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O presente estudo tem como objetivo geral identificar os fatores internos e externos que interferem no clima organizacional dos escritorios de contabilidade do oeste de Santa Catarina. Os procedimentos metodologicos utilizados para a obtencao das respostas basearam-se em uma pesquisa quantitativa e descritiva, operacionalizada por aplicacao de um questionario de Likert 5 pontos, por meio da tecnica survey . A amostra e composta por 66 colaboradores e gestores dos escritorios de contabilidade pertencentes a regiao de abrangencia da Agencia de Desenvolvimento Regional de Itapiranga- SC. A pesquisa identificou que o perfil dos entrevistados e formado em maior parte pelo genero feminino, com idade media de 33 anos, e, em sua maioria, formacao superior completo. Resultou-se entao, em avaliacoes positivas em relacao aos fatores internos, sendo que em relacao ao fator vida profissional, apresentou-se a variavel com a maior media e em relacao a assistencia aos funcionarios, mostrou-se a variavel com a menor media. Quanto aos fatores externos, a maioria tambem apresentou medias positivas, em que, a variavel que obteve menor media refere-se ao regime politico nacional.  Finalizando, conclui-se que o clima organizacional dos escritorios de contabilidade da regiao oeste catarinense, tanto nos fatores internos, quanto externos, pode ser considerado bom, entretanto, alguns pontos ainda precisam ser melhorados, principalmente em relacao a assistencia aos funcionarios, como os seguros de vida, auxilio alimentacao e assistencia medica e dentaria. Palavras-Chave : Clima organizacional. Fatores internos. Fatores externos. Setor contabil. ORGANIZATIONAL CLIMATE: A STUDY IN THE ACCOUNTING SECTOR OF WESTERN SANTA CATARINA Abstract : The present study has as general objective to identify the internal and external factors that interfere in the organizational climate of the accounting offices of the west of Santa Catarina. The methodological procedures used to obtain the answers were based on a quantitative and descriptive research, operationalized by application of a 5 point Likert questionnaire, using the survey technique. The sample is composed of 66 employees and managers of the accounting offices belonging to the region of scope of the Agencia de Desenvolvimento Regional de Itapiranga-SC. The research identified that the profile of the interviewees is formed mostly by the female gender, with a mean age of 33 years, and referring to training, the majority have completed higher education. The result was positive evaluations in relation to the internal factors, and in relation to the professional life factor, the variable with the highest average was presented in relation to assistance to the employees, the variable with the lowest average was shown. As for external factors, the majority also presented positive averages, where the variable that obtained lower average refers to the national political regime. Finally, it can be concluded that the organizational climate of accounting offices in the western region of Santa Catarina,  both internal and external, can be considered good, however, some points still need to be improved, especially in relation to employee assistance, such as life insurance, food aid and medical and dental assistance. Keywords: Organizational climate. Internal factors. External factors. Accounting sector.

CLIMA ORGANIZACIONAL: UM ESTUDO NO SETOR CONTÁBIL DO OESTE CATARINENSE