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- Title
Reflexões Sobre os Aportes Teóricos de Avaliação de Desempenho: Sistematização do Conhecimento Para Temas Emergentes.
- Authors
dos Santos Matos, Lucas; Rolim Ensslin, Sandra
- Abstract
The article objective is to systematize the knowledge related to Performance Evaluation Systems (PES), through the consolidation of concepts found in seminal or influential theoretical works, defining the composition of PES. With the literature review on the subject, carried out with the support of ProKnow-C, we identified theoretical contributions in terms of the notions of measurement, metrics and indicators in the context of PES, allowing the construction and schematization of traditional and emerging perspectives of the theme. As a result, we consolidated the elements referring to the theme, demonstrating how the studies deal with the PES and its composition and defining a common language for the consensual elements identified, in addition to presenting the relationships between the existing structures on the literature.
- Subjects
LITERATURE reviews; LITERATURE
- Publication
Revista de Contabilidade & Controladoria, 2023, Vol 15, Issue 2, p91
- ISSN
1984-6266
- Publication type
Article
- DOI
10.5380/rcc.v15i2.87298