Metas relativas como metas de desempenho

  • Inês Sofia Mendes Moreira (Student)

Student thesis: Master's Thesis


This study was carried out in order to obtain a master's degree in management with specialization in Business Analytics. Its main objective was to analyze what is the impact on the performance of Portuguese companies of the adoption of relative targets as performance goals. Thus, this work begins with an introduction to management control systems and the existing performance targets. Then, through the completion of a questionnaire by several national companies and with the parallel collection of data of these same companies from the Sabi platform, it was possible to build econometric models that allowed the drawing of some conclusions that were analyzed applying the concepts previously studied. Throughout this study, it was possible to corroborate the thesis of some authors such as Albuquerque (2009), Holzhacker, Mahlendorf, & Matejka, (2013), Marques (2017) e Raynor & Pankratz (2015) who argue that the adoption of relative targets as performance goals have positive impacts on companies. In the specific case of this work, it was concluded that there was an increase of 8.35 units of the companies' performance (measured by ROA – Return on Assets).
Date of Award14 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuís Manuel Dionísio Marques (Supervisor)


  • Performance targets
  • Management control systems
  • Relative targets


  • Mestrado em Gestão

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