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Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

ABILIO MARTINS, Vinicius; ROLIN ENSSLIN, Sandra  y  DUTRA, Ademar. Organizational Performance Evaluation: Trajectory of the International Researches according to Paradigms and Theories. Cuad. Contab. [online]. 2018, vol.19, n.47, pp.94-116. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc19-47.pado.

Research on Organizational Performance Evaluation (OPE) may be influenced by different scientific paradigms and analyzed under different theories. Such a diversity evinces the plurality of thoughts in the added value of the scientific knowledge. In this vein, this research aimed to characterize the trajectory of international researches regarding the scientific paradigms and theories adopted in the OPE field. To guide the research procedures, an intervention instrument was selected, the Knowledge Development Process-Constructivist (Proknow-C), which allowed to make up the Bibliographic Portfolio including 31 theoretically-based articles and 39 empirically-driven articles. The results herein allow to infer that researches in the OPE field did not evolved according to the scientific paradigms informing them or the adopted theories. A great deal of studies, as informed by positivist approaches, do not provide new suggestions to cope with the demands of the current social issues. However, this work seeks to group them together and present chronologically the historic trajectory in this field, the measures/models/systems and the emerging events leading to those demands. Although there is some use of theories with both institutional and individual ‘views’, this use is still poor regarding the wide scope of the OPE and its connection to theories coming from other fields of knowledge.

Palabras clave : Organizational Performance Evaluation; scientific paradigms; scientific theories; ProKnow-C.

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