PERFORMANCE EVALUATION IN THE “MANAGEMENT SHOCK” IN MINAS GERAIS STATE’S: A STUDY OF THE CHANGES TO INDICATORS USED

Authors

  • Rosimeire Pimentel Gonzaga UFES - Universidade Federal do Espírito Santo
  • Fábio Frezatti
  • Ivan Beck Ckagnazaroff
  • Janilson Antonio da Silva Suzart

DOI:

https://doi.org/10.22561/cvr.v30i2.4790

Keywords:

Performance Indicators, Changing Indicators, Management in the Public Sector, Performance Management

Abstract

 The aim of this research is to identify which are the organizational and environmental factors present in the structures of Contingency and Agency theories, which led to the changes of the indicators used for performance evaluation, in the management structure of the Minas Gerais State government, at the time of the “Management Shock”. Data extracted from public documents and questionnaires were analyzed by logistic regression. Data extracted from public documents and questionnaires were analyzed using logistic regression. The results show that indicators used for performance evaluation used in the management structure of the state of Minas Gerais vary over time, influenced by environmental and organizational factors. It was concluded that the management tools used by the State are insufficient to enable appropriate use conditions to the managerial structure of the management model in the face of some pressures identified on the Agency Theories and Contingency Theory, weakening the initially proposed model and promoting changes in indicators.

Author Biography

Rosimeire Pimentel Gonzaga, UFES - Universidade Federal do Espírito Santo

Doutora em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP)

 

Published

2019-12-03

How to Cite

GONZAGA, R. P.; FREZATTI, F. .; CKAGNAZAROFF, I. B. .; DA SILVA SUZART, J. A. . PERFORMANCE EVALUATION IN THE “MANAGEMENT SHOCK” IN MINAS GERAIS STATE’S: A STUDY OF THE CHANGES TO INDICATORS USED. Contabilidade Vista & Revista, [S. l.], v. 30, n. 2, p. 52–83, 2019. DOI: 10.22561/cvr.v30i2.4790. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/4790. Acesso em: 20 dec. 2024.