Purpose The objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations. Design/methodology/approach A systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map. Findings The study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur. Originality/value The study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.
ResumoO objetivo deste trabalho é analisar o controle interno na gestão pública de um município de pequeno porte a partir de três perspectivas: (i) perfil do controller, (ii) situação do controle interno, e (iii) planejamento e execução das atividades, e verificar, se o conjunto destes estão aderentes ao regimento legal e se aproximam-se da realidade de outros municípios já estudados. O potencial problema do controle interno na gestão pública de municípios de pequeno porte, destacado por Castro (2013) é que nestas prefeituras, existe a tendência da centralização de tarefas em uma mesma pessoa, o que é corroborado por trabalhos anteriores. Entretanto poucos destes trabalhos analisam a dinâmica do controle interno em municípios de pequeno porte. Em termos metodológicos, a pesquisa teve natureza qualitativa, abordagem descritiva. Para coleta de dados, por sua vez, aplicou-se um questionário ao responsável pelo controle interno da prefeitura estudada, com 19 questões, elaborado a partir do trabalho de Roza, Lunkes e Alberton (2012) e Vieira (2009).Os principais resultados indicam que o sistema de controle interno do município estudado está bastante alinhado com o perfil de outras prefeituras evidenciados pelos trabalhos desenvolvidos anteriormente. Os principais resultados sugerem que o controle interno atua em diversas áreas, auxilia no planejamento e desenvolvimento da gestão pública municipal, entretanto, há pontos a serem melhorados. Sugere-se a contratação de servidores de carreira, bem como treinamentos periódicos e pontuais.Palavras-chave: Administração. Controle interno. Gestão Pública Municipal. INTERNAL CONTROL SYSTEM IN THE PUBLIC MANAGEMENT OF A SMALL MUNICIPALITY
O objetivo deste estudo foi construção de um modelo Multicritério de Apoio à Decisão Construtivista (MCDA-C) para apoiar a holding SC Participações e Parcerias S.A. (SCPAR) na atividade de certificação da qualidade do processo de movimentação de cargas em seus portos subsidiários. Após operacionalização do estudo de caso, destaca-se como principal resultado a construção de indicadores relacionados às ‘Especificações das Cargas em termos de Contrato’ e ‘Condições da Carga’. Este estudo contribui para a identificação, por parte da SCPAR, de ações que ela própria pode tomar, a fim de estimular melhorias no desempenho de seus atores logísticos.
PurposeThis study analysed international publications related to the performance evaluation (PE) theme to compare the public and private sectors with a focus on the metrics and a reflection on the consideration of each sector's characteristics.Design/methodology/approachIn total, two bibliographic portfolios (BPs) were selected with the aid of the Knowledge Development Process-Constructivist (ProKnow-C) instrument, and the literature was systematically and critically reviewed to construct a theme literature map; the metrics analysed the performance evaluation systems (PESs) used in the studies and identified each sector's characteristics and PES behaviour based on these characteristics.FindingsThe two sectors stand out because of the low incidence of articles with cardinal scales, which enable the measurement and identification of the consequences of performance that are below or above the target. The behaviour of the sector characteristics was unusual, especially regarding the user and the organisational structure; it was found that the presence or absence of critical factors, such as communication, may prove to be a differential of success or failure. An absence of the organisation's particularities when designing and using a PES was noted.Originality/valueThe contributions relate to (1) identification of the public and private sector characteristics based on the selected literature, which helps in understanding the critical success and failure factors of an organisation's PES, especially with regard to metrics adequacy for each context; and (2) verification of the paths taken by the literature in both sectors.
Given the current speculation that concern the pension reform in Brazil, proposed by the Federal Government, is timely strategic analysis of private pension sector structural closed in the country. Thus, this study aims to identify how its value chain, strategic positioning and the cost drivers (of costs) in a Brazilian Pension Fund, adapting the guidelines originally proposed by Shank and Govindarajan (1993) and Costa (2011). To this end, we conducted a case study with semi-structured interviews, observation and document analysis. The results present the settings, links and existing activities in the value chain, highlighting the strategic suppliers, since actuarial consultancy, investment and legal; the internal activities of the entity, that start in attracting participants contributions collection, application and granting of benefits; and participants who receive the benefits of retirement, sickness, pension and annuity. External factors are also shown, in addition to the strategic position of the entity. The analysis of the determinants of costs demonstrates the importance of the commitment, experience, quality, technology, model management, scope, scale, and institutional factors in the costs of the organization.
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