Análise dos ciclos de vida dos sistemas de avaliação de desempenho: características, funções e processos
Publicado
May 19, 2020
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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
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
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Resumo
O presente estudo tem por objetivo desenvolver um mapa conceitual sobre o ciclo de vida dos sistemas de avaliação de desempenho, apontando as características, funções e processos de cada uma de suas fases. Trata-se de uma pesquisa exploratória e descritiva, de natureza teórica e qualitativa. Foi realizada uma revisão de literatura composta por 30 artigos representativos da temática de avaliação de desempenho. Os artigos foram selecionados aplicando a metodologia ProKnow-C. Os resultados encontrados evidenciam a preocupação dos estudos da área em desenvolver estruturas de sistemas de avaliação que possam ser generalizados. Igualmente, são relevantes os aspectos relacionados à importância do uso de ferramentas de avaliação de desempenho como apoio gerencial. Entretanto, fica evidenciada a lacuna existente referente a estudos sobre o estágio de implementação e, principalmente, sobre a revisão dos sistemas. Estes assuntos recebem menor volume de pesquisas e carecem de fundamentos para a sua consolidação.
Keywords
Performance evaluation, performance evaluation systems, life cycleEvaluación de desempeño, sistemas de evaluación de desempeño, ciclo de vidaavaliação de desempenho, sistemas de avaliação de desempenho, ciclo de vida
References
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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.
Como Citar
dos Santos Matos, L., Rolim Ensslin, S., & Ensslin, L. (2020). Análise dos ciclos de vida dos sistemas de avaliação de desempenho: características, funções e processos. Cuadernos De Contabilidad, 21, 1–18. https://doi.org/10.11144/Javeriana.cc21.acvs
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