Avaliação de desempenho interorganizacional: métricas para gestão de custos interorganizacionais
DOI:
https://doi.org/10.5902/1983465989314Palavras-chave:
Avaliação de desempenho, Gestão de custos interorganizacionais, MétricasResumo
Objetivo: Diante da escassez de um modelo abrangente que avalie a multidimensionalidade da IOCM e seus aspectos subjacentes, o objetivo desta pesquisa foi propor um conjunto de métricas para avaliar o desempenho relacional durante os esforços de Gestão de Custos Interorganizacionais.
Metodologia: Foi feita uma revisão de literatura, tendo por base os procedimentos sugeridos pelo ProKnow-C, composta por dois conjuntos de artigos (i) avaliação de desempenho e (ii) gestão de custos interorganizacionais, dos quais fez-se uma análise de conteúdo para propor um conjunto de métricas.
Resultados: A partir dos pressupostos teóricos e achados empíricos evidenciados pela literatura pertinente, as métricas foram construídas considerando como objetos de mensuração open book accounting, finalidade da informação, cooperação interorganizacional, sistemas de informações gerenciais e IOCM. Além disso, foram identificadas características que representam os sistemas de avaliação de desempenho interorganizacionais. Identificou-se que a avaliação de desempenho na gestão de custos interorganizacionais constitui-se como uma temática em desenvolvimento que abrange diversas possibilidades de pesquisa.
Originalidade/Contribuições: No contexto organizacional emergente, em que as organizações têm buscado firmar alianças colaborativas, a avaliação de desempenho interorganizacional está evoluindo para atender as novas configurações organizacionais. Ao mesmo tempo, relacionamentos interorganizacionais desencadearam esforços conjuntos para promover a gestão de custos interorganizacionais. O estudo sintetiza características de sistemas estendidos e elementos essenciais para o funcionamento da IOCM e traduz tais características em métricas capazes de avaliar o desempenho do relacionamento interorganizacional.
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Copyright (c) 2025 Daiana Rafaela Pedersini, Eduardo Tramontin Castanha, Valdirene Gasparetto, Sandra Rolim Ensslin
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