DEVELOPMENT OF PERFORMANCE EVALUATION THEME: A SYSTEMATIC ANALYSIS OF THE LITERATURE

Authors

DOI:

https://doi.org/10.19094/contextus.v17i2.40146

Abstract

This research aimed to identify the development of literature on performance evaluation. It is an exploratory and descriptive research study, with a quali-quantitative approach through bibliometric analysis, using the ProKnow-C intervention instrument. The analyses showed that the main featured article was by Neely, Gregory and Platts (1995). The most influential article in the portfolio was Bourne et al. (2000), with the highest level of betweenness.  The Balanced Scorecard is the tool that predominates in 23% of studies; in 30% of the works, was developed by proposing models based on the literature while in 24% of them it was based on a proposal developed by the authors. The study contributed to broaden the knowledge about the subject in order to allow an overview of the literature, when knowing the main authors working on the theme, periodicals, articles, themes, tools and areas of practice. Emerging views on the subject are also presented.

Author Biographies

Lucas dos Santos Matos, Universidade Federal de Santa Catarina - UFSC

Doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina - UFSC, em andamento. Mestre em Contabilidade pela Universidade Federal de Santa Catarina - UFSC.

Sandra Mara Iesbik Valmorbida, Universidade Federal de Santa Catarina - UFSC | Universidade Tecnológica Federal do Paraná - UTFPR

Doutora e Mestre em Contabilidade pela Universidade Federal de Santa Catarina – UFSC. Docente na Universidade Tecnológica do Paraná – UTFPR.

Vinicius Abilio Martins, Universidade Federal de Santa Catarina - UFSC | Universidade Estadual do Oeste do Paraná – UNIOESTE.

Doutorado em Contabilidade pela UFSC - Universidade Federal de Santa Catarina, em andamento, Mestre em Administração pela PUCPR - Pontifícia Universidade Católica do Paraná. Docente na UNIOESTE - Universidade Estadual do Oeste do Paraná.

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina - UFSC

Pós-doutorado pela Universidad de Valencia, Espanha. Doutora em Engenharia de Produção pela UFSC. Professora do Programa de Pós-graduação em Contabilidade e Engenharia de Produção (PPGC/UFSC e PPGEP/UFSC), nível doutorado.

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Published

2019-08-16

How to Cite

Matos, L. dos S., Valmorbida, S. M. I., Martins, V. A., & Ensslin, S. R. (2019). DEVELOPMENT OF PERFORMANCE EVALUATION THEME: A SYSTEMATIC ANALYSIS OF THE LITERATURE. Contextus - Contemporary Journal of Economics and Management, 17(2), 63–97. https://doi.org/10.19094/contextus.v17i2.40146

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Vol. 17 No. 2: mai/ago 2019

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Articles

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