Title: Analysis of the use of performance evaluation theoretical foundations in empirical studies: an investigation in publications aiming at future research questions

Authors: Vinicius Abilio Martins; Sandra Rolim Ensslin

Addresses: Federal University of Santa Catarina (UFSC), UFSC-CSE-PPGC – Campus Reitor João David Ferreira Lima, s/n – Trindade, Florianópolis – SC, 88040-900, Brazil; Department of Accounting, Western Paraná State University (UNIOESTE), UNIOESTE-CCSA-C.Contabilidade, Av. Tarquínio Joslin dos Santos, 1300, Foz do Iguaçu, PR, CEP: 85870-65, Brazil ' Federal University of Santa Catarina (UFSC), UFSC-CSE-PPGC – Campus Reitor João David Ferreira Lima, s/n – Trindade, Florianópolis – SC, 88040-900, Brazil

Abstract: This research has the purpose to identify and analyse scientific research that addresses the fragment of the literature on performance evaluation (PE) in order to identify the existence of a convergence of theoretical foundations in empirical applications to indicate a research agenda that promotes advances in this area of knowledge. The results show that less than 40% of the studies, whether theoretical or empirical, offer evidence of the concept of PE that informed the research investigation. However, it was found that, in studies that did not mention their theoretical influence, it was possible to identify elements that allowed to understand how PE was being used in investigations. In general, more than 80% of the empirical studies use processes, characteristics and functions. Some gaps have been identified, especially regarding the interaction of PE, legitimately perceived, with the behaviour of individuals, with communication, and with a specific context, proposing research questions.

Keywords: performance evaluation; PE; literature review; concept; theoretical studies; empirical studies; ProKnow-C.

DOI: 10.1504/IJBIR.2020.109323

International Journal of Business Innovation and Research, 2020 Vol.23 No.1, pp.41 - 63

Received: 10 Jan 2019
Accepted: 15 Apr 2019

Published online: 18 Aug 2020 *

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