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

Authors

DOI:

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

Keywords:

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

Abstract

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.

Downloads

Download data is not yet available.

Author Biographies

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

References

Anthony, R.N. (1979). Accounting, Text and Cases. Illinois, USA: Homewood-Irwin.

Atkinson, A.A.; Banker, R.D.; Kaplan, R.S.; Young, S.M. (2008). Contabilidade Gerencial. 2. ed. São Paulo: Atlas.

Berry, A.J., Coad, A.F., Harris, E.P., Otley, D.T., & Stringer, C. (2009). Emerging themes in management control: a review of recent literature. British Accounting Review, 41(1), 2-20.Doi: https://doi.org/10.1016/j.bar.2008.09.001[PB]

Bititci, U.S., Garengo, P., Dorfler, V. & Nudurupati, S.S. (2012). Performance measurement: challenges for tomorrow*. International Journal of Management Reviews,14(3), 305-327.Doi: https://doi.org/10.1111/j.1468-2370.2011.00318.x[PB]

Bititci, U.S., Turner, T., & Begemann, C. (2000).Dynamics of performance measurement systems. International Journal of Operations & Production Management, 20(5-6), 692-704.Doi: https://doi.org/10.1108/01443570010321676[PB]

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), 754-771. Doi: https://doi.org/10.1108/01443570010330739[PB]

Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310.Doi: https://doi.org/10.1108/01443570210450329

Botelho, L. L. R., Cunha, C. C. A., & Macedo, M. (2011). O método da revisão integrativa nos estudos organizacionais. Gestão e Sociedade, 5(11), 121-136.Doi: https://doi.org/10.21171/ges.v5i11.1220

Broadbent, J., & Laughlin, R. (2009). Performance management systems: a conceptual model. Management Accounting Research, 20(4), 283-295.Doi: https://doi.org/10.1016/j.mar.2009.07.004[PB]

Brudan, A. (2010). Rediscovering performance management: systems, learning and integration. Measuring Business Excellence, 14(1), 109-123.Doi: https://doi.org/10.1108/13683041011027490[PB]

Canonico, P., De Nito, E., Esposito, V., Martinez, M., Mercurio, L., & Iacono, M.P. (2015). The boundaries of a performance management system between learning and control. Measuring Business Excellence, 19(3), 7-21.Doi: https://doi.org/10.1108/MBE-04-2015-0021[PB]

Carneiro-da-Cunha, J.A., Hourneaux Jr., F., & Corrêa, H.L. (2016). Evolution and chronology of the organisational performance measurement field. International Journal of Business Performance Management, 17(2), 223-240.DOI: https://doi.org/10.1504/IJBPM.2016.075553[PB]

Choong, K.K. (2014a). The fundamentals of performance measurement systems: a systematic approach to theory and a research agenda. International Journal of Productivity & Performance Management, 63(7), 879-922.Doi: https://doi.org/10.1108/IJPPM-01-2013-0015[PB]

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.Doi: https://doi.org/10.1080/00207543.2013.866285[PB]

Creswell, J.W. (2010). Projeto de pesquisa: métodos qualitativos, quantitativos e mistos. [Magda Lopes, Trad.]. Porto Alegre: Artmed.

Ensslin, S.R., Ensslin, L., Matos, L.S., Dutra, A., & Ripoll-Feliu, V.M. (2015). Research opportunities in performance measurement in public utilities regulation.The International Journal of Productivity and Performance Management, 64(1), 994-1017.Doi: https://doi.org/10.1108/IJPPM-05-2014-0067

Ferreira, A., & Otley, D.T. (2009). The design and use of performance management systems: an extended framework for analysis. Management Accounting Research, 20(4), 263-282.Doi: https://doi.org/10.1016/j.mar.2009.07.003[PB]

Folan, P., & Browne, J. (2005). A review of performance measurement: towards performance management. Computers in Industry, 56(7), 663-680.Doi: https://doi.org/10.1016/j.compind.2005.03.001[PB]

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 & Production Management, 27(8), 784-801.Doi: https://doi.org/10.1108/01443570710763778[PB]

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.Doi: https://doi.org/10.1016/j.mar.2012.04.001[PB]

Ghalayini, A.M., & Noble, J.S. (1996).The changing basis of performance measurement. International Journal of Operations & Production Management, 16(8), 63-80.Doi: https://doi.org/10.1108/01443579610125787[PB]

Gregory, M.J. (1993). Integrated performance measurement: a review of current practice and emerging trends. International Journal of Production Economics, 30-31, 281-296.Doi: https://doi.org/10.1016/0925-5273(93)90099-7[PB]

Kennerley, M., & Neely, A. (2002). A framework of the factors affecting the evolution of performance measurement systems. International Journal of Operations & Production Management, 22(11), 1222-1245.Doi: https://doi.org/10.1108/01443570210450293[PB]

Lacerda, R. T. de O., Ensslin, L., Ensslin, S. R. (2012). Uma análise bibliométrica da literatura sobre estratégia e avaliação de desempenho. Gestão & Produção [online], 19(1), 59-78.

Lebas, M.J. (1995). Performance measurement and performance management. International Journal of Production Economics, 41(1-3), 23-35.Doi: https://doi.org/10.1016/0925-5273(95)00081-X[PB]

Melnyk, S.A., Bititci, U.S., Platts, K., Tobias, J., & Andersen, B. (2014). Is performance measurement and management fit for the future?. Management Accounting Research, 25(2), 173-186.Doi: https://doi.org/10.1016/j.mar.2013.07.007[PB]

Micheli, P. & Manzoni, J.F. (2010). Strategic performance measurement: Benefits, limitations and paradoxes. Long Range Planning, 43(4), 465-476.Doi: https://doi.org/10.1016/j.lrp.2009.12.004[PB]

Micheli, P. & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2), 147-156.Doi: https://doi.org/10.1016/j.mar.2013.07.005[PB]

Neely, A. (1999). The performance measurement revolution: why now and what next?. International Journal of Operations & Production Management, 19(2), 205-228.Doi: https://doi.org/10.1108/01443579910247437[PB]

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 & Production Management, 25(12), 1264-1277.Doi:https://doi.org/10.1108/01443570510633648[PB]

Neely, A., Gregory, M.J. & Platts, K. (1995). Performance measurement system design - a literature review and research agenda. International Journal of Operations & Production Management, 15(4), 80-116.Doi:https://doi.org/10.1108/01443579510083622[PB]

Nudurupati, S.S., Bititci, U.S., Kumar, V., & Chan, F.T.S. (2011).State of the art literature review on performance measurement.Computers & Industrial Engineering, 60(2), 279-290.Doi: https://doi.org/10.1016/j.cie.2010.11.010[PB]

Otley, D.T. (1999). Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363-382.Doi: https://doi.org/10.1006/mare.1999.0115[PB]

Otley, D.T. (2001). Extending the boundaries of management accounting research: developing systems for performance management. British Accounting Review, 33(3), 243-261.Doi: 10.1006/bare.2001.0168[PB]

Otley, D.T. (2003). Management control and performance management: whence and whither? British Accounting Review, 35(4), 309-326.Doi: https://doi.org/10.1016/j.bar.2003.08.002[PB]

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.Doi: https://doi.org/10.1108/13683041011027418[PB]

Thiel, G.G., Ensslin, S. R., & Ensslin, L. (2017).Street lighting management and performance evaluation: opportunities and challenges. Lex Localis - Journal of Local Self-Government, 15(2), 303-328.Doi:10.4335/15.2.303-328(2017)

Torraco, R.J. (2005).Writing integrative literature reviews: guidelines and examples. Human Resource Development Review, 4(3), 356-367.Doi: https://doi.org/10.1177/1534484305278283

Valmorbida, S. M. I., Ensslin, S. R., Ensslin, L., & Ripoll-Feliu, V. M. (2014).Avaliação de desempenho para auxílio na gestão de universidades públicas: análise da literatura para identificação de oportunidades de pesquisas. Contabilidade, Gestão e Governança, 17(3).

Valmorbida, S.M.I. & 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.Doi: https://doi.org/10.5007/2175-8069.2016v13n28p123[PB]

Valmorbida, S.M.I. & Ensslin, S.R. (2017). Performance evaluation of university rankings: literature review and guidelines for future research. International Journal of Business Innovation Research, 14(4), 479-501.Doi: https://doi.org/10.1504/IJBIR.2017.087844

VanderStede, W.A., Chow, C.W., & Lin, T.W. (2006).Strategy, choice of performance measures, and performance. Behavioral Research in Accounting, 18(1), 185-205.Doi: https://doi.org/10.2308/bria.2006.18.1.185[PB]

Whittemore, R. Knafl, K. (2005) The integrative review: update methodology. Journal of Advanced Nursing, 52(5), 546-553.Doi: https://doi.org/10.1111/j.1365-2648.2005.03621.x

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.Doi: https://doi.org/10.1504/IJBPM.2014.060146[PB]1

Published

2018-11-02

How to Cite

Valmorbida, S. M. I., Ensslin, S. R., & Ensslin, L. (2018). Avaliação de Desempenho e Contabilidade Gerencial: Revisão Integrativa da Literatura para Superar as Dificuldades de Aplicação Prática da Avaliação de Desempenho na Gestão Organizacional. Journal of Accounting, Management and Governance, 21(3), 339–360. https://doi.org/10.51341/1984-3925_2018v21n3a3

Issue

Section

Articles

Most read articles by the same author(s)