Performance Appraisal from the Perspective of Organizational Justice: Review and Research Agenda

Authors

DOI:

https://doi.org/10.51341/1984-3925_2021v24n3a7

Keywords:

Performance Appraisal, Organizational Justice, ProKnow-C

Abstract

Objective: Explore the literature on Performance Appraisal (PA) from the perspective of Organizational Justice, to collaborate with the construction of knowledge and with the identification of research gaps.

Theoretical approach: The Knowledge Development Process-Constructivist instrument was used to select and analyze, in a systematic and reflective way, the Bibliographic Portfolio (BP) representative of the theme.

Results: It was found the existence of: a literature focused on consequences for people, involving variables such as satisfaction and commitment; preponderance of studies that address PA at the individual level; and, lack of investigations into perceptions of interpersonal and informational justice. The articles mainly analyzed the antecedents and consequences of PA justice perceptions. Among the gaps there is the need to develop models customized to the context that integrate the perceptions of the four factors of justice and of each unit or organization; and the development of studies involving interpersonal and informational justice and perceptions at the organizational level.

Originality/Relevance: The study presents aspects of PA justice perceptions as a relevant factor that influences employee behavior and points out research gaps for the evolution of the theme.

Theoretical/methodological contributions: This study contributes scientifically as it compiles recognized articles and proposes a research agenda with topics for future investigation.

Social contributions/to management: The findings contribute to managers throughout the life cycle of a PAS, by showing how the perception of justice impacts the behavior of employees in achieving organizational goals.

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Author Biographies

Maiara Sardá Silva, Universidade Federal de Santa Catarina (UFSC) Mestranda do Programa de Pós-Graduação em Contabilidade

Mestranda do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina (UFSC). Possui graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina (2016) e MBA em Gestão Financeira e Controladoria pelo Centro Universitário Estácio de Sá de Santa Catarina (2019). Atualmente é Assistente em Administração na Universidade Federal de Santa Catarina. Tem experiência profissional na área de Administração, com Ênfase em Ciências Contábeis, atuando principalmente na Área de Controladoria, modelagem de controles e relatórios gerenciais, análise de demonstrações contábeis e análises de custos.

Sandra Rolim Ensslin, Professora na Universidade Federal de Santa Catarina (UFSC)

Possui graduação em Ciência Contábeis pela Universidade Católica de Pelotas (1991), mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (1995), doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2002) e Pós-Doutorado pela Universidad de Valencia - Espanha (2014). É Pesquisadora Produtividade do CNPq Nível 1D. Editora Científica da Revista Contemporânea de Contabilidade (RCC) de janeiro de 2005 a agosto de 2016. Professora Titular da Universidade Federal de Santa Catarina atuando no Programa de Pós-Graduação em Contabilidade (PPGC/UFSC) e no Programa de Engenharia de Produção (EPS/UFSC). É Coordenadora Científica do Congresso Internacional de Desempenho Portuário (CIDESPORT) desde 2015, Coordenadora Científica do Congresso Internacional de Desempenho do Setor Público (CIDESP) desde 2017 e coordenadora do Núcleo de Pesquisas em Gestão e Avaliação de Desempenho Organizacional. É autora de capítulos de livros, de artigos publicados em periódicos internacionais e nacionais e de trabalhos socializados em anais de eventos científicos internacionais e nacionais. Tem experiência na área de Contabilidade e Engenharia de Produção, com ênfase em: Avaliação de Desempenho Organizacional, atuando principalmente nos contextos de apoio à decisão, mensuração e gestão do desempenho e em Sistemas de Avaliação de Desempenho (SADs) por meio da metodologia Multicritério de Apoio à Decisão Construtivista (MCDA-C); e, Processo para Seleção e Análise Crítica de Literatura por meio do ProKnow-C. 

Alcindo Cipriano Argolo Mendes, Professor na Universidade Federal de Santa Catarina (UFSC)

Graduado em Ciências Contábeis pela FIPAG (2003), mestre em Ciências Contábeis pela FUCAPE Business School (2008) e doutor em Contabilidade pela Universidade Federal de Santa Catarina-UFSC (2017). Ex-professor da Universidade Federal de Viçosa (UFV), atualmente é professor adjunto da Universidade Federal de Santa Catarina (UFSC), com experiência na área de Controladoria e Contabilidade Gerencial, tendo como principais interesses de pesquisa: Sistemas e Práticas de Controle Gerencial; Métodos Quantitativos e Análise de Dados; Behavioral Accounting e Governança Cooperativa. Atuou no mercado como empresário, contador e controller, com experiência em sistemas de avaliação de desempenho em organizações.

 

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Published

2021-12-30

How to Cite

Silva, M. S., Ensslin, S. R., & Mendes, A. C. A. (2021). Performance Appraisal from the Perspective of Organizational Justice: Review and Research Agenda. Journal of Accounting, Management and Governance, 24(3), 370–388. https://doi.org/10.51341/1984-3925_2021v24n3a7

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Section

Scientific Article (Public Management and Accounting)

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