Authors: Maria João Cardoso Vieira Machado; Joana Alexandra Guerreiro Fortunato
Addresses: Instituto Universitário de Lisboa (ISCTE-IUL), Business Research Unit (BRU-IUL), Avenida Forças Armadas, 1649-026 Lisboa, Portugal ' Caixa Geral de Depósitos, SCS - APF-4 - Avaliação e Metodologias de Projetos, Avenida João XXI, nº 63. 1000-300 Lisboa, Portugal
Abstract: The general objective of this study is to contribute to the understanding of the performance evaluation methods used by large companies. As specific objectives, we have the following: to identify the methods used and the importance attributed to them; to analyse their implementation process and the level of success given to it. The data collection method used was a survey to the financial managers of the largest companies in Portugal, which resulted in 35 valid responses. The main contributions of this study were the associations found between the following variables: the method used and the level of importance assigned to it; the person in charge of implementing the method and training provided to employees; the method used and the degree of success attributed to its implementation; the degree of resistance to change and the degree of success in implementing the performance evaluation method.
Keywords: performance evaluation methods; sustainable management; balanced scorecard; Tableau de Bord; resistance to change.
International Journal of Business Innovation and Research, 2018 Vol.16 No.4, pp.471 - 485
Received: 04 Nov 2016
Accepted: 16 Mar 2017
Published online: 27 Jul 2018 *