ارائه چارچوب مفهومی ارزیابی عملکرد در شرکت ها (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: علی رغم انجام پژوهش های متعدد در حوزه ارزیابی عملکرد و ارائه مدل های مختلف برای آن، یک ساختار مفهومی مشخص و استاندارد برای مدل های ارزیابی عملکرد وجود ندارد. این موضوع سبب شده است که مدل های متنوع موجود، ابعاد مختلف عملکرد سازمان ها را به نحو جامعی پوشش نداده و طراحی مدل های جدید و یا انتخاب از میان مدل های موجود را به امری دشوار بدل نماید. از این رو، در حوزه حسابداری مدیریت، به یک چارچوب مفهومی برای ارزیابی عملکرد نیاز است تا ابعاد و ویژگی های یک مدل ارزیابی عملکرد مناسب را روشن سازد. روش: این پژوهش با استفاده از روش کیفی نظریه پردازی زمینه بنیان از طریق مصاحبه با خبرگان حوزه حسابداری مدیریت، اقدام به ارائه چارچوب مفهومی ارزیابی عملکرد و الزامات مدل های ارزیابی عملکرد نموده است. یافته ها : چارچوب مفهومی ارزیابی عملکرد در شرکت ها، در ابتدا محرک هایی را که منجر به ظهور پدیده ارزیابی عملکرد شده اند، شناسایی می کند. در گام بعدی، طرح کلان ارزیابی عملکرد در قالب سه مرحله هدف گذاری، شاخص گذاری و ارزیابی و گزارشگری ارائه شده است. در این چارچوب، نتایج و پیامدهای مطلوب و نامطلوب نظام ارزیابی عملکرد و همچنین عوامل تأثیرگذار بر آن ارائه شده اند. سپس بر اساس چارچوب مفهومی حاصل شده، چک لیست موارد قابل توجه در طراحی و ارزیابی مدل های ارزیابی عملکرد ارائه شده است. نتیجه گیری: با عنایت به خلاء وجود چارچوب مفهومی ارزیابی عملکرد شرکت ها، از چارچوب مفهومی ارائه شده در این پژوهش و چک لیست مستخرج از آن می توان به عنوان راهنمای طراحی مدل های ارزیابی عملکرد و همچنین معیاری برای بررسی کامل بودن مدل های ارزیابی عملکرد موجود و پیاده سازی آن ها استفاده کرد.A Conceptual Framework for Performance Evaluation in Corporations
Objective: Every corporation continuously seeks to achieve its predetermined goals. In this regard, the corporation defines its strategy as achieving its goals. In this direction, essential questions are faced by corporations. Questions such as whether the business is moving toward achieving predetermined goals. How can the movement of the business towards its goals be improved? How does each business component play a role in achieving the goals? Sometimes more fundamental questions arise for the corporation. Questions such as whether the purposes of the business are correctly defined. Is the strategy adopted by the business appropriate? In order to answer these questions, businesses constantly check their path towards their goals by using performance evaluation models. Performance evaluation, through clarifying the performance of the business in moving towards the goals, helps managers and other stakeholders to identify the business's strengths and weaknesses, evaluate the business's success in various functional areas and take appropriate measures to correct the deficiencies. Despite numerous studies on performance evaluation and the different models to measure a corporation's performance, there is no clear conceptual framework for performance evaluation in corporations. This has led to the fact that the available performance evaluation models do not comprehensively cover different dimensions of organizational performance. Also, this makes designing new models or choosing from existing models a challenging decision. Therefore, a conceptual framework for performance evaluation is needed in management accounting to clarify the dimensions and characteristics of an appropriate performance evaluation model. The main question of this research is to recognize the phenomenon of performance evaluation and identify the components of the conceptual framework of performance evaluation to be considered as a basis for developing and evaluating performance evaluation models. Method: This research has presented the conceptual framework of performance evaluation and the requirements of performance evaluation models using the qualitative research method of grounded theory. Data was collected through in-depth interviews with experts in this field with epistemic and performative expertise. The theoretical sampling method has been used in this research. Also, the interviewees were selected using the snowball method. Sampling and data collection continued until theoretical saturation was reached. Theoretical saturation was achieved by conducting 16 interviews. Results: The resulting conceptual framework first identifies the drivers that led to the emergence of the performance evaluation phenomenon. These drivers include intra-organizational and extra-organizational drivers. Extra-organizational drivers have competition and the complexity of the business environment, and intra-organizational drivers include performance control, planning and budgeting, motivating and rewarding employees, and identifying opportunities for performance improvement. All drivers are summarized in better decision-making for optimal resource allocation. In the next step, the performance evaluation master plan is presented in three sections: goal setting, performance measures setting, and evaluation and reporting. The goal-setting section determines what the organization is looking for and what information requirements the performance evaluation system should answer. The goal-setting section involves identifying the goals and strategies of the organization and its implementation plans, as well as identifying users of performance evaluation information and their requirements. Identifying the users of the performance evaluation system and their information needs is integral to the goal-setting section. Performance evaluation has different business users, including the board of directors, CEO, senior executive managers, department managers, and company employees. The nature of the work of these groups is different so they will have additional information requirements. Therefore, it is necessary to accurately identify the users of the performance evaluation system and their information requirements. The performance measures setting is the section in which performance measures are defined based on the goal-setting section and factors, including organizational levels, period, criteria, tools, and performance dimensions. Based on the presented conceptual framework, the relationship between performance measures is identified after determining the performance measures, and a quantitative quota is determined for each of them. In addition, performance measures are weighted based on their importance. Performance measures should be transparent and understandable for evaluators and users of the performance evaluation system and communicated to all evaluators from the beginning. The evaluation and reporting stage includes performance evaluation by comparing the actual performance and the quota of performance measures and reporting and informing the results. In this conceptual framework, the consequences of the performance evaluation systems as well as the factors affecting them, are presented. The consequences of performance evaluation can be favorable or unfavorable. In this regard, limiting creativity, a negative sense of control, and creating a sense of employee discrimination are undesirable consequences of performance evaluation. Improving performance, improving the evaluation and reward system, and identifying weaknesses and strengths are the desirable consequences of performance evaluation. Factors affecting the performance evaluation master plan include organizational culture, level of organizational maturity, and the performance appraiser. Conclusion: It should be noted that the information needs of the managers inherently influence management accounting. Since factors such as business environment, organizational culture, management style, etc., are different in different organizations, the information needs of managers in organizations are different. Therefore, a single performance evaluation model cannot be used. The conceptual framework presented in this study has identified macro factors of performance evaluation so that researchers and activists in management accounting can design and implement their own appropriate performance evaluation models based on this conceptual framework. Furthermore, this proposed conceptual framework and its checklist can be used as a criterion for reviewing the completeness of existing performance evaluation models and their implementation plans. In Iran, attention has recently been increasing to management accounting and its techniques. Performance evaluation is also emerging as one of the critical areas of management accounting in Iranian organizations. The results of this research can be helpful in the development of performance evaluation in Iran's business environment based on scientific studies.
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