Methodologies to evaluate organizations performance: revision and proposal of a multicriteria approach

Authors

  • Ademar Dutra UNISUL - Tubarão - SC

DOI:

https://doi.org/10.5007/%25x

Abstract

In the present organizational context the search for competitivity hás demanded from the enterprises an everlasting concern with systems of evaluation of their own performance. Thus the organizations use the paradigms of evaluation available. Due to the importance of the paradigm selected it is necessary to assess the nature and potential of the existing methodologies. Thus, starting with a review of the literature concerned, the present work, which is mainly theoretical, proposes to analyse and compare some of the most relevant models of evaluation, according to some criteria defined by its author. First the present paper justifies the selection undertaken among the methodologies available and explains the criteria used for such a choice. Then the main aspects of the Multi-Criteria Decision Aiding – Constructivist (MCDA-C), a methodology still little exploited by the área of business administration, are discussed. It is argued that this methodology stands out when compared to the other methodologies taking into account the evaluation criteria adopted. The aim of the present work is to offer a theoretical contribution to the process of performance evaluation keeping in mind the present situation.

Author Biography

Ademar Dutra, UNISUL - Tubarão - SC

Possui Graduação em Administração (1988) e especialização em Administração de Recursos Humanos (1989), especialização em Gestão da Qualidade e Produtividade, mestrado em Engenharia de Produção e doutorado em Engenharia de Produção pela UFSC. Atualmente é professor titular da UNISUL.

Mais informações: Currículo Lattes - CNPq.

Published

2005-01-01

How to Cite

Dutra, A. (2005). Methodologies to evaluate organizations performance: revision and proposal of a multicriteria approach. Revista Contemporânea De Contabilidade, 2(3), 25–56. https://doi.org/10.5007/%x

Issue

Section

Articles