A Dimensional Analysis of the use of Performance Measurement Systems in Credit Cooperatives

Authors

  • Elizandra Severgnini Programa de Pós Graduação em Administração - PPGADM Universidade Federal do Paraná
  • Edwin Vladimir Cardoza Galdamez Programa de Pós-Graduação em Ciências Contábeis - PCO Universidade Estadual de Maringá - PR http://orcid.org/0000-0002-1763-9332
  • Valter Afonso Vieira Programa de Pós Graduação em Administração - PPA Universidade Estadual de Maringá - PR
  • Salete Verginia Fontana Baiochi Programa de Pós-Graduação em Ciências Contábeis - PCO Universidade Estadual de Maringá - PR

DOI:

https://doi.org/10.51341/1984-3925_2017v20n3a5

Keywords:

use, performance measurement systems, credit cooperatives.

Abstract

The appropriate use of organizational performance information influences anorganization´s results and capabilities. In the literature, there are four dimensions to the use of the performance measurement system (PMS) such as monitoring, attention focus, strategic decision-making, and legitimacy. Although the use of PMS is frequent in private enterprises, few studies have been concerned with analyzing the reasons and adequacies of PMS in credit cooperatives (CC). Thus, the paper’s main goal is to analyze the ways in which PMS is used and their respective objectives in CC. In field research, we investigate three cooperatives representing the largest organizations in Brazil. By means of a bibliometric study and qualitative inquiry with multiple companies (multiple cases), we interviewed their executives. The bibliometric study provided subsidies to propose a classification of PMS, as well as an analysis of similarities and divergences between the classifications presented in the literature. In the qualitative inquiry, four dimensions of PMS were observed and confirmed in the CC´s management. In addition, based on the interviews with the executives, two new dimensions of the PMS were proposed, such as Incentives, Rewards, and Human Valorization.

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Author Biographies

Elizandra Severgnini, Programa de Pós Graduação em Administração - PPGADM Universidade Federal do Paraná

Doutoranda no Programa de Pós-Graduação em Administração pela Universidade Federal do Paraná - UFPR, na linha de Estratégia e Análise Organizacional (2017-2021). Mestre em Ciências Contábeis pela Universidade Estadual de Maringá - UEM (2015-2016), na linha de Contabilidade Gerencial. Especialista em Controladoria e Gestão Financeira pela Universidade Paranaense (2007) e Bacharel em Administração de Empresas com ênfase em Comércio Exterior pela Universidade Paranaense (2001-2005). Faz parte do Grupo de Pesquisa Estratégia e Processo Decisório da Universidade Federal do Paraná.

Edwin Vladimir Cardoza Galdamez, Programa de Pós-Graduação em Ciências Contábeis - PCO Universidade Estadual de Maringá - PR

É professor associado no Departamento de Engenharia de Produção da Universidade Estadual de Maringá e docente permanente no Programa de Pós Graduação em Ciências Contábeis - PCO. A área de pesquisa é Avaliação de Desempenho Organizacional.

Valter Afonso Vieira, Programa de Pós Graduação em Administração - PPA Universidade Estadual de Maringá - PR

Graduado em Administração de Empresas com especialização em Marketing pela Universidade Norte do Paraná (UNOPAR), Pós-Graduado em Tutoria de Educação a Distância pelo Núcleo de Educação a Distância da Universidade Federal do Paraná (NEAD-UFPR), Mestre em Administração pelo Programa de Pós-Graduação em Administração da Escola de Administração da Universidade Federal do Rio Grande do Sul (PPGA/EA/UFRGS), e Doutor em Administração pelo Programa de Pós-Graduação em Administração da Universidade de Brasília, (PPGA/UnB), na área de concentração Marketing e Comportamento do Consumidor. Ministrou diversas disciplinas na graduação e em programas de Pós-Graduação Lato-Sensu. Possui experiência como professor, pesquisador, coordenador de estágio supervisionado, orientador e examinador de monografias de graduação e especialização, e coordenador de curso de bacharelado. Tem publicado artigos científicos em congressos e periódicos, tanto nacionais como internacionais. Obteve dois prêmios de Melhor Artigo Científco em competição nacional (XII PROVAR-FIA & II EMA-Anpad) e teve um trabalho indicado para premiação na área de marketing do XXX EnAnpad 2006 (Salvador-BA). Suas áreas de interesse são: administração, varejo, planejamento estratégico, desempenho empresarial, métodos de pesquisa e marketing.

Salete Verginia Fontana Baiochi, Programa de Pós-Graduação em Ciências Contábeis - PCO Universidade Estadual de Maringá - PR

Graduada em Ciências Contábeis pela Universidade Estadual de Maringá (2013). Especialização em Gestão Pública pela Universidade Estadual de Maringá (2016). Mestre em Ciências Contábeis pela Universidade Estadual de Maringá, Linha de Pesquisa Contabilidade Gerencial (2017). Graduanda de Administração de Empresas pela Universidade Estadual de Maringá (2016).

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Published

2017-12-18

How to Cite

Severgnini, E., Galdamez, E. V. C., Vieira, V. A., & Baiochi, S. V. F. (2017). A Dimensional Analysis of the use of Performance Measurement Systems in Credit Cooperatives. Journal of Accounting, Management and Governance, 20(3), 392–415. https://doi.org/10.51341/1984-3925_2017v20n3a5

Issue

Vol. 20 No. 3 (2017)

Section

Articles

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