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Master's Dissertation
DOI
https://doi.org/10.11606/D.12.2020.tde-10052021-203512
Document
Author
Full name
Daniel Augusto Fazoli
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2020
Supervisor
Committee
Oliva, Fabio Lotti (President)
Ghobril, Alexandre Nabil
Caldeira, Adilson
Grisi, Celso Claudio de Hildebrand e
Title in Portuguese
Metodologias de mensuração de performance: evolução e análise comparativa de métodos selecionados
Keywords in Portuguese
Balanced scorecard
Desempenho
Ecossistema
Ferramentas
Funções
Gestão
Mensuração
Metas
Metodologias
Métricas
Objetivos
Performance
Processos
Stakeholder
Startups
Tecnologia
Abstract in Portuguese
O objetivo do presente estudo é identificar as metodologias de mensuração de desempenho das organizações mais pesquisados pela comunidade científica e mais utilizados pelos stakeholders do ecossistema brasileiro de startups, empreendedorismo, inovação e tecnologia e apontar se existe semelhança ou diferença entre os sistemas estudados. Para isso, foi realizada uma pesquisa bibliométrica descritiva nas bases de dados científicos Web of Science e uma coleta de dados através de formulário survey com empresas do ecossistema brasileiro de startups. Os dados mostram que as metodologias mais pesquisadas são, de fato, as mais utilizadas pelas empresas com exceção de uma metodologia, objectives and key results. Espera-se que os dados encontrados contribuam de forma prática para a tomada de decisão de gestores no que tange a escolha de metodologias de gestão de desempenho (Business Performance Measurement Systems - BPM). E de forma científica, a pesquisa se propõe a fornecer um modelo de classificação de sistemas BPM pautado em Ferramentas, Funções e Processos (Bourne et al, 2007), além de evidenciar uma janela de oportunidade para novas pesquisas em uma metodologia pouco estudada. O estudo se diferencia por conectar dados científicos e dados coletados nas empresas estabelecendo uma relação entre teoria e prática além de configurar uma das primeiras pesquisas científicas sobre a metodologia de objectives and key results - OKR e, possivelmente, um dos primeiros estudos acadêmicos a estabelecer análises entre OKR e Balanced Scorecard e Management by Objectives. Ao final, apresenta duas contribuições sendo: um modelo de classificação de metodologias de mensuração de desempenho com base científica e prática, e uma tabela de análise comparativa entre as principais características das três metodologias segundo autores referência para os três sistemas.
Title in English
Performance measurement methodologies evolution and comparative analysis of selected methods
Keywords in English
Balanced scorecard
Business performance
Ecosystem
Features
Goals
key results
Management
Measurement
Methodology
Metrics
Objectives
Performance
Processes
Roles
Stakeholder
Startups
Technology
Abstract in English
The objective of the present study is to identify the most researched business performance measurement methodologies by the scientific community and the most used by the stakeholders of the Brazilian ecosystem of startups, entrepreneurship, innovation and technology, and to point out if there is similarity or difference between them. Aiming this, a descriptive bibliometric research was realized in the scientific databases Web of Science and a data collection through survey research with companies from the Brazilian startup ecosystem. The collected data shows that, also as the most researched methodologies are, in fact, the most used by companies with the exception of one methodology, Objectives and Key Results - OKR. It is expected that the data found contribute in a practical way to managers' decision making process when choosing a Business Performance Measurement System - BPM. From the scientific perspective, this research proposes to offer a classification matrix for BPM's based on Features, Roles and Processes (Bourne et al, 2007), besides evidencing an opportunity gap for new researches on a methodology little exploited in terms of scientific study. The originality of the current study relies on the fact that it connects scientific data with real case companies collected data, establishing a relation between theory and practice, in addition to configuring one of the first scientific researches on the methodology of Objectives and Key Results - OKR and, possibly, the first to establish comparisons between Balanced Scorecard, Management by Objectives, and Objectives and Key Results. Conclusively, presents two contributions: First, a classification model for Business Performance Measurement Systems based on theory and practice, and secondly, a table of comparative analysis between the main characteristics of the three studied methodologies according to known authors regarding the three systems.
 
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Publishing Date
2021-05-31
 
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