Palabras clave
Evaluación de desempeño
sistemas de evaluación de desempeño
ciclo de vida
sistemas de evaluación de desempeño
ciclo de vida
Cómo citar
Análisis de los ciclos de vida de los sistemas de evaluación de desempeño: características, funciones y procesos. (2020). Cuadernos De Contabilidad, 21, 1-18. https://doi.org/10.11144/Javeriana.cc21.acvs
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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.
Behn, R. D. (2003). Why measure performance? Different purposes require different measures. Public Administration Review, 63(5), 586-606. https://doi.org/10.1111/1540-6210.00322.
Bititci, U., Garengo, P., Dörfler, V., & Nudurupati, S. (2012). Performance measurement: challenges for tomorrow. International Journal of Management Reviews, 14(3), 305-327. https://doi.org/10.1111/j.14682370.2011.00318.x
Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations & Production Management, 20(7). https://doi.org/10.1108/01443570010330739.
Bourne, M., Neely, A., Mills, J., & Platts, K. (2003). Implementing performance measurement systems: A literature review. International Journal of Business Performance Management, 5(1), 1-24. https://doi.org/10.1111/j.1540-62.10.2007,00860.x
Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), 283-295. http://dx.doi.org/10.1016/j.mar.2009.07.004
Castro, C. M. (1977). A prática da pesquisa. São Paulo: McGraw-Hill do Brasil.
Choong, K. K. (2014a). The fundamentals of performance measurement systems: A systematic approach to theory and a research agenda. International Journal of Productivity and Performance Management, 63(7), 879-922. http://doi.org/10.1108/IJPPM-01-2013-0015
Choong, K. K. (2014b). Has this large number of performance measurement publications contributed to its better understanding? A systematic review for research and applications. International Journal of Production Research, 52(14), 4174-4197. http://doi.org/10.1080/00207543.2013.866285
Creswell, J. W. (2014). Research design: qualitative, quantitative, and mixed methods approaches, 4th ed. London: Sage Publications.
Cuccurullo, C., Aria, M., & Sarto, F. (2016). Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains. Scientometrics, 108(2), 595-611. http://doi.org/10.1007/s11192-016-1948-8.
Ensslin, S. R., Ensslin, L., Matos, L. D. S., Dutra, A., & Ripoll-Feliu, V. M. (2015). Research opportunities in performance measurement in public utilities regulation. International Journal of Productivity and Performance Management, 64(7), 994-1017. https://doi.org/10.1108/IJPPM-05-2014-0067
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263-282. https://doi.org/10.1016/j.mar.2009.07.003
Folan, P., & Browne, J. (2005). A review of performance measurement: Towards performance management. Computers in Industry, 56(7), 663-680. https://doi.org/10.1016/j.compind.2005.03.001.
Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Neely, A. (2007). Towards a definition of a business performance measurement system. International Journal of Operations and Production Management, 27(8), 784-801. https://doi.org/10.1108/01443570710763778.
Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79-119. http://dx.doi.org/10.1016/j.mar.2012.04.001.
Ghalayini, A. M., & Noble, J. S. (1996). The changing basis of performance measurement. International Journal of Operations and Production Management, 16(8), 63-80. http://doi.org/10.1108/01443579610125787
Gomes, C. F., Yasin, M. M., & Lisboa, J. V. (2004). A literature review of manufacturing performance measures and measurement in an organizational context: A framework and direction for future research. Journal of Manufacturing Technology Management, 15(6), 511-530. http://doi.org/10.1108/17410380410547906.
Gray, D. E. (2013). Doing research in the real world. London: Sage Publications.
Lebas, M. J. (1995). Performance measurement and performance management. International Journal of Production Economics, 41(1), 23-35. https://doi.org/10.1016/0925-5273(95)00081-X
Matos, L. S., Valmorbida, S. M. I., Martins, V. A., & Ensslin, S. R. (2019). Development of performance evaluation theme: a systematic analysis of the literature. Contextus – Revista Contemporânea de Economia e Gestão, 17(2), 63-97. https://doi.org/10.19094/contextus.v17i2.40146
Micheli, P., & Manzoni, J.-F. (2010). Strategic perform.ance measurement: Benefits, limitations and paradoxes. Long Range Planning, 43(4), 465-476. https://doi.org/10.1016/j.lrp.2009.12.004.
Micheli, P., & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2), 147-156. http://dx.doi.org/10.1016/j.mar.2013.07.005.
Neely, A. (1999). The performance measurement revolution: why now and what next? International Journal of Operations & Production Management, 19(2), 205-228. https://doi.org/10.1108/01443579910247437.
Neely, A. (2005). The evolution of performance measurement research. Developments in the last decade and a research agenda for the next. International Journal of Operations and Production Management, 25(12), 1264-1277. https://doi.org/10.1108/01443570510633648.
Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design: A literature review and research agenda. International Journal of Operations & Production Management, 15(4). http://dx.doi.org/10.1108/01443579510083622.
Nudurupati, S. S., Bititci, U. S., Kumar, V., & Chan, F. T. (2011). State of the art literature review on performance measurement. Computers and Industrial Engineering, 60(2), 279-290. https://doi.org/10.1016/j.cie.2010.11.010.
Otley, D. (1999). Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363-382. https://doi.org/10.1006/mare.1999.0115
Otley, D. (2003). Management control and performance management: whence and whither? British Accounting Review, 35(4), 309-326. https://doi.org/10.1016/j.bar.2003.08.002.
Richardson, R. J. (2011). Pesquisa social: Métodos e técnicas. São Paulo: Editorial Atlas.
Tangen, S. (2004). Performance measurement: from philosophy to practice. International Journal of Productivity and Performance Management, 53(8). https://doi.org/10.1108/17410400410569134.
Taticchi, P., Balachandran, K., & Tonelli, F. (2012). Performance measurement and management systems: state of the art, guidelines for design and challenges. Measuring Business Excellence, 16(2), 41-54. https://doi.org/10.1108/13683041211230311
Taticchi, P., & Balachandran, K. R. (2008). Forward performance measurement and management integrated frameworks. International Journal of Accounting & Information Management, 16(2), 140-154. https://www.emerald.com/insight/content/doi/10.1108/18347640810913807/full/html
Taticchi, P., Tonelli, F., & Cagnazzo, L. (2010). Performance measurement and management: a literature review and a research agenda. Measuring Business Excellence, 14(1), 4-18. https://doi.org/10.1108/13683041011027418
Valmorbida, S., & Ensslin, L. (2016). Construção de conhecimento sobre avaliação de desempenho para gestão organizacional: uma investigação nas pesquisas científicas internacionais. Revista Contemporânea de Contabilidade, 13(28), 123-148. https://doi.org/10.5007/2175-8069.2016v13n28p123
Yadav, N., Sushil, & Sagar, M. (2014). Revisiting performance measurement and management: Deriving linkages with strategic management theories. International Journal of Business Performance Management, 15(2), 87-105. https://doi.org/10.1504/IJBPM.2014.060146.
Bititci, U., Garengo, P., Dörfler, V., & Nudurupati, S. (2012). Performance measurement: challenges for tomorrow. International Journal of Management Reviews, 14(3), 305-327. https://doi.org/10.1111/j.14682370.2011.00318.x
Bourne, M., Mills, J., Wilcox, M., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations & Production Management, 20(7). https://doi.org/10.1108/01443570010330739.
Bourne, M., Neely, A., Mills, J., & Platts, K. (2003). Implementing performance measurement systems: A literature review. International Journal of Business Performance Management, 5(1), 1-24. https://doi.org/10.1111/j.1540-62.10.2007,00860.x
Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), 283-295. http://dx.doi.org/10.1016/j.mar.2009.07.004
Castro, C. M. (1977). A prática da pesquisa. São Paulo: McGraw-Hill do Brasil.
Choong, K. K. (2014a). The fundamentals of performance measurement systems: A systematic approach to theory and a research agenda. International Journal of Productivity and Performance Management, 63(7), 879-922. http://doi.org/10.1108/IJPPM-01-2013-0015
Choong, K. K. (2014b). Has this large number of performance measurement publications contributed to its better understanding? A systematic review for research and applications. International Journal of Production Research, 52(14), 4174-4197. http://doi.org/10.1080/00207543.2013.866285
Creswell, J. W. (2014). Research design: qualitative, quantitative, and mixed methods approaches, 4th ed. London: Sage Publications.
Cuccurullo, C., Aria, M., & Sarto, F. (2016). Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains. Scientometrics, 108(2), 595-611. http://doi.org/10.1007/s11192-016-1948-8.
Ensslin, S. R., Ensslin, L., Matos, L. D. S., Dutra, A., & Ripoll-Feliu, V. M. (2015). Research opportunities in performance measurement in public utilities regulation. International Journal of Productivity and Performance Management, 64(7), 994-1017. https://doi.org/10.1108/IJPPM-05-2014-0067
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263-282. https://doi.org/10.1016/j.mar.2009.07.003
Folan, P., & Browne, J. (2005). A review of performance measurement: Towards performance management. Computers in Industry, 56(7), 663-680. https://doi.org/10.1016/j.compind.2005.03.001.
Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Neely, A. (2007). Towards a definition of a business performance measurement system. International Journal of Operations and Production Management, 27(8), 784-801. https://doi.org/10.1108/01443570710763778.
Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79-119. http://dx.doi.org/10.1016/j.mar.2012.04.001.
Ghalayini, A. M., & Noble, J. S. (1996). The changing basis of performance measurement. International Journal of Operations and Production Management, 16(8), 63-80. http://doi.org/10.1108/01443579610125787
Gomes, C. F., Yasin, M. M., & Lisboa, J. V. (2004). A literature review of manufacturing performance measures and measurement in an organizational context: A framework and direction for future research. Journal of Manufacturing Technology Management, 15(6), 511-530. http://doi.org/10.1108/17410380410547906.
Gray, D. E. (2013). Doing research in the real world. London: Sage Publications.
Lebas, M. J. (1995). Performance measurement and performance management. International Journal of Production Economics, 41(1), 23-35. https://doi.org/10.1016/0925-5273(95)00081-X
Matos, L. S., Valmorbida, S. M. I., Martins, V. A., & Ensslin, S. R. (2019). Development of performance evaluation theme: a systematic analysis of the literature. Contextus – Revista Contemporânea de Economia e Gestão, 17(2), 63-97. https://doi.org/10.19094/contextus.v17i2.40146
Micheli, P., & Manzoni, J.-F. (2010). Strategic perform.ance measurement: Benefits, limitations and paradoxes. Long Range Planning, 43(4), 465-476. https://doi.org/10.1016/j.lrp.2009.12.004.
Micheli, P., & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2), 147-156. http://dx.doi.org/10.1016/j.mar.2013.07.005.
Neely, A. (1999). The performance measurement revolution: why now and what next? International Journal of Operations & Production Management, 19(2), 205-228. https://doi.org/10.1108/01443579910247437.
Neely, A. (2005). The evolution of performance measurement research. Developments in the last decade and a research agenda for the next. International Journal of Operations and Production Management, 25(12), 1264-1277. https://doi.org/10.1108/01443570510633648.
Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design: A literature review and research agenda. International Journal of Operations & Production Management, 15(4). http://dx.doi.org/10.1108/01443579510083622.
Nudurupati, S. S., Bititci, U. S., Kumar, V., & Chan, F. T. (2011). State of the art literature review on performance measurement. Computers and Industrial Engineering, 60(2), 279-290. https://doi.org/10.1016/j.cie.2010.11.010.
Otley, D. (1999). Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363-382. https://doi.org/10.1006/mare.1999.0115
Otley, D. (2003). Management control and performance management: whence and whither? British Accounting Review, 35(4), 309-326. https://doi.org/10.1016/j.bar.2003.08.002.
Richardson, R. J. (2011). Pesquisa social: Métodos e técnicas. São Paulo: Editorial Atlas.
Tangen, S. (2004). Performance measurement: from philosophy to practice. International Journal of Productivity and Performance Management, 53(8). https://doi.org/10.1108/17410400410569134.
Taticchi, P., Balachandran, K., & Tonelli, F. (2012). Performance measurement and management systems: state of the art, guidelines for design and challenges. Measuring Business Excellence, 16(2), 41-54. https://doi.org/10.1108/13683041211230311
Taticchi, P., & Balachandran, K. R. (2008). Forward performance measurement and management integrated frameworks. International Journal of Accounting & Information Management, 16(2), 140-154. https://www.emerald.com/insight/content/doi/10.1108/18347640810913807/full/html
Taticchi, P., Tonelli, F., & Cagnazzo, L. (2010). Performance measurement and management: a literature review and a research agenda. Measuring Business Excellence, 14(1), 4-18. https://doi.org/10.1108/13683041011027418
Valmorbida, S., & Ensslin, L. (2016). Construção de conhecimento sobre avaliação de desempenho para gestão organizacional: uma investigação nas pesquisas científicas internacionais. Revista Contemporânea de Contabilidade, 13(28), 123-148. https://doi.org/10.5007/2175-8069.2016v13n28p123
Yadav, N., Sushil, & Sagar, M. (2014). Revisiting performance measurement and management: Deriving linkages with strategic management theories. International Journal of Business Performance Management, 15(2), 87-105. https://doi.org/10.1504/IJBPM.2014.060146.
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