Sistema de gestão e medição de desempenho nas organizações públicas: o efeito mediador das capacidades dinâmicas
DOI:
https://doi.org/10.7769/gesec.v14i1.1592Keywords:
Capacidades Dinâmicas, Sistema de gestão e Medição de Desempenho, Desempenho Organizacional, Setor PúblicoAbstract
O objetivo do estudo é verificar a mediação das capacidades dinâmicas em relação entre Sistema de gestão e medição no desempenho governamental. Como método de pesquisa, realizou-se um survey com gestores e funcionários públicos relacionados com as atividades de gestão por resultados, e a análise dos dados foi operacionalizada com a técnica de modelagem de equações estruturais. As capacidades dinâmicas como variável de mediação na relação entre a Sistema de gestão e medição do desempenho e o desempenho no setor público indicam que uma maior gestão do desempenho interativa resultará em melhoria do desempenho governamental. Os resultados de estudos anteriores sobre Sistema de gestão e medição do desempenho no setor público não foram suficientemente esclarecidos. Esta pesquisa tenta preencher esta lacuna examinando a influência da Sistema de gestão e medição do desempenho por meio da capacidade dinâmica organizacional no desempenho do setor público. A presença da mediação das capacidades dinâmicas diferencia também este estudo de pesquisas anteriores.
Downloads
References
Abernethy, Margaret A., and Peter Brownell. 1999. “The Role of Budgets in Organizations Facing Strategic Change: An Exploratory Study.” Accounting, Organizations and Society 24 (3): 189–204.
Adcroft, A., & Willis, R. 2005. “A Systems Perspective of Performance Management in Public Sector Organisations.” International Journal of Public Sector Management. 18 (5): 386–400.
Andrews, Rhys, Malcolm J Beynon, and M McDermott. 2016. “Organizational Capability in the Public Sector: A Configurational Approach.” Journal of Public Administration Research and Theory 26 (2): 239–258.
António, Jorge, Barbosa Ferreira, and Arnaldo Coelho. 2019. “The Mediating Effect of Strategic Orientation, Innovation Capabilities and Managerial Capabilities among Exploration and Exploitation , Competitive Advantage and Firm ’ s Performance.” Contaduría y Administración, 1–34.
Arnaboldi, M., Lapsley, I.,&Steccolini, I. 2015. “Performance Management in the Public Sector: The Ultimate Challenge. Financial.” Accountability & Management, 31 (1): 1–22.
Arnaboldi, Michela;, Irvine; Lapsley, Martina Dal; Molin, Irvine; Lapsley, and Martina Dal Molin. 2016. “Modernizing Public Services : Subtle Interplays of Politics and Management.” Journal of Accounting & Organizational Change 12 (4): 547–67.
Berman, E., & Wang, X. 2000. “Performance Measurement in US Counties: Capacity for Reform.” Public Administration Review 60 (5): 409–420.
Boyne, G A, and R M Walker. 2010. “Strategic Management and Public Service Performance: The Way Ahead.” Public Administration Review 70: S185–92.
Boyne, George, Julian Gould-Williams, Jennifer Law, and Richard Walker. 2002. “Plans, Performance Information and Accountability: The Case of Best Value.” Public Administration 80 (4): 691–710.
Bracci, Enrico, Laura Maran, and Robert Inglis. 2017. “Examining the Process of Performance Measurement System Design and Implementation in Two Italian Public Service Organizations.” Financial Accountability & Management, no. June 2015: 406–21.
Cavalluzzo, K. S., & Ittner, C. D. 2004. “Implementing Performance Measurement Innovations: Evidence from Government.” Organizations and Society, Accounting. 29 (3): 243–267.
Chenhall, R.H., Morris, D. 1995. “Organic Decision and Communication Processes Andmanagement Accounting Systems in Entrepreneurial and Conservative Businessorganizations.” Omega (United Kingdom) 23 (5): 485–497.
Danneels, E. 2010. “Trying to Become a Different Type of Company: Dynamic Capability at Smith Corona.” Strategic Management Journal 32: 1–31.
Diefenbach, T. 2009. “New Public Management in Public Sector Organisations: The Dark Sides of Managerialistic ‘Enlightenment’.” Public Administration (4): 892–909.
Downe, James, Clive Grace, Steve Martin, Sandra Nutley, James Downe, Clive Grace, Steve Martin, et al. 2010. “Theories Of Public Service Improvement.” Public Management Review 12 (5): 663–78.
EISENHARDT, K. M.; MARTIN, J. A. 2000. “Dynamic Capabilities: What Are They?” Strategic Management Journal 21 (11–10): 1105–21.
Ferreira, Jorge, and Arnaldo Coelho. 2017. “Dynamic Capabilities , Managerial and Marketing Capabilities and Their Impact on the Competitive Advantage and Firm Performance.” International Journal Entrepreneurship and Small Bunisess 30 (4): 629–52.
Ferreira, Jorge, Arnaldo Coelho, and Luiz Moutinho. 2018. “Technovation Dynamic Capabilities , Creativity and Innovation Capability and Their Impact on Competitive Advantage and Fi Rm Performance : The Moderating Role of Entrepreneurial Orientation.” Technovation, no. November: 0–1.
Flynn, Janine O, Sue Vardon, Anna Yeatman, Lyn Carson, and Janine O Flynn. 2011. “Perspectives on the Capacity of the Australian Public Service and Effective Policy Development and Implementation.” Australian Journal of Public Administration 70 (3): 309–17.
Folz, D. H., Abdelrazek, R., & Chung, Y. 2009. “The Adoption, Use, and Impacts of Performance Measures in Medium- Size Cities.” Public Performance & Management Review, 33 (1): 63–87.
Fryer, K., Antony, J., & Ogden, S. 2009. “Performance Management in the Public Sector. Management,.” International Journal of Public Sector (6): 478–498.
Gimbert, Xavier, Josep Bisbe, and Xavier Mendoza. 2010. “The Role of Performance Measurement Systems in Strategy Formulation Processes.” Long Range Planning 43 (4): 477–97.
Goddard, Andrew, and Alexa Simm. 2017. “Management Accounting, Performance Measurement and Strategy in English Local Authorities.” Public Money & Management 37 (4): 261–68.
Gomes, Patrícia, Silvia M. Mendes, and João Carvalho. 2017. “Impact of PMS on Organizational Performance and Moderating Effects of Context.” International Journal of Productivity and Performance Management 66 (4): 517–38.
Haas, Marco De, and Ad Kleingeld. 1999. “Multilevel Design of Performance Measurement Systems : Enhancing Strategic Dialogue throughout the Organization.” Management Accounting Research 10 (November 1998): 233–61.
Hamel, G;, and C.K; Prahalad. 1998. Management. Edited by Tata McGraw Hill. New Delhi.
Harvey, Gill, Chris Skelcher, Eileen Spencer, Pauline Jas, Kieran Walshe, Gill Harvey, Chris Skelcher, et al. 2010. “Absorptive Capacity in a Non-Market Environment NON-MARKET ENVIRONMENT of Sector Organizations.” Public Management Review 12 (1): 77–97.
Heinrich, Carolyn J. 2002. “Outcomes-Based Performance Management in the Public Sector : Implications for Government Accountability and Effectiveness.” Public Administration Review 62 (6): 712–25.
Henri, Jean-françois. 2010. “The Periodic Review of Performance Indicators : An Empirical Investigation of the Dynamism of Performance Measurement Systems.” European Accounting Review 19 (1): 73–96.
Henri, Jean-François. 2006a. “Management Control Systems and Strategy: A Resource-Based Perspective.” Accounting, Organizations and Society 31: 529–58.
Henri, Jean-françois Jean-Francois. 2006b. “Organizational Culture and Performance Measurement Systems.” Accounting, Organizations and Society 31: 77–103.
Hurley, Robert F., and G. Tomas M. Hult. 1998. “Innovation,Market Orientation and Organizational Learning.” Journal of Marketing 62 (july): 42–54.
Jääskeläinen, Aki, and Harri Laihonen. 2014. “A Strategy Framework for Performance Measurement in the Public Sector.” Public Money and Management 34 (5): 355–62.
Johnsen, Åge. 2005. “What Does 25 Years of Experience Tell Us About the State of Performance Measurement in Public Policy and Management ?” Public Money and Management 25 (1): 9–17.
———. 2015. “Strategic Management Thinking and Practice in the Public Sector : A Strategic Planning for All Seasons ?” Accountability, Financial 31 (0130): 243–68.
Julnes, P. D. L., & Holzer, M. 2001. “Promoting the Utilization of Performance Measures in Public Organizations: An Empirical Study of Factors Affecting Adoption and Implementation.” Public Administration Review 61 (6): 693–708.
Koufteros, Xenophon, Anto (John) Verghese, and Lorenzo Lucianetti. 2014. “The Effect Of Performance Measurement Systems On Firm Performance: A Cross-Sectional And A Longitudinal Study.” Journal of Operations Management 32 (July): 313–336.
Lapsley, I; 2008. “The NPM Agenda: Back to the Future.” Financial Accountabilit
y and Management 24 (1): 77–96.
Lawton, A, D McKevitt, and M Millar. 2000. “Coping with Ambiguity: Reconciling External Legitimacy and Organizational Implementation in Performance Measurement.” Public Money & Management 20 (3): 13–19.
Lee, Jung Wook, Seok Eun Kim, and Jung Wook Lee. 2012. “Searching for a Strategic Fit.” Public Performance & Management Review 36 (1): 31–53.
Monteduro, Fabio. 2017. “The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study.” International Journal of Public Administration 40 (10): 860–74.
Moynihan, Donald P., and Sanjay K. Pandey. 2010. “The Big Question for Performance Management: Why Do Managers Use Performance Information?” Journal of Public Administration Research and Theory 20 (4): 849–66.
O’Toole, Laurence J., and Kenneth J. Meier. 2015. “Public Management, Context, and Performance: In Quest of a More General Theory.” Journal of Public Administration Research and Theory 25 (1): 237–56.
Oseli, Adriana, and Wünsch Takahashi. 2017. “Capacidades Dinâmicas, Capacidade de Marketing e Desempenho Organizacional.” Brazilian Business Review 14 (5): 466–78.
Piening, Erk P. 2013. “Dynamic Capabilities in Public Organizations.” Public Management Review 15 (2): 209–45.
Pollanen, R. M. 2005. “Performance Measurement in Municipalities: Empirical Evidence in Canadian Context.” International Journal of Public Sector Management, 18 (1): 4–24.
Popper, C., & Wilson, D. 2003. “The Use and Usefulness of Performance Measures in the Public Sector.” Oxford Review of Economic Policy, 19 (2): 250–267.
Ridder, H.G., V. Doege, and S. Martini. 2007. “Differences in the Implementation of DRGs across Clinical Departments: A German Hospital Case Study.” Health Services Research, 42 (6): 2120–39.
Saliterer, Iris, and Sanja Korac. 2013. “Performance Information Use by Politicians and Public Managers for Internal Control and External Accountability Purposes.” Critical Perspectives on Accounting 24 (7–8): 502–17.
Simons, R. 1990. “The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives.” Organizations and Society. 15 (1/2): 127–43.
Tabi, Marie Tsanga, and Dominique Verdon. 2014. “New Public Service Performance Management Tools and Public Water Governance: The Main Lessons Drawn from Action Research Conducted in an Urban Environment1.” International Review of Administrative Sciences 80 (1): 213–35.
Teece, D.J., G. Pisano, and A. Shuen. 1997. “Dynamic Capabilities and Strategic Management.” Strategic Management Journal 18 (7): 509–33.
Vakkuri, J., & Meklin, P. 2003. “The Impact of Culture on the Use of Performance Measurement Information in the University Setting.” Management Decision, 41 (8): 751–759.
Vandenbosch, B. 1999. “An Empirical Analysis of the Association between the Use of Executive Support Systems and Perceived Organizational Competitiveness.” Accounting Organizations and Society, 24: 77–92.
Verbeeten, Frank H.M., and Roland F. Speklé. 2015. “Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management.” Organization Studies 36 (7): 953–78.
Verbeeten, Frank H M. 2008. “Performance Management Practices in Public Sector Organizations Impact on Performance.” Accounting, Auditing & Accountability Journal 21 (3): 427–54.
Walker, Richard M, Fariborz Damanpour, and Carlos A Devece. 2010. “Management Innovation and Organizational Performance : The Mediating Effect of Performance Management.” Journal of Public Administration Research and Theory 21 (ago): 367–86.
Wang, X., & Berman, E. 2001. “Hypotheses about Performance Measurement in Counties: Findings from a Survey.” Journal of Public Administration Research and Theory, 11 (3): 403–428.
Yuliansyah, Yuliansyah, Ashfaq Ahmad Khan, and Arief Fadhilah. 2019. “Strategic Performance Measurement System, Firm Capabilities Andcustomer- Focused Strategy.” Pacific Accounting Review 31 (2): 288–307.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
• 1. The author(s) authorize the publication of the article in the journal.
• 2. The author(s) ensure that the contribution is original and unpublished and is not being evaluated in other journal(s).
• 3. The journal is not responsible for the opinions, ideas and concepts expressed in the texts because they are the sole responsibility of the author(s).
• 4. The publishers reserve the right to make adjustments and textual adaptation to the norms of APA.
• 5. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
• 6. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
• 7. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access) at http://opcit.eprints.org/oacitation-biblio.html
