Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation

Authors

  • Fabiana Frigo Souza Mestranda em Contabilidade pela Universidade Federal de Santa Catarina - UFSC.
  • Sandra Rolim Ensslin Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina - UFSC. Professora da Universidade Federal de Santa Catarina - UFSC.
  • Valdirene Gasparetto Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina - UFSC. Professora da Universidade Federal de Santa Catarina - UFSC.

DOI:

https://doi.org/10.5585/ijsm.v15i3.2308

Keywords:

Contabilidade Gerencial, Avaliação de Desempenho, ProKnow-C

Abstract

This research aimed to analyze the characteristics of international scientific research about the literature fragment on the use of Performance Evaluation (PE) in Management Accounting for the knowledge generation and identifying gaps and future research possibilities. To this end, this research with qualitative approach used ProKnow-C tool for selecting the Bibliographical Portfolio (PB) and analysis of the characteristics of its publications. The research resulted in sixteen articles aligned to the subject, who composed the PB and had these results: the journal Transformations in Business and Economics is the one with the highest number of publications portfolio; of the 21 authors, of the articles of the PB, the author Mostaque Md Hussain has largest number of publications, four; the contingency theory was the most used by the authors as the foundation of the Performance Evaluation and; several studies have used the Performance Evaluation path towards becoming the metrics most dynamic. Based on the literature study, the following research gaps were identified: lack of research that focus on the agency theory and the theory of stakeholders and lack of research focusing on the PE path extended to the stakeholders. To promote advances in the field, there is a need for studies that encompass the interests of stakeholders for the use of performance appraisal system, so that they are enlarged the information to be generated by this system.

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Published

01.09.2016

How to Cite

Frigo Souza, F., Rolim Ensslin, S., & Gasparetto, V. (2016). Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation. Revista Ibero-Americana De Estratégia, 15(3), 20–38. https://doi.org/10.5585/ijsm.v15i3.2308