Incorporating the integrative dimension to the evaluation processes of organizational performance: a case study

Authors

  • Ademar Dutra Universidade do Sul de Santa Catarina - UNISUL
  • Sandra Rolim Ensslin Universidade Federal de Santa Catarina - UFSC
  • Leonardo Ensslin Universidade Federal de Santa Catarina - UFSC
  • Marcus Vinícius Andrade de Lima Universidade do Sul de Santa Catarina - UNISUL

DOI:

https://doi.org/10.5007/2175-8069.2009v6n11p109

Abstract

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.

Author Biographies

Ademar Dutra, Universidade do Sul de Santa Catarina - UNISUL

Professor Titular do Programa de Pós-Graduação em Administração da Universidade do Sul de Santa Catarina - UNISUL

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina - UFSC

Professora Adjunta do Programa de Pós-Graduação em Contabilidade e do Programa de Pós-Graduação em Engenharia de Produção da UFSC

Leonardo Ensslin, Universidade Federal de Santa Catarina - UFSC

Professor Titular do Programa de Pos-Graduação em Engenharia de Produção da UFSC

Marcus Vinícius Andrade de Lima, Universidade do Sul de Santa Catarina - UNISUL

Professor Titular do Programa de Pós-Graduação em Administração da UNISUL

Published

2010-01-26

How to Cite

Dutra, A., Ensslin, S. R., Ensslin, L., & Andrade de Lima, M. V. (2010). Incorporating the integrative dimension to the evaluation processes of organizational performance: a case study. Revista Contemporânea De Contabilidade, 6(11), 109–136. https://doi.org/10.5007/2175-8069.2009v6n11p109

Issue

Section

Articles