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

Autores

DOI:

https://doi.org/10.5380/rcc.v15i2.87298

Palavras-chave:

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

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.

Biografia do Autor

Lucas dos Santos Matos, Universidade Federal de Santa Catarina

Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina (2020).

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina

Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina.

Professora do Programa de Pós-Graduação em Contabilidade e Engenharia de Produção da UFSC.

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Publicado

2023-08-21

Como Citar

Matos, L. dos S., & Ensslin, S. R. (2023). Reflexões Sobre os Aportes Teóricos de Avaliação de Desempenho: Sistematização do Conhecimento Para Temas Emergentes. RC&C. Revista De Contabilidade E Controladoria, 15(2). https://doi.org/10.5380/rcc.v15i2.87298