Controllers Performance Evaluation in Companies With Reward Compensation Systems - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p21-37

• Autor(a) principal: Lopes, Iago França
• Data de Publicação: 2015
• Outros Autores: Beuren, Ilse Maria, Dametto, Iara do Rocio Barros
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2147
• topic: Performance evaluation; Reward compensation; Controllers.; Avaliação de desempenho; Remuneração por recompensa; Controllers.

The goal of this study is to identify the method of performance evaluation used for the controllers in companies that adopt reward compensation systems. Descriptive study was conducted with a survey, having as population the 58 companies located in Curitiba/PR members of the Center of Support to Innovation Management (Núcleo de Apoio a Gestão da Inovação - NAGI), program sponsored by the Financier of Studies and Projects (Financiadora de Estudos e Projetos - FINEP) and the National Council for Scientific and Technological Development (Conselho Nacional de Desenvolvimento Científico e Tecnológico - CNPq), conducted in the State of Paraná by the National Industrial Apprenticeship Service (Serviço Nacional de Aprendizagem Industrial - SENAI) of Paraná. The sample by accessibility consists of the respondents of the questionnaire, and descriptive statistics was applied to the collected data. The survey results show the characteristics of the companies' performance evaluation, controllers' remuneration composition, and the system of variable remuneration of the controllers. It is concluded that the method of performance evaluation mostly practiced by the sample companies that adopt variable compensation system is the participation in the profits, and that the motivation for its implementation from the point of view of the controllers is indifferent. This result instigates research to investigate to what extent the performance evaluation system can contribute to minimize the agency conflict from the perspective of freedom of the controllers in terms of hierarchical subordination.