Palabras clave
Evaluación del Desempeño Organizacional
ADO
Paradigmas Científicos
Teorías científicas
ProKnow-C
ADO
Paradigmas Científicos
Teorías científicas
ProKnow-C
Cómo citar
Evaluación del Desempeño Organizacional: trayectoria de las investigaciones internacionales por medio de paradigmas y teorias. (2018). Cuadernos De Contabilidad, 19(47), 94-116. https://doi.org/10.11144/Javeriana.cc19-47.pado
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Resumen
La investigación sobre Evaluación del Desempeño Organizacional (ADO) puede estar influenciada por diferentes paradigmas científicos y analizada por diferentes teorías. Esta diversidad evidencia la pluralidad de pensamientos en la agregación de valor al conocimiento científico. En ese sentido, esta investigación tuvo como objetivo caracterizar la trayectoria de las investigaciones internacionales en cuanto a los paradigmas científicos y las teorías adoptadas en el área de la ADO. Para orientar los procedimientos de investigación, se seleciono el instrumento de intervención Knowledge Development Process-Constructivist (Proknow-C), lo que conformó el Portafolio Bibliográfico con 31 artículos de cuño teórico y 39 de cuño empírico. Los resultados permiten inferir que las investigaciones en el área de la ADO no evolucionaron en función ni de los paradigmas científicos que las informaron ni de las teorías adoptadas. Gran parte de los estudios, por ser informados por su enfoque positivista, no presentan nuevas propuestas para atender las demandas de asuntos/sociales actuales, pero si busca agrupar y presentar, de forma cronológica, la trayectoria histórica del área y las medidas/modelos/sistemas y las emergencias de estas demandas. Aunque el uso de teorías con ‘miradas’ institucional e individual se hace presente, su uso para la amplitud de la ADO y su asociación con teorías advenidas de otras áreas de conocimiento todavía son incipientes.
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Bititci, U. S. (1995). Modelling of Performance Measurement Systems in Manufacturing Enterprises. International Journal of Production Economics, 42(2), 137-147. https://doi.org/10.1016/0925-5273(95)00172-7
Bititci, U. S., Mendibil, K., Martinez, V., & Albores, P. (2005). Measuring and Managing Performance in
Extended Enterprises. International Journal Operations & Production Management, 25(4), 333-353. https://doi.org/10.1108/01443570510585534
Bititci, U. S., Mendibil, K., Nudurupati, S., Garengo, P., & Turner, T. (2006). Dynamics of Performance Measurement and Organisational Culture. International Journal Operations & Production Management, 26(12), 1325-1350.https://doi.org/10.1108/01443570610710579
Bititci, U. S., Turner, U., & Begemann, C. (2000). Dynamics of Performance Measurement Systems. International Journal Operations & Production Management, 20(6), 692-704. https://doi.org/10.1108/01443570010321676
Bititci, U., Cocca, P., & Ates, A. (2015). Impact of Visual Performance Management Systems on the Performance
Management Practices of Organisations. International Journal Production Research, 54(6), 1571-1593. https://doi.org/10.1080/00207543.2015.1005770
Bititci, U., Garengo, P., Dörer, V., & Nudurupati, S. (2012). Performance Measurement: Challenges
for Tomorrow. International Journal Management Reviews, 14(3), 305-327. https://doi.org/10.1111/
j.1468-2370.2011.00318.x
Bourne, M., Kennerley, M., & Franco-Santos, M. (2005). Managing rough Measures: A Study of
Impact on Performance. Journal Manufacturing Technology Management, 16(4), 373-395. https://
doi.org/10.1108/17410380510594480
Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, Implementing and Updating Performance Measurement Systems. International Journal Operations & Production Management, 20(7), 754-771. https://doi.org/10.1108/01443570010330739
Broadbent, J., & Laughlin, R. (2009). Performance Management Systems: A Conceptual Model. Management Accounting Research, 20(4), 283-295. https://doi.org/10.1016/j.mar.2009.07.004
Burrell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis. Elements of the Sociology of Corporate Life. London: Heinemann Educational Books.
Caldas, M. P. (2005). Paradigmas em estudos organizacionais: uma introdução à série. RAE-Revista de Administração de Empresas, 45(1), 53-57. http://dx.doi.org/10.1590/S0034-75902005000100008
Canonico, P., De Nito, E., Esposito, V., Martinez, M., Mercurio, L., & Pezzillo iacono, M. (2015). e Boundaries of a Performance Management System Between Learning and Control. Measuring Business Excellence, 19(3), 7-21.https://doi.org/10.1108/MBE-04-2015-0021
Carlsson-Wall, M., Kraus, K., & Messner, M. (2016). Performance Measurement Systems and the Enactment of Different Institutional Logics: Insights from a Football Organization. Management Accounting Research, 32,45-61. https://doi.org/10.1016/j.mar.2016.01.006
Carneiro-da-Cunha, J. A., Hourneaux Jr, F., & Corrêa, H. L. (2016). Evolution and Chronology of the Organisational Performance Measurement Field. International Journal Business Performance Management, 17(2), 223-240.https://doi.org/10.1504/IJBPM.2016.075553
Chenhall, R., & Langeld-Smith, K. (1998). Factors Inuencing the Role of Management Accounting in the Development of Performance Measures Within Organizational Change Programs. Management Accounting Research, 9(4), 361-386. https://doi.org/10.1006/mare.1998.0080
Choong, K. K. (2014a). Has this Large Number of Performance Measurement Publications Contributed to its BetterUnderstanding? A Systematic Review for Research and Applications. International Journal Production Research, 52(14), 4174-4197. https://doi.org/10.1080/00207543.2013.866285
Choong, K. K. (2014b). The Fundamentals of Performance Measurement Systems: a Systematic Approach to Theory and a Research Agenda. International Journal Productivity and Performance Management, 63(7), 879-922. https://doi.org/10.1108/IJPPM-01-2013-0015
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