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

Detalhes bibliográficos
Autor(a) principal: Frigo Souza, Fabiana
Data de Publicação: 2016
Outros Autores: Rolim Ensslin, Sandra, Gasparetto, Valdirene
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ibero Americana de Estratégia - RIAE
Texto Completo: https://periodicos.uninove.br/riae/article/view/15654
Resumo: 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.
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spelling Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generationAvaliação de desempenho na contabilidade gerencial: aplicação do processo Proknow-C para geração de conhecimentocontabilidade; contabilidade gerencial; avaliação de desempenhoContabilidade Gerencial; Avaliação de Desempenho; ProKnow-CThis 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.A presente pesquisa tem como objetivo analisar as características das pesquisas científicas em nível mundial do fragmento da literatura sobre a utilização da Avaliação de Desempenho na Contabilidade Gerencial, para a geração de conhecimento e identificação de lacunas e de possibilidades de pesquisas futuras. Para isso, esta pesquisa, com abordagem qualitativa, utiliza a ferramenta ProKnow-C para a seleção do portfólio bibliográfico (PB) e análise das características dessas publicações. A pesquisa resultou em dezesseis artigos alinhados ao tema, que compuseram o Portfólio Bibliográfico (PB), e permitiram como resultados: o periódico Transformations in Business and Economics é o que possui maior número de publicações do PB; dos 21 autores dos artigos do PB, um autor, Md. Mostaque Hussain, possui maior número de publicações, quatro; a teoria da contingência foi a teoria mais utilizada pelos autores quanto ao alicerce da AD; e vários estudos utilizaram o caminho da AD no sentido de tornar as métricas mais dinâmicas. A partir do estudo bibliográfico, foram identificadas as seguintes lacunas de pesquisa: inexistência de pesquisas que tenham como foco a teoria da agência e a teoria dos stakeholders; e inexistência de pesquisas tendo como foco o caminho da AD ampliado para os stakeholders. Para promover avanços na área, observa-se a necessidade de estudos que englobem os interesses das partes interessadas pela utilização do sistema de Avaliação de Desempenho, de forma que sejam ampliadas as informações a serem geradas pelo sistema de Avaliação de Desempenho.Universidade Nove de Julho - UNINOVE2016-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/riae/article/view/1565410.5585/ijsm.v15i3.2308Revista Ibero-Americana de Estratégia; Vol 15, No 3 (2016): July/September; 20-38Revista Ibero-Americana de Estratégia; Vol 15, No 3 (2016): July/September; 20-382176-0756reponame:Revista Ibero Americana de Estratégia - RIAEinstname:Revista Ibero-Americana de Estratégia (RIAE)instacron:RIEOEIporhttps://periodicos.uninove.br/riae/article/view/15654/7648Copyright (c) 2016 Iberoamerican Journal of Strategic Managementhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessFrigo Souza, FabianaRolim Ensslin, SandraGasparetto, Valdirene2019-09-26T22:40:04Zoai:https://periodicos.uninove.br:article/15654Revistahttps://periodicos.uninove.br/riaePRIhttps://periodicos.uninove.br/riae/oai||bennycosta@yahoo.com.br2176-07562176-0756opendoar:2019-09-26T22:40:04Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE)false
dc.title.none.fl_str_mv Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
Avaliação de desempenho na contabilidade gerencial: aplicação do processo Proknow-C para geração de conhecimento
title Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
spellingShingle Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
Frigo Souza, Fabiana
contabilidade; contabilidade gerencial; avaliação de desempenho
Contabilidade Gerencial; Avaliação de Desempenho; ProKnow-C
title_short Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
title_full Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
title_fullStr Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
title_full_unstemmed Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
title_sort Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation
author Frigo Souza, Fabiana
author_facet Frigo Souza, Fabiana
Rolim Ensslin, Sandra
Gasparetto, Valdirene
author_role author
author2 Rolim Ensslin, Sandra
Gasparetto, Valdirene
author2_role author
author
dc.contributor.author.fl_str_mv Frigo Souza, Fabiana
Rolim Ensslin, Sandra
Gasparetto, Valdirene
dc.subject.por.fl_str_mv contabilidade; contabilidade gerencial; avaliação de desempenho
Contabilidade Gerencial; Avaliação de Desempenho; ProKnow-C
topic contabilidade; contabilidade gerencial; avaliação de desempenho
Contabilidade Gerencial; Avaliação de Desempenho; ProKnow-C
description 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.
publishDate 2016
dc.date.none.fl_str_mv 2016-09-01
dc.type.none.fl_str_mv

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dc.identifier.uri.fl_str_mv https://periodicos.uninove.br/riae/article/view/15654
10.5585/ijsm.v15i3.2308
url https://periodicos.uninove.br/riae/article/view/15654
identifier_str_mv 10.5585/ijsm.v15i3.2308
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.uninove.br/riae/article/view/15654/7648
dc.rights.driver.fl_str_mv Copyright (c) 2016 Iberoamerican Journal of Strategic Management
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Iberoamerican Journal of Strategic Management
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Nove de Julho - UNINOVE
publisher.none.fl_str_mv Universidade Nove de Julho - UNINOVE
dc.source.none.fl_str_mv Revista Ibero-Americana de Estratégia; Vol 15, No 3 (2016): July/September; 20-38
Revista Ibero-Americana de Estratégia; Vol 15, No 3 (2016): July/September; 20-38
2176-0756
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