Metas relativas na avaliação de desempenho

: estudo da situação das empresas portuguesas

Abstract

The main objective of this study is first to enrich the knowledge about the predominant practices in the control systems of business management, in companies with activity in Portugal, with special attention to the evaluation of performance and the integration of internal relative targets in the management control system. The present study also tries to complement the current literature of relative targets and to address some of the criticisms about the focus that research has been taking on this topic by studying the use of this targets not only in top management, but also in different levels of the organizational structure, as well as to investigate the possible disadvantages that its implementation may trigger in organizations (Holzhacker M. et al, 2019; Hilco van Elten, 2017). The data was obtained through an online survey that resulted in a sample of 51 participants. The results showed that there is a positive relationship between the use of relative targets and the elimination of forces outside the control of employees from the performance evaluation, as well as a positive relationship between the use of relative targets and the retention of talent in the organization. However, companies should be aware of the risks and impact in different business areas and ensure that incentives and performance assessment are sufficiently aligned to address and prevent disadvantages such as the discouragement of teamwork.

Date of Award	6 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)