eckert, M. S. Mecca, M. O. Giacomet (2011) As motivações e os reflexos do turnover em termos contábeis e econômicos numa entida sem fins turcativos no municipio gaúcho de Caxias do Sul.
A. Locateli, V. Z. Lima, D. D. Domenico, N. A. Andreoli, P. Tissott (2023) Custos com rotatividade de pessoal: Estudo de caso de uma Empresa metalúrgica. https://ojs.fsg.edu.br/index.php/pesquisaextensao/article/view/5949
M. de A. Marconi, E. M. Lakatos (2007) Metodologia do trabalho científico.
J. P. Marras (2011) Administração de recursos humanos: Do operacional ao estrategico.
P. Napoleão (2023) Gestão de competências nas entreprises.
A. P. Pinheiro, D. A. de Souza (2013) Causas eefeitos da rotatividade de pessoal/turnover: Estudo de caso de uma microEmpresa do setor da Educação.
M. I. da C. Santos, R. F. dos Santos (2022) Análise da rotatividade do pessoal como um tipo de custo oculto em uma Empresa do setor de vidros. 14(2), 338-356. https://periodicos.ufrn.br/ambiente/article/view/2408
H. Savall, V. Zardet (2019) Reciclar los costos ocultos durables: La gestion socialeconomica. Métofo y resultados. 8(16), 17-43. https://rayo.xoc.uam.mx/index.php/Rayo/article/view/268
H. Savall, V. Zardet (2020) Maîtriser les coûts et les performances cachés: Le contrat d'activité périodiquement néçociable. 409.
C. C. da Silveira (2011) Análise de turnovers na Química Brasil Ltda.
M. A. de Souza, J. R. Alberton, L. H. F. Marquezan, R. P. Monteiro (2013) Fatores determinantes de occurência de custos ocultos: Estudo em uma cooperativa agroindustrial de arroz do Rio Grande do Sul. 9(1), 6-27. https://www.redalyc.org/pdf/1170/117025717002.pdf
S. G. Trejo, B. Rodríguez, B. Marcela (2010) O potencial interno da Empresa como estrategía para gerar vantages compatibilas: Pesquisa-ação em uma Empresa mexicana. 9(2), 4-24.
R. Xavier (2006) Gestão de pessoas nautersica: Os desafiros e as soluções.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Authors and Global Journals Private Limited

This work is licensed under a Creative Commons Attribution 4.0 International License.
