Performance Indicators and their Relationship with Organizational Strategy - A Study in Brazilian Companies

Rosimeire Pimentel Gonzaga, Antonio Thadeu Mattos da Luz, Flávia de Araújo e Silva, Marcos Paulo Valadares de Oliveira

2013

Abstract

The institutional mission declared by an organization can be taken as baseline for management as well as a mechanism for communicating its objectives and organizational strategies. In a complementary fashion, performance indicators support the evaluation of the processes aimed to execute companies specific strategies. Thus, the present study sought, through an empirical quantitative approach, test the hypothesis of the performance indicators used by a company is associated with the content of the mission it declares. A sample of 85 Brazilian companies listed in BM&FBovespa’s IbrX Index was used. Data has been extracted from the mandatory reference reports issued annually by companies and from its institutional sites. For examination of the data, the technique of content analysis was used in order to identify the characteristics present in the missions reported by the companies studied. Further, the logistic regression was used to test the association between the variables studied. In the context analyzed, no evidence of association between the characteristics of the missions reported by the companies and the performance indicators used by them was observed in the results. The results found contradict, in part, the logic and theory of organizations management control, especially regarding the congruence amongst the objectives that must be pursued, including the alignment of what an organization declared as being relevant in its mission with the indicators it uses to evaluate its performance. Finally, Business Process Management (BPM) is discussed as a fundamental support for the definition of performance indicators in order to guarantee the alignment to the organization’s strategic objectives.

References

  1. ABPMP. BPM CBOK - Guide to the business process management common body of knowledge. Versão 2. 2009.
  2. Ackoff, R. L. Management in small doses. Nova Iorque: John Wiley & Sons, 1986.
  3. Aguiar, Andson Braga de; Teixeira, Aridelmo J. C.; Nossa, Valcemiro; Gonzaga, Rosimeire Pimentel. Associação entre sistemas de incentivos gerenciais e práticas de contabilidade gerencial. Revista de Administração de Empresas - RAE. São Paulo. v. 52, n. 1, jan./fev. 2012.
  4. Analoui, F.; Karami, A. CEO's and development of the meaningful mission statement. Corporate Governance. Bradford, v. 2, n. 3, p. 13-20, 2002.
  5. Anthony, Robert N.; Govindarajan, Vijay. Sistemas de controle gerencial. 12.ed. São Paulo: McGraw-Hill, 2008.
  6. Bardin, Laurence. Análise de Conteúdo. Lisboa: Edições 70, 1977.
  7. Bolsa De Valores, Mercadorias E Futuros De São Paulo. Disponível em http://www.bmfbovespa.com.br/home. aspx?idioma=pt-br. Acess in 5th November 2011.
  8. David, Forest R.; David, Fred R. It's time to redraft your mission statement. The Journal of Business Strategy. Boston, v. 24, n. 1, p. 11-4, jan.-feb, 2003.
  9. Fitzgerald, L. Performance measurement. In: HOPPER, Trevor et al. Issues in Management Accounting. 3 ed. Pearson Education Ltd., 2007. pp. 223-241.
  10. Frezatti, F.; Rocha, Welington; Nascimento, A. R.; Junqueira, E. R. . Controle Gerencial: uma abordagem da contabilidade gerencial no contexto econômico, comportamental e sociológico. 1. ed. São Paulo: Editora Atlas, 2009.
  11. Globerson, S. Issues in developing a performance criteria system for an organisation. International Journal of Production Research. Loughborough, v. 23, n. 4, p. 639-646, 1985.
  12. Harmon, P. Service orientated architectures and BPM. Business Process Trends, 22 Feb. 2005.
  13. Hirota, Shinichi; Kubo, Katsuyuki; Miyajima, Hideaki; Hong, Paul; Park, Young Won. Corporate mission, corporate policies and business outcomes: evidence from Japan. Management Decision. v. 48, n. 7, p. 1134-1153, 2010.
  14. Kaplan, R. S., Norton, D. P. Organização orientada para a estratégia: como as empresas que adotam o Balanced Scorecard prosperam no novo ambiente de negócios. Rio de Janeiro. Elsevier: 2000.
  15. Jeston, J.; Nelis, J. Business process management, practical guidelines to successful implementations. 2. ed. Oxford: Elsevier, 2008.
  16. Machado, Rosa Tereza Moreira. Estratégia e competitividade em organizações agroindustriais. Lavras: UFLA/FAEPE, 2005.
  17. Matejka, K., Kurke, L. B., Gregory, B. Mission Impossible? Designing a great mission statement to ignite your plans. Management Decision. Londres, v. 31, n. 4, p. 34-7, 1993.
  18. Mullane, John V. The mission statement is a strategic tool: when used properly. Management Decision. Londres, v. 40, n. 5-6, p. 448-55, 2002.
  19. Müller, Cláudio José. Modelo de gestão integrando planejamento estratégico, sistemas de avaliação de desempenho e gerenciamento de processos (MEIO - Modelo de Estratégia, Indicadores e Operações). 2003. 292f.. Tese (Doutorado em Engenharia) - Escola de Engenharia, Universidade Federal do Rio Grande do Sul, Porto Alegre, 2003.
  20. OMG. Business process management with OMG specifications. Object Management Group. Disponivel em: http://www.bpm-consortium.org/literature.htm. Acesso em: 05 Junho 2010.
  21. Otley, David T. Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal. v. 21, n. 2, p. 229-239. 2008.
  22. Otley, David T.; Berry, A. J. Control, Organisation and accounting. Accounting, Organizations and Society. v. 5, n. 2, p. 231-244, 1980.
  23. Piercy, J.; Morgan, N. Mission analysis: an operational approach. Journal of General Management. HenleyonThames, v. 19, n. 3, p. 01-19, 1994.
  24. Porter, M. E. A nova estratégia. In: JÚLIO, C. A.; SALIBI NETO, J. (Orgs.). Estratégia e Planejamento. São Paulo: Publifolha, 2002.
  25. Rafaeli, Leonardo; Campagnolo, Rodrigo Rech; Müller, Cláudio José. Missão declarada e missão desdobrada: uma abordagem para o planejamento estratégico. In: Simpósio de Engenharia de Produção, 14., 2007, São Paulo. Anais ... Bauru, 2007.
  26. Rafaeli, Leonardo; Müller, Cláudio José. Estruturação de um índice consolidado de desempenho utilizando o AHP. Gest. Prod., São Carlos, v. 14, n. 2, p. 363-377, mai-ago. 2007.
  27. Santos, H. M.; Santana, A. F.; Alves, C. F. Análise dos fatores críticos de sucesso da gestão de processos de negócios em organizações públicas. Revista Eletrônica de Sistemas de Informação, v. 11, n. 1, jan.-jun., 2012 Sette, R. S. Estratégia empresarial. Lavras: UFLA/FAEPE, 1998.
  28. Sipioni, Fabio. Modelo para revisão de Indicadores de Desempenho aplicado a Processos de Manufatura utilizando a Integração do Balanced Scorecard e Business Process Management. Dissertação (Mestrado em Engenharia de Produção e Sistemas) - Pontifícia Universidade Católica do Paraná, Curitiba, 2009.
  29. Tatikonda, L. V. & Tatikonda, R. J. (1998) - We need dynamic performance measures. Journal of Management Accounting, Pittsburgh, Vol. 80, n.3, p.49-51.
  30. Zairi, Mohamed; Letza, Steve. Corporate Reporting. Management Decision. v. 32, n. 2, p. 30-40, 1994.
Download


Paper Citation


in Harvard Style

Pimentel Gonzaga R., Mattos da Luz A., de Araújo e Silva F. and Valadares de Oliveira M. (2013). Performance Indicators and their Relationship with Organizational Strategy - A Study in Brazilian Companies . In Proceedings of the International Conference on Knowledge Discovery and Information Retrieval and the International Conference on Knowledge Management and Information Sharing - Volume 1: RDBPM, (IC3K 2013) ISBN 978-989-8565-75-4, pages 559-566. DOI: 10.5220/0004655305590566


in Bibtex Style

@conference{rdbpm13,
author={Rosimeire Pimentel Gonzaga and Antonio Thadeu Mattos da Luz and Flávia de Araújo e Silva and Marcos Paulo Valadares de Oliveira},
title={Performance Indicators and their Relationship with Organizational Strategy - A Study in Brazilian Companies },
booktitle={Proceedings of the International Conference on Knowledge Discovery and Information Retrieval and the International Conference on Knowledge Management and Information Sharing - Volume 1: RDBPM, (IC3K 2013)},
year={2013},
pages={559-566},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0004655305590566},
isbn={978-989-8565-75-4},
}


in EndNote Style

TY - CONF
JO - Proceedings of the International Conference on Knowledge Discovery and Information Retrieval and the International Conference on Knowledge Management and Information Sharing - Volume 1: RDBPM, (IC3K 2013)
TI - Performance Indicators and their Relationship with Organizational Strategy - A Study in Brazilian Companies
SN - 978-989-8565-75-4
AU - Pimentel Gonzaga R.
AU - Mattos da Luz A.
AU - de Araújo e Silva F.
AU - Valadares de Oliveira M.
PY - 2013
SP - 559
EP - 566
DO - 10.5220/0004655305590566