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Lucas dos Santos Matos https://orcid.org/0000-0001-6736-7227

Sandra Rolim Ensslin https://orcid.org/0000-0001-7420-8507

Leonardo Ensslin https://orcid.org/0000-0001-7963-4679

Resumen

El presente estudio tiene por objetivo desarrollar un mapa conceptual sobre el ciclo de vida de los sistemas de evaluación de desempeño, señalando las características, funciones y procesos de cada una de sus fases. Se trata de una investigación exploratoria y descriptiva, de naturaleza teórica y cualitativa. Se realizó una revisión de literatura compuesta por 30 artículos representativos del tema evaluación de desempeño. Los artículos fueron seleccionados aplicando la metodología ProKnow-C. Los resultados encontrados evidencian la preocupación de los estudios del área por desarrollar estructuras de sistemas de evaluación que se puedan generalizar. Igualmente, son relevantes los aspectos relacionados con la importancia del uso de herramientas de evaluación de desempeño como apoyo gerencial. Sin embargo, es evidente la ausencia de estudios relativos a la etapa de implementación y, principalmente, a la revisión de los sistemas. Estos asuntos representan un menor volumen de investigaciones y carecen de conceptos para su consolidación.

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Keywords

Evaluación de desempeño, sistemas de evaluación de desempeño, ciclo de vida

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Cómo citar
dos Santos Matos, L., Rolim Ensslin, S., & Ensslin, L. (2020). Análisis de los ciclos de vida de los sistemas de evaluación de desempeño: características, funciones y procesos. Cuadernos De Contabilidad, 21, 1-18. https://doi.org/10.11144/Javeriana.cc21.acvs
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