Reflexos do Sistema de Mensuração de Desempenho Habilitante na Performance de Tarefas e Satisfação no Trabalho

ID:
49312
Resumo:
Este estudo analisa os reflexos do sistema de mensuração de desempenho (performance measurement system – PMS) com características habilitantes no desempenho de tarefas e satisfação no trabalho mediado pelo empowerment psicológico em um Centro de Serviços Compartilhados (CSC). A literatura sobre controles gerenciais vem buscando identificar elementos capazes de melhorar o desempenho, e os controles habilitantes associados ao empowerment psicológico podem trazer novos indícios nessa discussão. Dada a capacidade do contexto em afetar a percepção dos indivíduos, é relevante compreender os impactos dos controles na satisfação, o que pode levar a práticas mais alinhadas às suas expectativas e resultados favoráveis à organização. Os resultados do estudo apontam que as características do PMS afetam a motivação dos indivíduos, de modo que implementar sistemas com características habilitantes pode contribuir para a percepção dos funcionários sobre seu controle e autonomia no trabalho. Na estrutura mecanicista do CSC, a forma como os PMS são conformados pode contornar possíveis resultados adversos provenientes de estruturas pouco orgânicas na percepção de empowerment psicológico dos funcionários. Uma survey foi realizada em um CSC, localizado na Região Sul do Brasil, que oferece serviços administrativos, financeiros e contábeis. Obteve-se a participação de 88 dentre os 125 funcionários operacionais, o equivalente a 70% do total. O instrumento de pesquisa utilizado foi baseado em assertivas dos estudos de Mahama e Cheng (2013), Spreitzer (1995), Tarrant e Sabo (2010) e Van Der Hauwaert e Bruggeman (2015). Para testar as hipóteses, aplicou-se a modelagem de equações estruturais. Evidências obtidas na pesquisa indicam que o uso do PMS habilitante pode contribuir para o equilíbrio necessário nas empresas entre níveis de controles formais e empowerment psicológico, para obter satisfação no trabalho e desempenho nas tarefas de funcionários.
Citação ABNT:
SOUZA, G. E.; BEUREN, I. M. Reflexos do Sistema de Mensuração de Desempenho Habilitante na Performance de Tarefas e Satisfação no Trabalho. Revista Contabilidade & Finanças - USP, v. 29, n. 77, p. 194-212, 2018.
Citação APA:
Souza, G. E., & Beuren, I. M. (2018). Reflexos do Sistema de Mensuração de Desempenho Habilitante na Performance de Tarefas e Satisfação no Trabalho. Revista Contabilidade & Finanças - USP, 29(77), 194-212.
DOI:
10.1590/1808-057x201805850
Link Permanente:
http://www.spell.org.br/documentos/ver/49312/reflexos-do-sistema-de-mensuracao-de-desempenho-habilitante-na-performance-de-tarefas-e-satisfacao-no-trabalho/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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