Efeitos da Avaliação de Desempenho na Performance Gerencial Mediada pelo Feedback e Sistema de Recompensas Outros Idiomas

ID:
53427
Resumo:
OBJETIVO: Este estudo analisa os efeitos da avaliação de desempenho na performance gerencial mediada pelo feedback e pelo sistema de recompensas. MÉTODO: Uma survey foi realizada com 194 gestores de empresas brasileiras listadas entre as Melhores & Maiores da Revista Exame de 2016 e um modelo estrutural foi proposto para testar as hipóteses da pesquisa. ORIGINALIDADE/RELEVÂNCIA: A pesquisa denota que diferentes tipos de controles de um Performance Measurement Systems (PMS) estão associados entre si, e que contribuem de maneiras distintas e complementares na explicação da performance gerencial. O sistema de recompensas foi o construto que se destacou na explicação da relação entre avaliação de desempenho e performance gerencial. A relevância do estudo está na investigação simultânea de múltiplos sistemas de controle de um PMS, o que pode contribuir para entender a relação entre eles e seus efeitos no desempenho. RESULTADOS: Os resultados da pesquisa indicam que a avaliação de desempenho tem efeito direto no feedback e no sistema de recompensas e indireto na performance dos gestores. O maior efeito indireto da avaliação de desempenho na performance gerencial via sistema de recompensas pode ser oriundo do desenho do PMS adotado pelas empresas pesquisadas, em que predominam bônus, compensações e sanções. CONTRIBUIÇÕES TEÓRICAS/METODOLÓGICAS: Este estudo contribui para o corpo da literatura que examina os efeitos do PMS no desempenho individual em detrimento do desempenho organizacional. Contribui também para a lacuna de pesquisas relativas ao sistema de recompensas e desempenho individual, já que estudos anteriores apresentaram entendimentos distintos quanto aos seus efeitos.
Citação ABNT:
SANTOS, V. D.; BEUREN, I. M.; ISSIFOU, M. Efeitos da Avaliação de Desempenho na Performance Gerencial Mediada pelo Feedback e Sistema de Recompensas . Contabilidade, Gestão e Governança, v. 22, n. 1, p. 38-58, 2019.
Citação APA:
Santos, V. D., Beuren, I. M., & Issifou, M. (2019). Efeitos da Avaliação de Desempenho na Performance Gerencial Mediada pelo Feedback e Sistema de Recompensas . Contabilidade, Gestão e Governança, 22(1), 38-58.
DOI:
http://dx.doi.org/10.21714/1984-3925_2019v22n1a3
Link Permanente:
http://www.spell.org.br/documentos/ver/53427/efeitos-da-avaliacao-de-desempenho-na-performance-gerencial-mediada-pelo-feedback-e-sistema-de-recompensas-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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