Avaliação de Desempenho e Contabilidade Gerencial: Revisão Integrativa da Literatura para Superar as Dificuldades de Aplicação Prática da Avaliação de Desempenho na Gestão Organizacional

Sandra Mara Iesbik Valmorbida; Sandra Rolim Ensslin; Leonardo Ensslin

doi:10.51341/1984-3925_2018v21n3a3

Autores

Sandra Mara Iesbik Valmorbida Universidade Federal de Santa Catarina http://orcid.org/0000-0001-6607-7957
Sandra Rolim Ensslin Universidade Federal de Santa Catarina http://orcid.org/0000-0001-7420-8507
Leonardo Ensslin Universidade do Sul de Santa Catarina http://orcid.org/0000-0001-7963-4679

DOI:

https://doi.org/10.51341/1984-3925_2018v21n3a3

Palavras-chave:

Avaliação de Desempenho, Contabilidade Gerencial, Gestão do Desempenho Organizacional, Revisão Integrativa.

Resumo

Esta pesquisa realizou uma revisão integrativa da literatura sobre avaliação de desempenho (AD), de modo a evidenciar como a Contabilidade Gerencial pode contribuir para superar as dificuldades de utilização das informações geradas pela AD na gestão organizacional. Trata-se de revisão integrativa da literatura, com análise de 32 artigos, relevantes e com reconhecimento científico, selecionados por meio do ProKnow-C. Foram construídas taxonomias de interseção entre os elementos do Sistema de Avaliação de Desempenho com o conceito norteador desta pesquisa, que indica a função essencial da AD como sendo o aprendizado organizacional. Ainda, apontaram-se as dificuldades na consecução de atividades da avaliação de desempenho que contribuem para a não apropriação das informações geradas pela AD na gestão organizacional. Entre as dificuldades apontadas, nota-se que as atividades estão concentradas na etapa de pensar e estruturar o sistema de avaliação. O acesso do contador gerencial pode facilitar a concepção e a operacionalização da AD. Por fim, apresenta-se a agenda de pesquisa que direciona meios para envolver-se com a AD e trazer a gestão de volta à Contabilidade Gerencial.

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Biografia do Autor

Sandra Mara Iesbik Valmorbida, Universidade Federal de Santa Catarina

Doutoranda em Contabilidade da UFSC

Professora de Ciências Contábeis na UTFPR Câmpus Pato Branco

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina

Professora do Programa de Pós-Graduação em Contabilidade da UFSC

Leonardo Ensslin, Universidade do Sul de Santa Catarina

Professor do Programa de Pós-Graduação em Administração da Universidade do Sul de Santa Catarina

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