Sistema Multinível de Medição de Desempenho para Estabelecer o Diálogo Estratégico: Estudo de Caso em Serviços Contábeis

The objective of the study is to build a framework of multilevel system of performance measurement in a business accounting services to obtain strategic dialogue on organizational environment through performance indicators. We conducted a descriptive study with a qualitative approach to the problem....

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Bibliographic Details
Published in:RGO. Revista Gestão Organizacional 2014-05, Vol.7 (2)
Main Authors: Teixeira, Silvio Aparecido, Santana, André Gobette, Facin Lavarda, Carlos Eduardo
Format: Article
Language:Portuguese
Subjects:
Analysis
Organization theory
Performance evaluation
Service industries
Strategic planning
Studies
Online Access:Get full text
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Summary:The objective of the study is to build a framework of multilevel system of performance measurement in a business accounting services to obtain strategic dialogue on organizational environment through performance indicators. We conducted a descriptive study with a qualitative approach to the problem. To achieve the research objective, a case study in a company in the service sector, which explains the strategy, structure and business processes based on the documents resulting from the strategic plans and operational plans that the company implemented in the period was applied 2005-2012, using as investigation procedures bibliographical, documentary research and the focus groups and interviews with its key managers. As a result of the strategic dialogue observed in the case study, obtained by the discussion in the focus groups referred to as constituencies for SMD (Systems Performance Measurement), the framework of the multilevel system of performance measurement in the company studied was drawn. The study contributes to the strategic and operational controls in the financial services companies, and system design allows performance measurement is constructed with several intersections within the organization, strengthening the strategic dialogue between the large areas and sectors involved.
ISSN:1983-6635