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2023-05-17T21:15:02Z2023-05-17T21:15:02Z2019-12-033025283https://doi.org/10.22561/cvr.v30i2.47900103-734Xhttp://hdl.handle.net/1843/53534https://orcid.org/0000-0003-4889-1482https://orcid.org/0000-0002-5927-022Xhttps://orcid.org/0000-0002-8179-269Xhttps://orcid.org/0000-0001-5623-8622O objetivo desta pesquisa é identificar quais são os fatores organizacionais e ambientais presentes nas estruturas das teorias da Contingência e de Agência, que levaram às alterações dos indicadores utilizados para avaliação de desempenho, na estrutura gerencial do governo do estado de Minas Gerais, à época do Choque de Gestão. A análise dos dados extraídos de documentos públicos e questionários foi realizada por meio de regressão logística. Os resultados encontrados evidenciam que os indicadores utilizados para avaliação de desempenho utilizados na estrutura gerencial do estado de Minas Gerais variam no decorrer do tempo, influenciados por fatores ambientais e organizacionais. Concluiu-se que as ferramentas gerenciais utilizadas pelo Estado se apresentaram insuficientes para possibilitar a utilização adequada da estrutura gerencial do modelo de gestão diante de algumas pressões identificadas com base nas Teorias da Agência e na Teoria da Contingência, enfraquecendo o modelo inicialmente proposto e promovendo alterações nos indicadores.The aim of this research is to identify which are the organizational and environmental factors present in the structures of Contingency and Agency theories, which led to the changes of the indicators used for performance evaluation, in the management structure of the Minas Gerais State government, at the time of the “Management Shock”. Data extracted from public documents and questionnaires were analyzed by logistic regression. Data extracted from public documents and questionnaires were analyzed using logistic regression. The results show that indicators used for performance evaluation used in the management structure of the state of Minas Gerais vary over time, influenced by environmental and organizational factors. It was concluded that the management tools used by the State are insufficient to enable appropriate use conditions to the managerial structure of the management model in the face of some pressures identified on the Agency Theories and Contingency Theory, weakening the initially proposed model and promoting changes in indicators.porUniversidade Federal de Minas GeraisUFMGBrasilFACE - FACULDADE DE CIENCIAS ECONOMICASFCE - DEPARTAMENTO DE CIÊNCIAS ADMINISTRATIVASFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEISContabilidade Vista & RevistaAdministraçãoDesempenho - IndicadoresAdministração públicoIndicadores de desempenhoMudança de indicadoresGestão no Setor PúblicoDesempenho gerencialAvaliação de desempenho no choque de gestão do estado de Minas Gerais: um estudo das alterações dos indicadores utilizadosPerformance evaluation in the "management schock" in Minas Gerais State's: a study of the changes to indicators usedEvaluación del desempeño en el choque de gestión estatal de Minas Gerais: un estudio sobre los cambios en los indicadores utilizadosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttps://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/4790Rosimeire Pimentel GonzagaFabio FrezattiIvan Beck CkagnazaroffJanilson Antonio da Silva Suzartapplication/pdfinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGLICENSELicense.txtLicense.txttext/plain; charset=utf-82042https://repositorio.ufmg.br/bitstream/1843/53534/1/License.txtfa505098d172de0bc8864fc1287ffe22MD51ORIGINALAVALIAÇÃO DE DESEMPENHO NO CHOQUE DE GESTÃO DO ESTADO DE MINAS GERAIS_ UM ESTUDO DAS ALTERAÇÕES DOS INDICADORES UTILIZADOS.pdfAVALIAÇÃO DE DESEMPENHO NO CHOQUE DE GESTÃO DO ESTADO DE MINAS GERAIS_ UM ESTUDO DAS ALTERAÇÕES DOS INDICADORES UTILIZADOS.pdfapplication/pdf543038https://repositorio.ufmg.br/bitstream/1843/53534/2/AVALIA%c3%87%c3%83O%20DE%20DESEMPENHO%20NO%20CHOQUE%20DE%20GEST%c3%83O%20DO%20ESTADO%20%20DE%20MINAS%20GERAIS_%20UM%20ESTUDO%20DAS%20ALTERA%c3%87%c3%95ES%20DOS%20INDICADORES%20%20UTILIZADOS.pdf91c5990f9ad4bda53eea4004876bbc3fMD521843/535342023-05-17 18:15:45.331oai:repositorio.ufmg.br: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Repositório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2023-05-17T21:15:45Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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