Open Journal Systems

Reflexões Sobre os Aportes Teóricos de Avaliação de Desempenho: Sistematização do Conhecimento Para Temas Emergentes

Lucas dos Santos Matos, Sandra Rolim Ensslin

Resumo


O objetivo do artigo é sistematizar o conhecimento relacionado aos Sistemas de Avaliação de Desempenho (SADs), por meio da consolidação de conceitos encontrados nos trabalhos teóricos seminais. Com a revisão da literatura sobre o tema, executada com o apoio do ProKnow-C, foi possível identificar aportes teóricos em termos das noções dos elementos medida, métrica e indicadores no contexto dos SADs, permitindo a construção e esquematização das perspectivas tradicional e emergente do tema.  Como resultado, evidencia-se a consolidação de elementos referentes à matéria, demonstrando como os estudos seminais lidam com os SADs e definindo uma linguagem comum para os elementos consensuais identificados.


Palavras-chave


;Avaliação de Desempenho; Sistema de Avaliação de Desempenho; Revisão da Literatura; Perspectiva Tradicional e Emergente.

Texto completo:

PDF |91-105|

Referências


ATLAS.TI, Scientific Software Development GmbH (2019). ATLAS.ti: versão 7.5.4. Scientific Software Development GmbH. Berlin.

Behn, R. D. (2003). Why Measure Performance? Different Purposes Require Different Measures. Public Administration Review, 63(5), 586-606.

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.

Bititci, U., Garengo, P., Dörfler, V., & Nudurupati, S. (2012). Performance Measurement: Challenges for Tomorrow. International Journal of Management Reviews, 14(3), 305-327.

Bititci, U. S., Bourne, M., Cross, J. A., Nudurupati, S. S., & Sang, K. (2018). Editorial: Towards a Theoretical Foundation for Performance Measurement and Management. International Journal of Management Reviews, 20(3), 653-660.

Bourne, M., Franco-Santos, M., & Micheli, P., & Pavlov, A. (2018). Performance measurement and management: a system of systems perspective. International Journal of Production Research, 56(8), 2788-2799.

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).

Bourne, M., Neely, A., Mills, J., & Platts, K. (2003). Implementing performance measurement systems: a literature review. International Journal of Business Performance Management, 5(1), 1-24.

Broadbent, J., & Laughlin, R. (2009). Performance management systems: A conceptual model. Management Accounting Research, 20(4), 283-295.

Choong, K. K. (2014a). The fundamentals of performance measurement systems: A systematic approach to theory and a research agenda. International Journal of Productivity and Performance Management, 63(7), 879-922.

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.

Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. 4th ed. SAGE Publications, Inc.

Cuccurullo, C., Aria, M., & Sarto, F. (2016). Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains. Scientometrics, 108(2), 595-611.

Ensslin, S. R., Ensslin, L., Matos, L. S., Dutra, A., & Ripoll-Feliu, V. M. (2015). Research opportunities in performance measurement in public utilities regulation. International Journal of Productivity and Performance Management, 64(7), 994-1017.

Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263-282.

Folan, P., & Browne, J. (2005). A review of performance measurement: Towards performance management. Computers in Industry, 56(7), 663-680.

Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Gray, D., & Neely, A. (2007). Towards a definition of a business performance measurement system. International Journal of Operations and Production Management, 27(8), 784-801.

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.

Ghalayini, A. M., & Noble, J. S. (1996). The changing basis of performance measurement. International Journal of Operations and Production Management, 16(8), 63-80.

Gomes, C. F., Yasin, M. M., & Lisboa, J. V. (2004). A literature review of manufacturing performance measures and measurement in an organizational context: A framework and direction for future research. Journal of Manufacturing Technology Management, 15(6), 511-530.

Goshu, Y. Y., & Kitaw, D. (2017). Performance measurement and its recent challenge: a literature review. International Journal of Business Performance Management, 18(4), 381-402.

Holzer, M., Ballard, A., Kim, M., Peng, S., & Deat, F. Obstacles and opportunities for sustaining performance management systems. International Journal of Public Administration, 42(2), 132-143.

Lebas, M. J. (1995). Performance measurement and performance management. International Journal of Production Economics, 41(1), 23-35.

Matos, L. S., Valmorbida, S. M. I., Martins, V. A., & Ensslin, S. R. (2019a). Development of performance evaluation theme: a systematic analysis of the literature. Contextus – Revista Contemporânea de Economia e Gestão, 17(2), 63-97.

Matos, L. S., Ensslin, S. R., Ensslin, L. (2019b). A review on the performance measurement systems life cycle. Lex localis – journal of local self-government, 17(4), 939-959.

Melnyk, S. A., Bititci, U., Platts, K., Tobias, J., & Andersen, B. (2014). Is performance measurement and management fit for the future? Management Accounting Research, 25(2), 173-186.

Micheli, P., & Manzoni, J. F. (2010). Strategic performance measurement: Benefits, limitations and paradoxes. Long Range Planning, 43(4), 465-476.

Micheli, P., & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2),147-156.

Neely, A. (1999). The performance measurement revolution: why now and what next? International Journal of Operations & Production Management, 19(2), 205-228.

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 and Production Management, 25(12), 1264-1277.

Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design: A literature review and research agenda. International Journal of Operations & Production Management, 15(4), 80-116.

Nudurupati, S. S., Bititci, U. S., Kumar, V., & Chan, F. T. S. (2011). State of the art literature review on performance measurement. Computers and Industrial Engineering, 60(2), 279-290.

Otley, D. (1999). Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363-382.

Otley, D. (2003). Management control and performance management: whence and whither? The British Accounting Review, 35(4), 309-326.

Pollitt, C. (2018). Performance management 40 years on: a review. Some key decisions and consequences. Public Money & Management, 38(3), 167-174.

Rodrigues, K. T., Matos, L. S., Ensslin, S. R., Ensslin, L., Dutra, A., Mussi, C. C. (2023). Evaluation of public sector innovation: systematic review. Public Administration Issues, 5 (sp. Issue), 165–188.

Staedele, A. E., Ensslin, S. R., & Forcellini, F. A. (2019). Knowledge building about performance evaluation in lean production: An investigation on international scientific research. Journal of Manufacturing Technology Management, 30(5), 798-820.

Stevens, S. S. (1946). On the theory of scales of measurement. Science, 103(2684), 677-680.

Tangen, S. (2004). Performance measurement: from philosophy to practice. International Journal of Productivity and Performance Management, 53(8), 726-737.

Taticchi, P., Balachandran, K., & Tonelli, F. (2012). Performance measurement and management systems: state of the art, guidelines for design and challenges. Measuring Business Excellence, 16(2), 41-54.

Taticchi, P., & Balachandran, K. R. (2008). Forward performance measurement and management integrated frameworks. International Journal of Accounting & Information Management, 16(2), 140-154.

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.

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.

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: http://dx.doi.org/10.5380/rcc.v15i2.87298