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- Title
UTILIZAÇÃO DE SISTEMAS DE MEDIÇÃO DE DESEMPENHO PARA GERAÇÃO DE VALOR AO ACIONISTA: UM ESTUDO EXPLORATÓRIO NOS BANCOS BRASILEIROS.
- Authors
Mineta, Roberto Kazuhiro Nakamura; Nakamura, Wilson Toshiro; Bastos, Douglas Dias
- Abstract
The adoption of efficient indicators of performance, aligned with the strategy for generation of superior economical value to the shareholders is of fundamental importance to success of the company. Based on an exploratory study, this article approaches two subjects of great relevance in the strategic context of the companies of services: systems of performance measurement and creation of value to the shareholders. For that, it contemplates a bibliographical research that tries to supply the theoretical presuppositions that base the exploratory research carried out in companies in service sector in Brazil, the main approach the study of the relationship between the use of performance measurement system in the strategic context and create value for its shareholders. This way, it was possible to infer that, through the visions and beliefs of its managers, the adoption of systems of acting measurement will be every time larger for the administrators, and the shareholders will fell satisfied in the attendance of their expectations regarding creation of value.
- Subjects
BRAZIL; BANKING industry; STOCKHOLDERS; STRATEGIC planning; FINANCIAL performance; EXECUTIVES; PERFORMANCE evaluation; VALUE (Economics)
- Publication
Revista Gestão Organizacional (RGO), 2009, Vol 2, Issue 1, p21
- ISSN
1806-6720
- Publication type
Article
- DOI
10.22277/rgo.v2i1.130