Revista Sociedade, Contabilidade e Gestão (Dec 2012)
Organizational Performance Assessment: Overview of Publications in National Journals
Abstract
In the literature there are several tools that aim to assess organizational performance, such as Balanced Scorecard (BSC), National Quality Award (PNQ), Multicriteria Methodology for Decision Aiding (MCDA), Data envelopment analysis (DEA), Analytic Hierarchy Process (AHP), among others. However, it is perceived in practice doubts as to choose the most appropriate for each organizational context. In this sense, it is argued that to measure the performance of the organization it is necessary that this measure is based on an instrument that allows transparency in the evaluation form, and insert those interested in the evaluation process. The credibility of an evaluation therefore depends on the ability to produce consistent information for all subjects involved in the intervention. The search for tools to improve the way to evaluate organizational performance it is increasingly necessary. The objective of this study is to identify the main tools of organizational performance assessment published in national journals in the area of Administration, Accounting and Tourism, classified by CAPES Qualis A1 to B5. The study is characterized as descriptive and qualitative documentation. We analyzed 489 articles, which resulted in the following results:(i) identified the main theme of the authors and regular assessment of organizational performance, (ii) from the year 2000 publications on the subject grew substantially, (iii) Data Envelopment Analysis (DEA), Balanced Scorecard (BSC) and Multicriteria for decision aiding methodology(MCDA-C) are the most commonly used tools for evaluating performance, (iv) most of the tools found in the literature are multiple criteria, (v) described the process used by the tools to assess organizational performance.
