Aplicação da Teoria de Resposta ao Item (TRI) na identificação de indicadores quantitativos discriminantes para a prática de benchmarking empresarial

Marcos Charles Pinheiro Baltazar; Marcos Ronaldo Albertin; Heráclito Lopes Jaguaribe Pontes

doi:10.5585/exactaep.2021.16849

Authors

Marcos Charles Pinheiro Baltazar Instituto Federal de Alagoas https://orcid.org/0000-0003-3136-8230
Marcos Ronaldo Albertin Universidade Federal do Ceará https://orcid.org/0000-0002-1973-7104
Heráclito Lopes Jaguaribe Pontes Universidade Federal do Ceará https://orcid.org/0000-0002-8199-7935

DOI:

https://doi.org/10.5585/exactaep.2021.16849

Keywords:

Discrimination, Benchmarking index, Item Response Theory, Financial Performance Indicator.

Abstract

Benchmarking as a management tool is based on practices and metrics. However, there are latent variables that cannot be measured directly. The Item Response Theory (IRT), a statistical technique that is widely explored in the health area, is little explored in the management area. This work seeks to apply the IRT to identify a set of indicators that are discriminative and possible to be used in the practice of business benchmarking. After analysing 31 indicators of 203 companies listed on the São Paulo Stock Exchange, it was possible to identify 21 discriminating indicators divided into 5 factors. It was concluded that IRT is a technique capable of identifying discriminatory indicators with low value of the Root Mean Square Error of Approximation (RMSEA) and that it brings new interpretations of already existing metrics - in the case economic and financial metrics - in addition to facilitating the understanding latent traits.

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Author Biographies

Marcos Charles Pinheiro Baltazar, Instituto Federal de Alagoas

Professor lotado na Coordenação de Logística do Instituto Federal de Alagoas

Marcos Ronaldo Albertin, Universidade Federal do Ceará

Prof. Associado e Chefe do Departamento de Engenharia de Produção do Centro de Tecnologia da Universidade Federal do Ceará

Heráclito Lopes Jaguaribe Pontes, Universidade Federal do Ceará

Professor Adjunto IV do Departamento de Engenharia de Produção da Universidade Federal do Ceará

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