Relationships among strategically aligned performance indicators, controls, and performance

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dc.contributor.advisorOrcidhttps://orcid.org/0000-0001-8009-0963
dc.contributor.authorOYADOMARI, J. C. T.
dc.contributor.authorBIDO, D. S.
dc.contributor.authorMENDONÇA NETO, O. R. M.
dc.contributor.authorAGUIAR, A. B.
dc.contributor.authorRonaldo Gomes Dutra-de-Lima
dc.date.accessioned2023-05-01T06:03:02Z
dc.date.available2023-05-01T06:03:02Z
dc.date.issued2023-01-05
dc.description.abstract© 2023 Universidade de Sao Paulo. All rights reserved.This paper investigates if planning and cost controls and strategically aligned performance indicators (SAPI) are necessary and sufficient conditions to achieve a high level of organizational performance (OP). This article fills a gap in research by investigating elements of the management control system as necessary and sufficient conditions to achieve high levels of OP. Our findings show the reduced importance of planning controls and the great importance of aligning priorities and indicators to achieve high levels of performance. The paper is helpful for the practitioners that have to choose what kind of management controls are priorities to achieve high levels of performance. Management control frameworks are helpful for the literature and the practice. Still, the practitioners cannot implement the whole set of these components, considering the restriction of time and contingency aspects. The companies must choose what kind of management controls they have to implement, considering the goal of achieving performance. We used a quantitative methodology based on contingency theory in a survey of 89 Brazilian firms. The relationships were tested using partial least squares structural equations modeling (PLS-SEM), and necessary condition analysis (NCA) was applied to identify the management controls that are sufficient and necessary conditions for superior performance. The results of our study suggest that a high level of strategically aligned indicators is necessary to achieve a high level of performance. Results also suggest the importance of aligning strategic priorities with appropriated performance indicators, primarily defended in the normative (balanced scorecard) and empirical literature.
dc.description.issuenumber91
dc.description.volume34
dc.identifier.citationOYADOMARI, J. C. T.; BIDO, D. S.; MENDONÇA NETO, O. R. M.; DUTRA DE LIMA, R. G. Relationships among strategically aligned performance indicators, controls, and performance. Revista Contabilidade e Finanças, v. 34, n. 91, 2023.
dc.identifier.doi10.1590/1808-057X20221618.PT
dc.identifier.issn1519-7077
dc.identifier.urihttps://repositorio.fei.edu.br/handle/FEI/4775
dc.relation.ispartofRevista Contabilidade e Financas
dc.rightsAcesso Aberto
dc.rights.licenseCreative Commons "Este é um artigo publicado em acesso aberto sob uma licença Creative commons (CC BY 4.0). Fonte: https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85152201654&origin=inward. Acesso em: 17 maio 2023.
dc.rights.licenseCreative Commons "Este é um artigo publicado em acesso aberto sob uma licença Creative commons (CC BY 4.0). Fonte: https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85152201654&origin=inward. Acesso em: 17 maio 2023.
dc.subject.otherlanguagemanagement controls
dc.subject.otherlanguagenecessary conditions analysis
dc.subject.otherlanguageorganizational performance
dc.subject.otherlanguageplanning controls
dc.subject.otherlanguagestrategically aligned performance indicators
dc.titleRelationships among strategically aligned performance indicators, controls, and performance
dc.typeArtigo
fei.scopus.citations2
fei.scopus.eid2-s2.0-85152201654
fei.scopus.updated2024-12-01
fei.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85152201654&origin=inward
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