A incorporação da dimensão integrativa nos processos de avaliação do desempenho organizacional: um estudo de caso

• Main Authors: Ademar Dutra, Sandra Rolim Ensslin, Leonardo Ensslin, Marcus Vinícius Andrade de Lima
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2009-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76219797006

This exploratory paper aims to present a methodological proposal that allows incorporating the integrative dimension to the Organizational Performance Assessment processes by using the Constructivist Multi-criteria Decision Aid Methodology. The goal of the integrative dimension is to identify the internal performance variables of each organizational subsystem and those deriving from interrelations and interconnections among the various subsystems. It is argued that this proposal, which was operationalized in a case study, managed to: (i) identify the variables in which a subsystem affects and is affected by the performance of another subsystem; (ii) identify the most suitable strategies to improve the performance of the system as a whole; and (iii) allow for each subsystem to choose the alternative that contributes the most to the global performance of the system when faced with alternatives that may lead to performance improvement.