Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE

Detalhes bibliográficos
Autor(a) principal: Bandeira, Herivânio Torres
Data de Publicação: 2021
Outros Autores: Callado, Aldo Leonardo Cunha
Tipo de documento: Artigo
Idioma: por
Título da fonte: RACE (Joaçaba. Online)
Texto Completo: https://periodicos.unoesc.edu.br/race/article/view/24552
Resumo: This work aims to investigate the level of relations established between contingency factors of Recife’s civil construction enterprises, as well as to investigate the importance assigned to performance indicators by its managers in Balanced Scorecard (BSC) perspective. Therefore, the contingency theory was the approach given to the analysis of the importance of performance indicators. As for the methodology, a survey was conducted and applied to 20 managers from civil construction enterprises located in Recife. The data analysis was conducted by the measure of Spearman’s correlation coefficient with the support of STATISTICA for Windows software. The analysis of results highlighted few significant relations between managers’ characteristics and performance indicators, so that the variables of age range and wastage indicator were the only ones to reach strong magnitude. Moreover, significant relations between enterprises with performance indicators were noticed, so that the relation between strategic priority and indicators (such as delivery punctuality, operational volume flexibility, on-time delivery, employee satisfaction and risk management) were the only ones with significant strength. The research contributions can be addressed to other researchers who intend to develop co-related studies in other locations, even in other market segments, as well as can be attached as a parameter for enterprises involved in the same researched market sector.
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spelling Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PEFatores contingenciais e a importância atribuída aos indicadores de desempenho: uma análise em empresas de construção civil da cidade de Recife, PEPerformance indicatorsContingency factorsCivil constructionIndicadores de desempenhoFatores contingenciaisConstrução civilThis work aims to investigate the level of relations established between contingency factors of Recife’s civil construction enterprises, as well as to investigate the importance assigned to performance indicators by its managers in Balanced Scorecard (BSC) perspective. Therefore, the contingency theory was the approach given to the analysis of the importance of performance indicators. As for the methodology, a survey was conducted and applied to 20 managers from civil construction enterprises located in Recife. The data analysis was conducted by the measure of Spearman’s correlation coefficient with the support of STATISTICA for Windows software. The analysis of results highlighted few significant relations between managers’ characteristics and performance indicators, so that the variables of age range and wastage indicator were the only ones to reach strong magnitude. Moreover, significant relations between enterprises with performance indicators were noticed, so that the relation between strategic priority and indicators (such as delivery punctuality, operational volume flexibility, on-time delivery, employee satisfaction and risk management) were the only ones with significant strength. The research contributions can be addressed to other researchers who intend to develop co-related studies in other locations, even in other market segments, as well as can be attached as a parameter for enterprises involved in the same researched market sector.Este trabalho teve por objetivo investigar o nível das relações estabelecidas entre fatores contingenciais de empresas pertencentes ao setor de construção civil da Cidade de Recife (PE) e a importância atribuída pelos gestores aos indicadores de desempenho classificados nas perspectivas do Balanced Scorecard (BSC). Nessa perspectiva, foi analisada a importância atribuída aos indicadores de desempenho, sob a ótica da teoria da contingência. Quanto aos procedimentos metodológicos, utilizou-se como instrumento de coleta de dados o questionário, que foi aplicado junto a gestores de 20 empresas do setor da construção civil localizadas na Cidade de Recife. Para análise dos dados coletados foi utilizado o teste não paramétrico coeficiente de correlação de Spearman, com o auxílio do software STATISTICA for Windows. A análise dos resultados evidenciou poucas relações significativas entre as características dos gestores com indicadores de desempenho, sendo a relação da variável faixa etária com o indicador desperdícios a única a alcançar magnitude forte. Também foram evidenciadas algumas relações significativas entre as características das empresas e os indicadores de desempenho, sendo as relações da variável prioridade estratégica com os indicadores (pontualidade de entrega, flexibilidade de volume operacional, entregas no prazo, satisfação dos empregados e gestão de risco) as únicas a apresentarem magnitude forte. As contribuições da pesquisa podem se realizar no campo de estimular outros pesquisadores que pretendam desenvolver estudos correlatos em outras localidades e até mesmo em outros segmentos de mercado, assim como por servirem como parâmetro para reflexão das empresas do setor pesquisado acerca do tema aqui discutido.Universidade do Oeste de Santa Catarina2021-04-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://periodicos.unoesc.edu.br/race/article/view/2455210.18593/race.24552RACE - Revista de Administração, Contabilidade e Economia; Vol. 20 No. 1 (2021): RACE jan./abr. 2021; 35-62RACE - Revista de Administração, Contabilidade e Economia; v. 20 n. 1 (2021): RACE jan./abr. 2021; 35-622179-49361678-6483reponame:RACE (Joaçaba. Online)instname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/race/article/view/24552/16146https://periodicos.unoesc.edu.br/race/article/view/24552/16147Copyright (c) 2021 Herivânio Torres Bandeira, Aldo Leonardo Cunha Calladohttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessBandeira, Herivânio TorresCallado, Aldo Leonardo Cunha2022-08-16T14:04:46Zoai:ojs.periodicos.unoesc.edu.br:article/24552Revistahttps://portalperiodicos.unoesc.edu.br/racehttps://portalperiodicos.unoesc.edu.br/race/oairace@unoesc.edu.br||editora@unoesc.edu.br2179-49361678-6483opendoar:2022-08-16T14:04:46RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)false
dc.title.none.fl_str_mv Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
Fatores contingenciais e a importância atribuída aos indicadores de desempenho: uma análise em empresas de construção civil da cidade de Recife, PE
title Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
spellingShingle Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
Bandeira, Herivânio Torres
Performance indicators
Contingency factors
Civil construction
Indicadores de desempenho
Fatores contingenciais
Construção civil
title_short Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
title_full Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
title_fullStr Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
title_full_unstemmed Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
title_sort Contingency factors and the importance attached to performance indicators: an analysis in civil construction companies in the city of Recife, PE
author Bandeira, Herivânio Torres
author_facet Bandeira, Herivânio Torres
Callado, Aldo Leonardo Cunha
author_role author
author2 Callado, Aldo Leonardo Cunha
author2_role author
dc.contributor.author.fl_str_mv Bandeira, Herivânio Torres
Callado, Aldo Leonardo Cunha
dc.subject.por.fl_str_mv Performance indicators
Contingency factors
Civil construction
Indicadores de desempenho
Fatores contingenciais
Construção civil
topic Performance indicators
Contingency factors
Civil construction
Indicadores de desempenho
Fatores contingenciais
Construção civil
description This work aims to investigate the level of relations established between contingency factors of Recife’s civil construction enterprises, as well as to investigate the importance assigned to performance indicators by its managers in Balanced Scorecard (BSC) perspective. Therefore, the contingency theory was the approach given to the analysis of the importance of performance indicators. As for the methodology, a survey was conducted and applied to 20 managers from civil construction enterprises located in Recife. The data analysis was conducted by the measure of Spearman’s correlation coefficient with the support of STATISTICA for Windows software. The analysis of results highlighted few significant relations between managers’ characteristics and performance indicators, so that the variables of age range and wastage indicator were the only ones to reach strong magnitude. Moreover, significant relations between enterprises with performance indicators were noticed, so that the relation between strategic priority and indicators (such as delivery punctuality, operational volume flexibility, on-time delivery, employee satisfaction and risk management) were the only ones with significant strength. The research contributions can be addressed to other researchers who intend to develop co-related studies in other locations, even in other market segments, as well as can be attached as a parameter for enterprises involved in the same researched market sector.
publishDate 2021
dc.date.none.fl_str_mv 2021-04-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.unoesc.edu.br/race/article/view/24552
10.18593/race.24552
url https://periodicos.unoesc.edu.br/race/article/view/24552
identifier_str_mv 10.18593/race.24552
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.unoesc.edu.br/race/article/view/24552/16146
https://periodicos.unoesc.edu.br/race/article/view/24552/16147
dc.rights.driver.fl_str_mv Copyright (c) 2021 Herivânio Torres Bandeira, Aldo Leonardo Cunha Callado
http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Herivânio Torres Bandeira, Aldo Leonardo Cunha Callado
http://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidade do Oeste de Santa Catarina
publisher.none.fl_str_mv Universidade do Oeste de Santa Catarina
dc.source.none.fl_str_mv RACE - Revista de Administração, Contabilidade e Economia; Vol. 20 No. 1 (2021): RACE jan./abr. 2021; 35-62
RACE - Revista de Administração, Contabilidade e Economia; v. 20 n. 1 (2021): RACE jan./abr. 2021; 35-62
2179-4936
1678-6483
reponame:RACE (Joaçaba. Online)
instname:Universidade do Oeste de Santa Catarina (UNOESC)
instacron:UNOESC
instname_str Universidade do Oeste de Santa Catarina (UNOESC)
instacron_str UNOESC
institution UNOESC
reponame_str RACE (Joaçaba. Online)
collection RACE (Joaçaba. Online)
repository.name.fl_str_mv RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)
repository.mail.fl_str_mv race@unoesc.edu.br||editora@unoesc.edu.br
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