Abstract

ABILIO MARTINS, VINÍCIUS; ROLIM ENSSLIN, SANDRA  and  ENSSLIN, LEONARDO. SUPPORTING PAYMENT MANAGEMENT AT A PUBLIC UNIVERSITY: A PROPOSAL FOR A MULTICRITERIA CONSTRUCTIVIST MODEL. Rev.fac.cienc.econ. [online]. 2018, vol.26, n.2, pp.61-83. ISSN 0121-6805.  https://doi.org/10.18359/rfce.2855.

This research intended to build a multicriteria constructivist decision-making support model to review performance and decision-making support related to payment management at the Federal University of Latin American Integration (UNILA) in Brazil. For this purpose, the Multicriteria Constructivist Decision-Making Support Method (MCDA-C) was selected. Using semi-structured interviews, 17 criteria (indicators) were laid down, which allowed an overall performance assessment and scored 21.89 points (on a 0-100 scale). In six of the 17 criteria, UNILA performs quite below the expectations of the decision-maker (Head of the Accounting and Finance Department). In order to show how the model can support payment management decision-making, the process of creating improvement actions is illustrated. The model created has incorporated unique aspects of UNILA, the expanding possibilities for performance review, and the support related to payment management decision-making, which was not considered in the literature.

Keywords : cash and payment management; constructivist approach; MCDA-C method; performance review; universities.

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