Efeitos da Avaliação de Desempenho na Performance Gerencial Mediada pelo Feedback e Sistema de Recompensas

Autores

DOI:

https://doi.org/10.51341/1984-3925_2019v22n1a3

Palavras-chave:

Avaliação de desempenho, Performance gerencial, Feedback, Sistema de recompensas.

Resumo

Objetivo: Este estudo analisa os efeitos da avaliação de desempenho na performance gerencial mediada pelo feedback e pelo sistema de recompensas.

Método: Uma survey foi realizada com 194 gestores de empresas brasileiras listadas entre as Melhores & Maiores da Revista Exame de 2016 e um modelo estrutural foi proposto para testar as hipóteses da pesquisa.

Originalidade/relevância: A pesquisa denota que diferentes tipos de controles de um Performance Measurement Systems (PMS) estão associados entre si, e que contribuem de maneiras distintas e complementares na explicação da performance gerencial. O sistema de recompensas foi o construto que se destacou na explicação da relação entre avaliação de desempenho e performance gerencial. A relevância do estudo está na investigação simultânea de múltiplos sistemas de controle de um PMS, o que pode contribuir para entender a relação entre eles e seus efeitos no desempenho.

Resultados: Os resultados da pesquisa indicam que a avaliação de desempenho tem efeito direto no feedback e no sistema de recompensas e indireto na performance dos gestores. O maior efeito indireto da avaliação de desempenho na performance gerencial via sistema de recompensas pode ser oriundo do desenho do PMS adotado pelas empresas pesquisadas, em que predominam bônus, compensações e sanções.

Contribuições teóricas/metodológicas: Este estudo contribui para o corpo da literatura que examina os efeitos do PMS no desempenho individual em detrimento do desempenho organizacional. Contribui também para a lacuna de pesquisas relativas ao sistema de recompensas e desempenho individual, já que estudos anteriores apresentaram entendimentos distintos quanto aos seus efeitos.

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Biografia do Autor

Vanderlei dos Santos, Universidade Federal de Santa Catarina (UFSC) Universidade do Estado de Santa Catarina

Doutor em Contabilidade pela Universidade Federal de Santa Catarina – UFSC, Brasil.

Professor da Universidade do Estado de Santa Catarina – UDESC, Brasil. 

Ilse Maria Beuren, Universidade Federal de Santa Catarina – UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP, Brasil.

Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina – UFSC, Brasil. 

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Publicado

2019-04-29

Como Citar

dos Santos, V., Beuren, I. M., & Issifou, M. (2019). Efeitos da Avaliação de Desempenho na Performance Gerencial Mediada pelo Feedback e Sistema de Recompensas. Contabilidade Gestão E Governança, 22(1), 38–58. https://doi.org/10.51341/1984-3925_2019v22n1a3

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