Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2536
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dc.creatorIago França Lopes; Universidade Federal de Santa Catarina - UFSC-
dc.creatorIlse Maria Beuren; Universidade Federal de Santa Catarina - UFSC-
dc.creatorIara do Rocio Barros Dametto; Universidade Federal de Santa Catarina - UFSC-
dc.date2015-12-10-
dc.date.accessioned2016-12-09T17:30:54Z-
dc.date.available2016-12-09T17:30:54Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2147-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2536-
dc.descriptionThe goal of this study is to identify the method of performance evaluation used for the controllers in companies that adopt reward compensation systems. Descriptive study was conducted with a survey, having as population the 58 companies located in Curitiba/PR members of the Center of Support to Innovation Management (Núcleo de Apoio a Gestão da Inovação - NAGI), program sponsored by the Financier of Studies and Projects (Financiadora de Estudos e Projetos - FINEP) and the National Council for Scientific and Technological Development (Conselho Nacional de Desenvolvimento Científico e Tecnológico - CNPq), conducted in the State of Paraná by the National Industrial Apprenticeship Service (Serviço Nacional de Aprendizagem Industrial - SENAI) of Paraná. The sample by accessibility consists of the respondents of the questionnaire, and descriptive statistics was applied to the collected data. The survey results show the characteristics of the companies' performance evaluation, controllers' remuneration composition, and the system of variable remuneration of the controllers. It is concluded that the method of performance evaluation mostly practiced by the sample companies that adopt variable compensation system is the participation in the profits, and that the motivation for its implementation from the point of view of the controllers is indifferent. This result instigates research to investigate to what extent the performance evaluation system can contribute to minimize the agency conflict from the perspective of freedom of the controllers in terms of hierarchical subordination.-
dc.descriptionEste estudo objetiva identificar  a forma de avaliação de desempenho utilizada para os controllers em empresas que adotam sistemas de remuneração por recompensa. Foi realizada pesquisa descritiva a partir de um levantamento, tendo como população as 58 empresas localizadas na cidade de Curitiba/PR que participaram do Núcleo de Apoio à Gestão da Inovação (NAGI), programa patrocinado pela Financiadora de Estudos e Projetos (FINEP) e pelo Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq), executado no Estado do Paraná pelo Serviço Nacional de Aprendizagem Industrial  (SENAI). A amostra por acessibilidade compõe-se dos respondentes do questionário e aos dados coletados foi aplicada estatística descritiva. Os resultados da pesquisa evidenciam características da avaliação de desempenho das empresas, composição da remuneração dos controllers e sistemática de remuneração variável dos controllers. Conclui-se que a forma de avaliação de desempenho mais praticada pelas empresas da amostra que adotam sistema de remuneração variável é a participação nos lucros, e que a motivação para a sua implementação sob o ponto de vista dos controllers é indiferente. Esse resultado instiga pesquisas para averiguar em que medida a sistemática de avaliação de desempenho pode contribuir à minimização do conflito de agência, na perspectiva da liberdade dos controllers em termos de subordinação hierárquica.-
dc.formatapplication/pdf-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
dc.relationhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/download/2147/4984-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 14, No 43 (2015): Setembro-Dezembro; p. 21-37-
dc.subjectPerformance evaluation; Reward compensation; Controllers.-
dc.subjectAvaliação de desempenho; Remuneração por recompensa; Controllers.-
dc.titleControllers Performance Evaluation in Companies With Reward Compensation Systems - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p21-37-
dc.titleAvaliação de Desempenho de Controllers em Empresas com Sistemas de Remuneração por Recompensa - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n43p21-37-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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