Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation

Fabiana Frigo Souza, Sandra Rolim Ensslin, Valdirene Gasparetto

Abstract


This research aimed to analyze the characteristics of international scientific research about the literature fragment on the use of Performance Evaluation (PE) in Management Accounting for the knowledge generation and identifying gaps and future research possibilities. To this end, this research with qualitative approach used ProKnow-C tool for selecting the Bibliographical Portfolio (PB) and analysis of the characteristics of its publications. The research resulted in sixteen articles aligned to the subject, who composed the PB and had these results: the journal Transformations in Business and Economics is the one with the highest number of publications portfolio; of the 21 authors, of the articles of the PB, the author Mostaque Md Hussain has largest number of publications, four; the contingency theory was the most used by the authors as the foundation of the Performance Evaluation and; several studies have used the Performance Evaluation path towards becoming the metrics most dynamic. Based on the literature study, the following research gaps were identified: lack of research that focus on the agency theory and the theory of stakeholders and lack of research focusing on the PE path extended to the stakeholders. To promote advances in the field, there is a need for studies that encompass the interests of stakeholders for the use of performance appraisal system, so that they are enlarged the information to be generated by this system.

Keywords


Contabilidade Gerencial; Avaliação de Desempenho; ProKnow-C

References


Abdel-Kader, M. & Luther, R. (2006). Management accounting practices in the British food and drinks industry. British Food Journal, 108(5), 336-357.

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

da Silva, A. C., & Garcia, R. A. M. (2011). TEORIA DOS STAKEHOLDERS E RESPONSABILIDADE SOCIAL: algumas considerações para as organizações contemporâneas. Trabalho de conclusão de curso para obtenção de nota parcial no curso de pós-graduação lato sensu à distância em MBA-Executivo em Gestão Empresarial pelo convênio UCDB/Portal da Educação.

Castro, C. D. M. (1977). A prática da pesquisa. McGraw-Hill.

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

Dutra, A., Ripoll-Feliu, V. M., Fillol, A. G., Ensslin, S. R. & Ensslin, L. (2015). The construction of knowledge from the scientific literature about the theme seaport performance evaluation.International Journal of Productivity and Performance Management, 64(2), 243–269.

Ensslin, S. R., Ensslin, L., Imlau, J. M. & Chaves, L. C. (2014). Processo de mapeamento das publicações científicas de um tema: portfólio bibliográfico e análise bibliométrica sobre avaliação de desempenho de cooperativas de produção agropecuária. Revista de Economia e Sociologia Rural, 52(3), 587-608.

Ensslin, L., Ensslin, S. R., Lacerda, R. R. O. & Tasca, J. E. (2010). ProKnow-C, Knowledge Development Process-Constructivist. Processo técnico com patente de registro pendente junto ao INPI. Brasil.

Ensslin, L., Ensslin, S. R. & Pinto, H. D. M. (2013). Processo de investigação e Análise bibliométrica: Avaliação da Qualidade dos Serviços Bancários. Revista de Administração Contemporânea, 17(3), 325-349.

Ferreira, A. & Otley, D. (2005). The Design and Use of Management Control Systems : An Extended Framework for Analysis. AFAANZ Annual Conference, BAA Annual Conference, of the 2nd Conference on Performance Measurement and Management Control, (October), 1–54.

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.

Gibbs, G. (2007), “Analysing qualitative data, part of the qualitative research kit”, in Flick, U, (Ed.), Sage, London.

Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society, 33(2-3), 141–163.

Henri, J.-F. (2010). The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of Performance Measurement Systems. European Accounting Review, 19(1), 73–96.

Hussain, M. M. (2003). The impact of economic condition on management accounting performance measures: experience with banks. Managerial Finance, 29(2/3), 23–41.

Hussain, M. M. (2005). Management accounting performance measurement systems in Swedish banks. European Business Review, 17(6), 566–589.

Hussain, M. M. & Gunasekaran, A. (2002). Management accounting and performance measures in Japanese banks. Managing Service Quality, 12(4), 232–245.

Ismail, T. H. (2007). Performance evaluation measures in the private sector: Egyptian practice. Managerial Auditing Journal, 22(5), 503–513.

Joshi, P. L. (2001). The international diffusion of new management accounting practices: the case of India. Journal of International Accounting, Auditing and Taxation, 10, 85–109.

Joshi, P. L., Bremser, W. G., Deshmukh, A. & Kumar, R. (2011). Diffusion of Management Accounting Practices in Gulf Cooperation Council Countries. Accounting Perspectives, 10(1), 23–53.

Kihn, L. A. (2010). Performance outcomes in empirical management accounting research: Recent developments and implications for future research. International Journal of Productivity and Performance Management, 59(5), 468-492.

Melnyk, S. A., Bititci, U., Platts, K., Tobias, J. & Andersen, B. (2013). Is performance measurement and management fit for the future? Management Accounting Research, 25(2), 173–186.

Mia, L. & Patiar, A. (2001). The use of management accounting systems in hotels: an exploratory study. International Journal of Hospitality Management,20(2), 111-128.

Mohamed, E. (2005). Impact of the nature & characteristics of organizations on non- financial performance measurement : the case of financial services industry. Journal of Case Research in Business and Economics, 1–17.

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

Nita, B. (2008). Transformation of management accounting: From management control to performance management. Transformations in Business and Economics, 7(3), 53–64.

Odar, M., Kavčič, S., & Jerman, M. (2012). Performance measurement systems: Empirical evidence from Slovenia. Economic Research-Ekonomska Istraživanja, 25(2), 445-464.

Otley, D. (2001). Extending the boundaries of management accounting research: developing systems for performance management. The British Accounting Review, 33(3), 243-261.

Roy, B. (1993). Decision science or decision-aid science. European Journal of Operational Research, Vol. 66 No. 2, pp. 184-203.

Roy, B. (1990). Decision-aid and decision-making. European Journal of Operational Research, v. 45, n. 2-3, p. 324-331, 1990.

Srimai, S., Radford, J., & Wright, C. (2011). Evolutionary paths of performance measurement: an overview of its recent development. International Journal of Productivity and Performance Management, 60(7), 662-687.

Yin, R.K. (2009), “Case study research: design and methods”, 4th ed., Sage, Thousand Oaks, CA.


Refbacks

  • There are currently no refbacks.




Iberoamerican Journal of Strategic Management  e-ISSN: 2176-0756

Licença Creative Commons
Este obra está licenciado com uma Licença
Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional