Incorporating the integrative dimension to the evaluation processes of organizational performance: a case study
| Autor: | Ademar Dutra, Sandra Rolim Ensslin, Leonardo Ensslin, Marcus Vinícius Andrade de Lima |
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| Jazyk: | portugalština |
| Rok vydání: | 2010 |
| Předmět: | |
| Zdroj: | Revista Contemporânea de Contabilidade, Vol 6, Iss 11, Pp 109-136 (2010) |
| Druh dokumentu: | article |
| ISSN: | 1807-1821 2175-8069 |
| DOI: | 10.5007/2175-8069.2009v6n11p109 |
| Popis: | This paper presents a methodological proposal that enables the incorporation of an integrative dimension to the evaluation processes of organizational performance, based on the Constructivist - Multicriteria Methodology for Decision Aiding (MCDA-C). The integrative dimension aims at identifying internal performance variables for each organizational subsystem and those stemming from the interrelations and interconnections among the various subsystems. This is an exploratory research, based on a case study and adopting a mixed method. The data were collected by means of document research and interviews. The main results are as follows: (i) identifying variables affected by a subsystem and how this subsystem is affected by the performance of another subsystem; (ii) allowing each subsystem, as it is faced with two alternatives to improve performance, to choose the alternative that contributes the most to the global performance of the system, and (iii) identifying the strategies that are most suitable to improve the performance of the system as a whole. |
| Databáze: | Directory of Open Access Journals |
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