Desenvolvimento de um modelo e metodologia para implementação de um sistema de medição de desempenho

Uni e sidade do Minho
Escola de Engenha ia
Flá io A elino Vilaça da Cunha
Desen ol imen o de um modelo e
me odologia pa a a implemen ação de um
sis ema de medição de desempenho
Ab il de 2025
UMinho | 2025Flá io A elino Vilaça da Cunha Desen ol imen o de um modelo e me odologia pa a a
implemen ação de um sis ema de medição de desempenho
Uni e sidade do Minho
Escola de Engenha ia
Flá io A elino Vilaça da Cunha
Desen ol imen o de um modelo e me odologia
pa a implemen ação de um sis ema de medição
de desempenho
Tese do P og ama Dou o al em Engenha ia Indus ial e
Sis emas
T abalho e e uado sob a o ien ação do
P o esso Dou o Rui Manuel Al es da Sil a e Sousa
P o esso José Dinis A aújo Ca alho
Ab il de 2025
ii
DIREITOS DE AUTOR E CONDIÇÕES DE UTILIZAÇÃO DO TRABALHO POR TERCEIROS
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do Minho.
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iii
AGRADECIMENTOS
A conclusão des a ese não se ia possí el sem a con ibuição, di e a ou indi e a, de algumas pessoas. A
essas pessoas que o deixa o meu since o ag adecimen o.
Aos meus o ien ado es, p o esso Rui Sousa e p o esso Dinis Ca alho, pelos seus con ibu os,
disponibilidade e o ien ação ao longo des es 3 anos.
À minha amília e amigos, especialmen e aos meus pais e i mã po odo o apoio.
Po im, às emp esas onde abalhei nes es 3 anos, S ok is e Bo gwa ne , po oda a disponibilidade e
lexibilidade que me p opo ciona am.

i
DECLARAÇÃO DE INTEGRIDADE
Decla o e a uado com in eg idade na elabo ação do p esen e abalho académico e con i mo que não
eco i à p á ica de plágio nem a qualque o ma de u ilização inde ida ou alsi icação de in o mações ou
esul ados em nenhuma das e apas conducen e à sua elabo ação.
Mais decla o que conheço e que espei ei o Código de Condu a É ica da Uni e sidade do Minho.
Desen ol imen o de um modelo e me odologia pa a implemen ação de um sis ema de
medição de desempenho
RESUMO
A medição e moni o ização de desempenho são a o es undamen ais pa a a melho ia con ínua e ges ão
nas o ganizações. A ecolha e análise de dados, incluindo os dados de desempenho, sob e o es ado
a ual pe mi em desc e e e ep esen a o pon o de pa ida pa a a melho ia ajudando assim a iden i ica
onde se de e concen a o oco inicial. A medição de desempenho em sido uma p io idade pa a mui as
o ganizações, com o obje i o de iden i ica os segmen os dos sis emas indus iais que necessi am de
melho ias. Os dados de desempenho são c uciais pa a o ien a e ge i a melho ia do desempenho.
Con udo, a u ilização e manu enção e icazes de um Sis ema de Medição de Desempenho (PMS) não são
a e as simples e podem ep esen a desa ios conside á eis pa a as o ganizações. Embo a á ios
modelos de PMS sejam conhecidos, a sua implemen ação, u ilização e manu enção con inuam a
ap esen a alhas.
Es e p oje o de in es igação em como obje i o esponde às seguin es pe gun as de in es igação: “
Quais
os p incipais a o es que di icul am a implemen ação, uso e manu enção de um sis ema de medição de
desempenho numa o ganização?
” e “
Como pode se alcançada a melho ia da implemen ação, uso e
manu enção de um sis ema de medição de desempenho?
”. Pa a isso, es e abalho oi desen ol ido em
5 ases p incipais, esul ando cada uma num a igo publicado ou em p ocesso de publicação. Na p imei a
ase o am iden i icadas as p incipais ba ei as à e icácia dos PMS, a a és de uma e isão de li e a u a.
Na segunda o am es udadas as pe ceções da exis ência dessas ba ei as numa o ganização, a a és da
ealização de en e is as e ques ioná ios. Na e cei a ase o am iden i icados os modelos PMS exis en es
na li e a u a e o am classi icados de aco do com a sua capacidade pa a mi iga ou elimina as ba ei as
à e icácia dos PMS. Na qua a ase o am iden i icadas as p incipais ca ac e ís icas pa a a e icácia dos
PMS, a a és de uma e isão de li e a u a. Na quin a ase oi desen ol ido um modelo de PMS e icaz,
bem como a espe i a me odologia de implemen ação, a a és do conhecimen o ob ido nas 4 ases
an e io es. Des e p oje o esul ou uma p opos a de modelo e me odologia pa a o desen ol imen o,
implemen ação e uso de um PMS e icaz.
PALAVRAS-CHAVE
Indicado es Cha e de Desempenho; Medição de desempenho; Sis ema de Medição de Desempenho.
i
De elopmen o a amewo k and me hodology o he deploymen o a pe o mance
measu emen sys em
ABSTRACT
Pe o mance measu emen and moni o ing a e undamen al ac o s o con inuous imp o emen and
managemen in o ganiza ions. The collec ion and analysis o da a, including pe o mance da a, on he
cu en s a e allows desc ibing and ep esen ing he s a ing poin o imp o emen and helps iden i y
whe e o ini ially ocus. Pe o mance measu emen has been a p io i y o many o ganiza ions, aiming o
iden i y segmen s wi hin indus ial sys ems ha equi e imp o emen . Pe o mance da a is c ucial o
guiding and managing pe o mance imp o emen . Howe e , he e ec i e use and main enance o a
Pe o mance Measu emen Sys em (PMS) a e no simple asks and can pose signi ican challenges o
o ganiza ions. Al hough a ious PMS models a e known, hei implemen a ion, use, and main enance
con inue o exhibi laws.
This esea ch p ojec aims o answe he ollowing esea ch ques ions: "
Wha a e he main ac o s ha
hinde he implemen a ion, use, and main enance o a pe o mance measu emen sys em in an
o ganiza ion?
" and "
How can he imp o emen o he implemen a ion, use, and main enance o a
pe o mance measu emen sys em be achie ed?
"
To answe hese esea ch ques ions, his wo k was de eloped in 5 main phases, each esul ing in a
published a icle o in he p ocess o publica ion. In he i s phase, he main ba ie s o he e ec i eness
o a PMS we e iden i ied h ough a li e a u e e iew. In he second phase, he pe cep ions o he exis ence
o hese ba ie s in an o ganiza ion we e s udied h ough in e iews and ques ionnai es. In he hi d
phase, exis ing PMS models in he li e a u e we e iden i ied and classi ied acco ding o hei abili y o
mi iga e o elimina e ba ie s o PMS e ec i eness. In he ou h phase, he main cha ac e is ics o PMS
e ec i eness we e iden i ied h ough a li e a u e e iew. In he i h phase, a model o an e ec i e PMS
was de eloped, as well as he co esponding me hodology o implemen a ion, based on he knowledge
ob ained om he p e ious ou phases. This p ojec esul ed in a p oposal o a model and me hodology
o he de elopmen , implemen a ion, and use o an e ec i e PMS.
KEYWORDS
Key Pe o mance Indica o s; Pe o mance Measu emen ; Pe o mance Measu emen Sys em.
ii
ÍNDICE
Ag adecimen os .................................................................................................................................. iii
Resumo...............................................................................................................................................
Abs ac .............................................................................................................................................. i
Índice ................................................................................................................................................ ii
Índice de Figu as ................................................................................................................................. x
Índice de Tabelas ............................................................................................................................... xi
Lis a de Ab e ia u as, Siglas e Ac ónimos .......................................................................................... xii
1. In odução .................................................................................................................................. 1
1.1 Enquad amen o ................................................................................................................. 1
1.2 Obje i os ........................................................................................................................... 5
1.3 Me odologia ....................................................................................................................... 5
1.4 Es u u a da ese ............................................................................................................. 10
2. Sis emas de Medição de Desempenho em Ambien es de Melho ia Con ínua: Ba ei as à Sua E icácia
12
2.1 Abs ac and Keywo ds..................................................................................................... 12
2.2 In oduc ion ..................................................................................................................... 12
2.3 Me hods .......................................................................................................................... 14
2.4 Resul s ............................................................................................................................ 16
2.5 Discussion ....................................................................................................................... 18
2.6 Conclusion....................................................................................................................... 23
2.7 Re e ences ...................................................................................................................... 25
3. Análise das Ba ei as à E icácia de um Sis ema de Medição de Desempenho numa Emp esa:
Pe ceções A a és dos Ní eis Hie á quicos ....................................................................................... 29
3.1 Abs ac and Keywo ds..................................................................................................... 29
3.2 In oduc ion ..................................................................................................................... 30
3.3 Li e a u e e iew .............................................................................................................. 31
3.4 Me hods .......................................................................................................................... 32
3.5 Resul s ............................................................................................................................ 35
3.6 Discussion ....................................................................................................................... 41
2
aco do com eg as (S e ens, 1946). A de inição de medição es á ligada a 2 concei os undamen ais:
empi ismo e obje i idade. O empi ismo su ge quando uma ep esen ação é o esul ado de uma
obse ação e não, po exemplo, de uma expe iência, ou seja, oco e quando o ipo de elação é
obse á el. A obje i idade exis e quando há independência dos sujei os e esul ado o nece apenas
in o mações sob e a p op iedade medida, ou seja, a mesma medição e e uado po sujei os di e en es
ob e á o mesmo esul ado (F anceschini e al., 2007). Medição pe mi e, a alia o p og esso, oma
medidas co e i as baseadas nessa a aliação e a alia o impac o dessas mesmas ações (Basili, 1994).
De aco do com Basili (1994) pa a se e icaz uma medição de e se :
x Focada em obje i os especí icos;
x Aplicada a odos os p odu os, p ocessos e ecu sos;
x In e p e ada com base na ca ac e ização e comp eensão do con ex o o ganizacional, ambien e
e obje i os.
De modo a que a edução de despe dícios possa se ei a de o ma e icien e é necessá io iden i ica
onde, e de que o ma, os despe dícios es ão p esen es numa o ganização, e, quan i icá-los. Um Sis ema
de Medição de Desempenho /
Pe o mance Measu emen Sys em
(PMS) de uma o ganização é o
sis ema que, a a és da medição, pe mi e iden i ica onde se de e in e i pa a elimina despe dícios e
dessa o ma melho a o desempenho dessa o ganização. A p imei a condição pa a melho a , e alcança
a excelência é desen ol e e implemen a o PMS (Kanji, 2002).
PMS pode se de inido como o conjun o de mé icas u ilizadas pa a quan i ica a e icácia e e iciência de
ações (Neely e al., 1995). Bi i ci (2015) de ine a c iação e u ilização de um PMS como o p ocesso de
de ini obje i os, desen ol e um conjun o de mé icas de desempenho, ecolhe , analisa , epo a ,
in e p e a , e e e agi sob e dados de desempenho. De aco do com F anco-San os e al. (2007), os
PMS desempenham os seguin es papéis numa o ganização:
1. Medi o desempenho: moni o iza o p og esso e medi /a alia o desempenho;
2. Auxilia a ges ão da es a égia: planea , o mula , implemen a e execu a a es a égia, oca a
a enção e o nece alinhamen o;
3. Comunicação: comunicação in e na e ex e na,
benchma king
e con o midade com no mas;
4. In luencia compo amen os: ecompensa e compensa compo amen os, ge i e con ola
elacionamen os;
5. Ap ende e melho a :
eedback
, ap endizagem e melho ia do desempenho.

3
De aco do com Fi zge ald & Moon (1996) não exis e um PMS pe ei o, is o é, aplicá el em odos os
con ex os. Os mesmos au o es abo dam 5 aspe os que conside am se as melho es p á icas:
1. Alinhamen o es a égico - de aco do com a es a égia o ganizacional;
2. Ado a um conjun o de medidas inancei as e não inancei as;
3. Ex ai medidas compa a i as - em de exis i uma compa ação de desempenho;
4. Comunica / epo a os esul ados egula men e - p omo e conhecimen o e ação;
5. Di igi o sis ema do opo – ges o es de opo em de u iliza o sis ema.
De aco do com Zai i (1994), um PMS de e se capaz de esponde a á ias pe gun as como:
x O que medi ?
x Como medi ?
x Onde medi ?
x Quando medi ?
x Po quê medi ?
Como se pode e i ica , o PMS é um sis ema complexo que engloba á ias dimensões como a medição
de desempenho, ges ão es a égica, comunicação, in luência compo amen al e es ímulo e melho ia
con ínua e ap endizagem (F anco-San os e al., 2007). Es a complexidade az com que o
desen ol imen o e a implemen ação de um PMS e e i o sejam um desa io pa a as o ganizações. Apesa
de exis i em á ios modelos PMS, a sua implemen ação, uso e manu enção con inua a alha . Apesa do
PMS se essencial numa o ganização, a medição de desempenho é equen emen e discu ida mas
a amen e é de inida (Neely e al., 1995).
Alguns es udos ei os em PME (Pequenas e Médias Emp esas) mos am que a maio ia das en a i as de
implemen a um PMS alham (Langwe den, 2015; Malagueño e al., 2018; Neely, 2004; Todo u e al.,
2013). Ou os es udos mos am que ce ca de 70% das en a i as alham (McCunn, 1998).
O p oblema, que c ia o maio desa io às o ganizações, pa ece se a al a de uma me odologia pa a
implemen a indicado es de desempenho, in eg á-los com a cul u a o ganizacional e usá-los pa a a
melho ia con ínua (Zai i, 1994).
P oje a um PMS, iden i ica os
Key Pe o mance Indica o s
(KPI) adequados e implemen a um sis ema
de moni o ização, ep esen a a ualmen e um desa io pa a as unidades indus iais.
A medição é o e dadei o desa io po que se pode e a de á ias o mas. Po exemplo, os indicado es
medidos podem se em excesso ou insu icien es, podem se demasiado complexos ou demasiado
simples. Além disso, são equen emen e pa ciais e desequilib ados, e a sua equência de moni o ização
4
pode se inadequada. Podem ainda não se comp eendidos, in e p e ados ou u ilizados co e amen e,
pe dendo o signi icado pa a os seus u ilizado es.
De aco do com F anceschini e al. (2007) os p incipais e mais comuns p oblemas na implemen ação de
um PMS são:
x Acumula dados em excesso ou em quan idade insu icien e. Consequen emen e, há dados que
podem se igno ados ou usados ine icien emen e;
x Foco em indicado es a cu o p azo. A maio pa e das o ganizações apenas ecolhe dados
inancei os e ope acionais, igno ando indicado es que se ocam no longo p azo;
x Recolhe dados inconsis en es, con li uosos e desnecessá ios;
x Indicado es que não es ão ligados aos obje i os es a égicos da o ganização;
x Desequilíb io no oco do desempenho da o ganização;
x Medição do p og esso ei a mui o equen emen e ou mui o a amen e.
Zai i (1994) apon a 10 mo i os pelos quais os PMS alham:
x Falha na de inição de desempenho ope acional;
x Falha em elaciona desempenho ao p ocesso;
x Falha na de inição de on ei as do p ocesso;
x Indicado es não são comp eendidos ou são mal usados;
x Falha na dis inção en e medidas de con olo e medidas de melho ia;
x Medi as coisas e adas;
x Má comp eensão ou mau uso de in o mação po pa e dos ges o es;
x Medo de dis o ce p io idades de desempenho;
x Medo de expo o mau desempenho;
x Medo de edução de au onomia.
Um PMS ine icaz é p ejudicial pa a a o ganização po que supo a decisões inco e as que le am à
alocação inco e a de ecu sos escassos a inicia i as que i ão alha na en ega de esul ados (Van Camp
& B ae , 2016). Po isso exis e uma necessidade e iden e de um modelo de medição, uma o ma de
senso comum de medi o que é ele an e (Napie & McDaniel, 2006).
Exis em á ias in es igações elacionadas com PMS. Ghalayini & Noble (1996) ap esen am limi ações
dos PMS exis en es. Ou os, como Kenne ley & Neely (2002) e Gab is (1986), selecionam e ap esen am
o que conside am se as p incipais ba ei as na implemen ação de um PMS. Exis em ainda au o es que
ao in és de ap esen a em as p incipais di iculdades ou p oblemas, iden i icam á eas c í icas de um PMS,
5
como é o caso de Zai i (1994), ou apon am as ca ac e ís icas que um PMS de e e , como é caso de
Fi zge ald & Moon (1996). Es e p oje o de in es igação di e encia-se dos an e io es po que iden i ica as
p incipais ba ei as à e icácia de um PMS e ap esen a um modelo PMS com capacidade de mi iga ou
elimina essas ba ei as, podendo-se obse a os seus obje i os no capí ulo seguin e.
1.2 Obje i os
A pe gun a de in es igação es á no cen o do p oje o de in es igação. In luencia a escolha da li e a u a a
se e is a, o p oje o de in es igação e a seleção dos mé odos de ecolha e de análise de dados (Saunde s
e al., 2019). Es e p oje o de in es igação assen a em 2 pe gun as de in es igação:
1. Quais os p incipais a o es que di icul am a implemen ação, uso e manu enção de um sis ema
de medição de desempenho numa o ganização?
2. Como pode se alcançada a melho ia da implemen ação, uso e manu enção de um sis ema de
medição de desempenho?
As pe gun as de in es igação são a base pa a os obje i os de in es igação, sendo es es os que pe mi em
a ope acionalização do ema de in es igação (Saunde s e al., 2019). Rela i amen e à p imei a pe gun a
de in es igação o obje i o é iden i ica quais os p incipais a o es que di icul am a implemen ação, uso e
manu enção de um sis ema de medição de desempenho numa o ganização. Quais são os p incipais
p oblemas que as o ganizações en en am na implemen ação de um sis ema de medição e con olo de
desempenho. Rela i amen e à segunda pe gun a de in es igação o obje i o passa pelo desen ol imen o
de um modelo PMS e icaz, es a égias e me odologias que pe mi am mi iga , ou elimina , o impac o dos
a o es que di icul am a implemen ação do sis ema de medição de desempenho.
1.3 Me odologia
De o ma a alcança os obje i os p opos os an e io men e o am desen ol idas in es igações, com
di e en es me odologias de in es igação, seguindo o luxo desc i o na Figu a 1. Os esul ados dessas
in es igações o am publicados ou es ão em p ocesso de publicação em e is as indexadas. De seguida,
são de alhadas as me odologias de in es igação ado adas em cada um dos a igos.
6
Figu a 1 – Fluxo da me odologia de in es igação.
O a igo “
Pe o mance Measu emen Sys ems in Con inuous Imp o emen En i onmen s: Obs acles o
hei E ec i eness
” (Cunha e al., 2023) seguiu uma me odologia de e isão sis emá ica de li e a u a,
u ilizando o mé odo PRISMA (
P e e ed Repo ing I ems o Sys ema ic e iews and Me a-Analysis
) (Mohe
e al., 2009). Es e mé odo é ca ac e izado pelas ases de iden i icação, iagem, elegibilidade e inclusão
de publicações. Na ase de iden i icação o am u ilizadas as bases de dados
Scopus
e
Web o Science
.
A pesquisa nes as 2 bases de dados oi ei a com as seguin es es ições: “medição de desempenho”
nas pala as-cha e; publicações com 5 ou mais ci ações; e das á eas de Engenha ia, Ges ão, Negócio,
Ciências Sociais ou Ciências de Compu ado es. Fo am iden i icadas 1787 publicações na
Scopus
e 1728
na
Web o Science
. Inicialmen e o am emo idas as publicações duplicadas, esul ando num o al de
2808 publicações. Na ase de iagem, o am analisados os í ulos e as pala as-cha e das publicações,
esul ando na exclusão de 2550 publicações. Na ase de elegibilidade, o am analisados os esumos das
258 publicações es an es, esul ando na exclusão de 176 publicações. Na ase de inclusão, o am
analisadas as 82 publicações es an es na sua in eg idade, sendo 31 publicações incluídas no es udo.
O esul ado da e isão de li e a u a pe mi iu iden i ica as p incipais ba ei as à e icácia de um sis ema
7
de medição de desempenho, bem como as suas elações de in e dependência. Fo am iden i icadas 19
ba ei as que o am ag upadas em 6 ca ego ias.
No a igo “
Analysis o ba ie s o pe o mance measu emen sys em e ec i eness in a company:
pe cep ions ac oss hie a chical le els
” (Cunha e al., 2024d) o am explo adas as pe ceções da
exis ência das 19 ba ei as iden i icadas no es udo an e io nos di e en es ní eis hie á quicos de uma
o ganização. Pa a isso o am ecolhidos dados p imá ios (Saunde s e al., 2019) a a és de en e is as
semies u u adas e a a és de um ques ioná io com uma classi icação de escala de
Like
de 5 pon os
(Joshi e al., 2015), de 1 a 5 (1 – disco do o almen e; 2 – disco do; 3 – indi e en e; 4 – conco do; 5 –
conco do o almen e).
Fo am c iados 3 ipos de en e is a pa a a alia as pe ceções dos colabo ado es ope acionais, da ges ão
in e média e da ges ão de opo.
A en e is a do ní el ope acional oi ealizada a colabo ado es ope acionais de di e en es depa amen os.
Es a en e is a oi compos a pelas seguin es 10 pe gun as:
1. Conhece os obje i os da sua equipa/secção?
2. Quais as medidas/indicado es (que conhece) u ilizadas pa a medi o desempenho da sua
equipa/secção?
3. Exis em alguma medida/indicado que não az sen ido pa a si?
4. Exis em ou as medidas/indicado es que acha ia impo an e ado a ?
5. Con ia na iabilidade das medições dos di e en es indicado es da sua equipa/secção?
6. De que o ma os obje i os da sua equipa/secção con ibuem pa a os obje i os da emp esa?
7. Quando uma medida/indicado não es á a a ingi o obje i o é ei a alguma coisa pa a co igi e
melho a o desempenho?
8. Como se sen e ela i amen e à u ilização de indicado es na sua equipa? (se ê com bons olhos
do pon o de is a indi idual)
9. Os indicado es são u ilizados como o ma de culpabilização das pessoas quando os obje i os
não são a ingidos?
10. Quais são as p incipais di iculdades (as p incipais ba ei as) ao uncionamen o do sis ema de
medição de desempenho?
A en e is a da ges ão in e média oi ei a aos che es de u no e aos che es dos di e en es depa amen os.
Foi compos a pelas 9 pe gun as seguin es:
1. Conhece os obje i os es a égicos da emp esa?

8
2. Exis e in o mação se os obje i os es ão a se a ingidos ou não? Man ém-se in o mado sob e o
es ado dos obje i os es a égicos?
3. Todas as medidas/indicado es são ú eis e azem sen ido?
4. Iden i ica a necessidade de ou as medidas/indicado es que não exis em a ualmen e?
5. As mé icas/indicado es são u ilizadas como o ma de iden i ica onde se de e melho a ? São
u ilizadas como a base pa a a melho ia?
6. Con ia na iabilidade das medições dos di e en es indicado es do seu depa amen o?
7. Os indicado es são u ilizados como o ma de culpabilização do esponsá el do depa amen o
quando os obje i os não são a ingidos?
8. Conside a que a es u u a de indicado es do seu depa amen o é ap op iada?
9. Quais são as p incipais di iculdades (as p incipais ba ei as) ao uncionamen o do sis ema de
medição de desempenho?
A en e is a da ges ão de opo oi ei a ao di e o ge al, di e o inancei o e di e o de p odução. As 7
ques ões que a compõem são as seguin es:
1. Os obje i os es a égicos es ão de inidos de aco do com a isão e alo es da o ganização?
2. São comunicados de o ma e icaz? (De que o ma?)
3. Todos os indicado es es ão alinhados com os obje i os es a égicos da o ganização?
4. Iden i ica a necessidade de ou as medidas/indicado es que não exis em a ualmen e? (Quais?)
5. Con ia na iabilidade das medições dos di e en es indicado es da sua o ganização?
6. Conside a que a medição de desempenho é e icaz? (u ilizado como pon o de pa ida pa a a
melho ia)
7. Quais são os p incipais mo i os que di icul am o uncionamen o do sis ema de medição de
desempenho nes a emp esa?
O ques ioná io oi aplicado a odas as pessoas en e is adas e oi-lhes pedido que classi icassem, de
aco do com a escala de 5 pon os de
Like
, a sua pe ceção da exis ência de cada uma das 19 ba ei as
à e icácia do PMS na o ganização.
Pa a as en e is as e pa a o ques ioná io oi ealizada uma análise es a ís ica desc i i a (Boone & Boone,
2012). Pa a a en e is a dos colabo ado es ope acionais e pa a os ques ioná ios oi ei o o es e do qui-
quad ado (Pandis, 2016), pa a e i ica a dependência das espos as do g au de escola idade, géne o,
u no, depa amen o ou ní el hie á quico.
As hipó eses es adas com o es e do chi-quad ado o am:
9
x H0: As a iá eis são independen es; não exis e nenhuma elação en e as a iá eis;
x H1: As a iá eis são dependen es; exis e uma elação en e as a iá eis.
Pa a es a as hipó eses, é necessá io calcula as equências espe adas pa a cada a iá el. Depois, a
di e ença en e equências obse adas e espe adas é a aliada a a és do es e do chi-quad ado, onde o
p- alue
é ob ido. Se o
p- alue
o maio que 0,05, a hipó ese nula (H0) é acei e. Se o
p- alue
o meno
que 0,05, a hipó ese nula é ejei ada, o que signi ica que exis e uma di e ença signi ica i a en e os
alo es obse ados e os alo es espe ados (Pandis, 2016).
O a igo “
Assessmen o Pe o mance Measu emen Sys ems Abili y o Mi iga e o Elimina e Typical
Ba ie s Comp omising O ganisa ional Sus ainabili y
” (Cunha e al., 2024a) seguiu uma me odologia de
e isão sis emá ica de li e a u a, que oi ei a segundo a me odologia PRISMA, com obje i o de iden i ica
os p incipais modelos PMS exis en es na li e a u a. A pesquisa de publicações oi conduzida nas bases
de dados
Scopus
e
Web o Science
, u ilizando as seguin es es ições: as pala as-cha e “
pe o mance
measu emen amewo k
” ou “
pe o mance measu emen model
” e as á eas de Engenha ia, Negócios
e Sociologia. Iden i ica am-se 2098 publicações na
Scopus
e 3784 na
Web o Science
. Inicialmen e,
o am emo idos os i ens duplicados, o alizando 5857 publicações exclusi as. Na ase de iagem,
ealizou-se uma análise dos í ulos e das pala as-cha e, esul ando na exclusão de 5725 publicações.
Em seguida, na ase de elegibilidade, o am analisados os esumos das 132 publicações es an es, das
quais 60 o am excluídas. Po im, na ase de inclusão, as 72 publicações es an es o am e is as na
sua o alidade, esul ando na inclusão de 39 publicações no es udo inal.
De o ma a a alia a capacidade dos 28 modelos iden i icados mi iga em ou elimina em cada uma das
19 ba ei as à e icácia de um PMS, es es o am classi icados de aco do com a escala da Tabela 1.
Tabela 1 - Escala de classi icação da capacidade de um PMS elimina ou mi iga uma ba ei a
Valo
Símbolo
Signi icado
0
▯
F aca capacidade pa a elimina ou mi iga
1
▯
Alguma capacidade pa a elimina ou mi iga
2
▯
Fo e capacidade pa a elimina ou mi iga
Es a in es igação pe mi iu iden i ica os p incipais modelos PMS exis en es, classi ica a sua capacidade
de elimina ou mi iga cada uma das 19 ba ei as à e icácia dos PMS e iden i ica o mo i o pelo qual são
capazes ou não de elimina ou mi iga essas ba ei as.
O a igo “
Key Cha ac e is ics o E ec i e Pe o mance Measu emen Sys ems
” (Cunha e al., 2024b)
seguiu uma me odologia de e isão sis emá ica de li e a u a, eco endo à me odologia PRISMA. A
pesquisa oi ealizada com as seguin es es ições: a p esença dos e mos “
pe o mance measu emen
”
e “
cha ac e is ics
” nas pala as-cha e, no í ulo ou no esumo, e publicações com pelo menos uma
10
ci ação. Como esul ado, o am iden i icadas 2647 publicações na
Scopus
e 3905 na
Web o Science
.
Após a emoção de publicações duplicadas, es a am 5762 publicações. A pa i da análise dos í ulos e
pala as-cha e, o am excluídas 5611 publicações. As 151 publicações es an es o am en ão
subme idas a uma análise dos esumos, o que esul ou na exclusão de 63 publicações. As 88
publicações es an es o am analisadas in eg almen e, sendo que em 27 delas o am iden i icadas
ca ac e ís icas que um sis ema e icaz de medição de desempenho (PMS) de e ap esen a . As
ca ac e ís icas pa a a e icácia do PMS desc i as nessas 27 publicações o am inicialmen e lis adas e, em
seguida, ag upadas com base nos seus signi icados compa ilhados, esul ando em 16 ca ac e ís icas.
Es e a igo pe mi iu iden i ica as p incipais ca ac e ís icas que um PMS de e e pa a se e icaz,
explo ando ambém as elações en e es as ca ac e ís icas e as p incipais ba ei as a essa e icácia.
O a igo “
Pe o mance Measu emen s Sys ems: An E ec i e Model
” (Cunha e al., 2024c) é o a igo inal
des e es udo, onde é desen ol ida uma p opos a de modelo e me odologia pa a um PMS e icaz,
baseando-se no conhecimen o e esul ados ob idos nos 4 a igos an e io es. O modelo ob ido oi
classi icado de aco do com a sua capacidade de elimina ou mi iga as p incipais ba ei as à e icácia de
um PMS, de aco do com a me odologia ap esen ada an e io men e na Tabela 1. Foi ambém ealizado
um diagnós ico compa ando o modelo ob ido com um PMS exis en e numa o ganização. Pa a isso oi
c iado um ques ioná io onde oi pedido aos esponden es que classi icassem, de aco do com uma
classi icação de escala de
Like
de 5 pon os (Joshi e al., 2015), de 1 a 5 (1 – disco do o almen e; 2 –
disco do; 3 – indi e en e; 4 – conco do; 5 – conco do o almen e), a exis ência das ca ac e ís icas do
modelo ob ido no PMS da o ganização. Os dados ob idos a a és do ques ioná io o am analisados
a a és de uma análise es a ís ica e desc i i a, sendo ei o ambém o es e do qui-quad ado pa a e i ica
se as espos as ob idas e am independen es do g au de educação, géne o, u no, depa amen o, ní el
hie á quico na o ganização (ope acional, ges ão in e média, ges ão de opo).
A a és des e a igo oi possí el ob e uma p opos a de um modelo e me odologia pa a p oje a ,
implemen a e u iliza um PMS de o ma e icaz.
1.4 Es u u a da ese
Es a ese é elabo ada a a és de a igos publicados, ou em p ocesso de publicação, em e is as
indexadas, num o al de 5 a igos.
A es u u a a ese é compos a po 7 capí ulos. O p imei o capí ulo é o da in odução, que é compos o
pelo enquad amen o, obje i os, me odologia e pela desc ição da es u u a da ese. O segundo capí ulo,
com o í ulo de “Sis emas de Medição de Desempenho em Ambien es de Melho ia Con ínua: Ba ei as
11
à Sua E icácia” ap esen a o p imei o a igo des a in es igação. O e cei o capí ulo, com o í ulo de
“Análise das Ba ei as à E icácia de um Sis ema de Medição de Desempenho numa Emp esa: Pe ceções
A a és dos Ní eis Hie á quicos” ap esen a o segundo a igo des a in es igação. O qua o capí ulo, com
o í ulo de “A aliação da Capacidade dos Sis emas de Medição de Desempenho pa a Mi iga ou Elimina
as Ba ei as Típicas que Comp ome em a Sus en abilidade O ganizacional” ap esen a o e cei o a igo
des a in es igação. O quin o capí ulo, com o í ulo de “Ca ac e ís icas-Cha e de Sis emas de Medição de
Desempenho E icazes” ap esen a o qua o a igo des a in es igação. O sex o capí ulo, com o í ulo de
“Sis emas de Medição de Desempenho: um Modelo E icaz” ap esen a o quin o a igo des a in es igação.
O sé imo e úl imo capí ulo ap esen a as conclusões e o abalho u u o, sendo abo dadas as con ibuições
e limi ações da in es igação, bem como ecomendações pa a in es igações u u as.
18
In he i s i e posi ions, only he Sys em ca ego y occu s wice, al hough i s accumula ed numbe o
men ions (30) is lowe han ha o he mos men ioned ype o obs acle: inapp op ia e indica o s. In
gene al e ms, i can be seen ha sligh ly mo e han 30% o he ypes o obs acles co espond o 62% o
he o al numbe o men ions. The indings conce ning he likely links be ween he ypes o obs acles o
PMS e ec i eness, as well as possible condi ions equi ed o elimina e o mi iga e hei impac , a e
discussed in he nex sec ion.
2.5 Discussion
This sec ion p esen s, o each o he iden i ied ca ego ies and o each ype o obs acle, he obs acles
iden i ied in he li e a u e e iew. I also a emp s o iden i y how a ype o obs acle can eme ge and how
di e en ypes o obs acles can in luence each o he .
4.1. Sys em
Wi hin he Sys em ca ego y, six ypes o obs acles we e iden i ied (Figu e 3):
1. Lack o connec ion o he s a egy: This can be an obs acle o he e ec i e unc ioning o a PMS
and can o igina e in h ee ways:
a. Failu e o de ine s a egic objec i es: unde eloped o poo ly de eloped s a egic
objec i es do no allow he c ea ion o he alignmen necessa y o e ec i ely implemen
a PMS [14,17–22];
b. Failu e o link he indica o s o he s a egic objec i es: e en wi h well-de ined s a egic
objec i es, he e may be a ailu e in he link be ween hese and he indica o s in an
ine ec i e PMS [18,23–26];
c. PMS does no keep up wi h changes in o ganiza ional s a egy: a PMS ha is no able o
keep up wi h changes in o ganiza ional s a egy could mean ha , when any change in
o ganiza ional s a egy occu s, he link be ween Key Success Fac o s (KSF) and Key
Pe o mance Indica o s (KPI) ails [17,20].
2. Lack o use o imp o emen : No using he PMS o con inuous imp o emen makes i useless;
i should be used as a suppo ool o he daily managemen o he o ganiza ion [22]. The PMS
alone will no ansla e in o au oma ic imp o emen s; i only allows iden i ying whe e
imp o emen s can and should be made [20,27]. I i does no ha e an e ec i e imp o emen
p ocess associa ed wi h i , i will become i ele an o he people in he o ganiza ion [28–31].
3. Issues on a ge de ini ions: This ac o a ises om he di icul y in de ining a ge s and compa ing
pe o mance wi h hem [32]. Failu e o de ine a ge s will impac people’s mo i a ion and he

19
abili y o he PMS o be used o he con inuous imp o emen o he o ganiza ion. This ailu e
may occu when a ge s a e no based on s akeholde in e es s, p ocess bounda ies and p ocess
imp o emen esou ces [29]. I may also occu i he e is no a co ec deploymen o objec i es
om he op le el o he o ganiza ion o he le el whe e he eal imp o emen ac i i ies eside
[29].
4. Unclea sys em: agueness in he pe o mance measu emen sys em can lead o a di e en use
o he PMS om wha was in ended, dooming i o ailu e. This lack o cla i y can a ise in se e al
aspec s o he PMS:
a. Failu e o de ine measu emen equency: pe o mance measu emen occu s oo o en
o oo a ely [23];
b. S a ic sys em: he sys em is in lexible [28] and canno be con inuously e ised and
imp o ed [19].
c. Failu es in he de ini ion o he PMS: he sys em has no ye eached he ma u i y ( ull
de ini ion) equi ed o be implemen ed [22,33] and he e may be ailu es in he de ini ion
o ope a ional pe o mance, in ela ing pe o mance o he p ocess, in de ining he
bounda ies o he p ocess [13]. The e may also be agueness ela ed o he hie a chical
s uc u e and i s deploymen in he PMS [25,31,33,34] causing unce ain y o
esponsibili y on pe o mance measu emen [35]. One o he causes men ioned is he
di ec use o ano he exis ing PMS model [14] which esul s in a PMS ha is no adjus ed
o he o ganiza ion [19].
5. Communica ion sys em: Communica ion o pe o mance measu emen o employees plays an
impo an ole in in ol ing employees in he PMS and main aining i s ele ance. I is essen ial o
ensu e good communica ion be ween hose who epo and hose who use he me ics [36]. This
communica ion ails when i is no clea , simple, pe iodic and o mal [19]. In o de o be simple ,
i mus be isual [31]. Equally ac ing as an obs acle o he implemen a ion and main enance o
a PMS is he ac ha new p ocesses and hei impac s a e no explained o employees [35],
which can lead o a lack o commi men and lack o awa eness.
6. Complexi y: The mo e complex a sys em is, he mo e di icul i is o manage, he mo e esou ces
and e o i akes o main ain i [14]. The complexi y can also make i mo e di icul o
communica e he sys em and i s p ocesses o employees, making hei in ol emen mo e
di icul .
20
4.2. Indica o s
Wi hin he Indica o s ca ego y, h ee ypes o obs acles we e iden i ied (Figu e 3):
1. Inapp op ia e indica o s: Pe o mance indica o s can be one o he ac o s ha hinde he
implemen a ion, use and main enance o a PMS, being poin ed ou as main easons:
a. Lack o long- e m indica o s: use o indica o s wi h only a sho - e m ocus, namely
inancial indica o s [23,24,37];
b. Measu ing he w ong hings: using a se o indica o s ha has no ele ance o he
o ganiza ion [13,18,19,21,24,26,30,38];
c. Ou da ed indica o s: his o ical indica o s wi h da ed and i ele an in o ma ion [39];
d. Indica o s ha p omo e w ong beha io : indica o s ha p omo e w ong pe o mance,
indica o s o cou esy ins ead o indica o s o pe o mance, indica o s o beha io ins ead
o indica o s o achie emen , and indica o s ha encou age compe i ion a he han
eamwo k [37];
e. Poo ly de eloped indica o s: poo ly de ined indica o s [29], con using and complex [19];
. Compe ing indica o s: con lic s be ween indica o s whe e he dependence and in luence
be ween hem is no clea ly de ined [29,32,36,40];
g. Di icul y in de eloping indica o s: unce ain y abou wha o measu e, wi h di icul y in
de ining new pe o mance indica o s [22,24,35,36,39,41]. I can be caused by a ailu e
o de ine he o ganiza ion’s s a egic objec i es;
h. Disagg ega ion o indica o s: disagg ega ed in di e en dimensions, in di e en ime
pe iods [40], local and isola ed indica o s [36] no being p ope ly in eg a ed in he PMS.
2. Excess o indica o s: he use o a high numbe o indica o s will inc ease he complexi y o he
sys em, making i mo e di icul o main ain [19,26,32,39]. The mo e complex he sys em, he
mo e esou ces a e needed o main ain i and he mo e di icul i becomes o unde s and and
use.
3. Lack o balance o indica o s: ailu e o balance indica o s causes an imbalance be ween di e en
pe spec i es o he business, which can cause an imbalance in he o ganiza ion’s pe o mance
[19,23,29,31].
4.3. People
Wi hin he People ca ego y, ou ypes o obs acles we e iden i ied (Figu e 3):
21
1. False expec a ions: he expec a ions c ea ed by people ega ding he PMS can ep esen an
obs acle o main aining i because hey can be disappoin ed [42]. The o ganiza ion will no
imp o e jus because he PMS has been implemen ed. An e ec i e imp o emen p ocess mus
be associa ed wi h i . I only pe o mance is measu ed and no hing is achie ed o imp o e i , he
PMS can be abandoned, as i will no espond o alse expec a ions o au oma ic imp o emen .
2. Lack o esou ces o capaci y: o an e ec i e implemen a ion and main enance o a PMS, i is
essen ial ha employees a e educa ed and ained, wi h all he necessa y skills, o unde s and
and use he PMS co ec ly. The lack o aining o unde s anding o he PMS ep esen s an
obs acle o i s implemen a ion and main enance [14,21], [28,38,41,43] as i can lead o an
inco ec use o he PMS, leading o i s dis o ion and consequen abandonmen .
3. Employee Commi men /In ol emen : his in ol emen can ail when he e is ea o pe o mance
measu emen [13], which can esul in inc eased esis ance o he implemen a ion and use o
he PMS [20,39] and/o manipula ion o he pe o mance da a [24,44]. Failu e o mo i a e
employees o use he PMS means ha he e is no commi men o change [34], and i he PMS
is no ele an o people [19,30] esis ance o i s use inc eases [22,38], condemning i o ailu e.
Con lic s and ic ion be ween employees may also a ise as a esul o pe o mance measu emen
[35].
4. Lack o indica o unde s anding: he non-unde s anding o pe o mance indica o s by employees
may esul om indica o s ha a e no ele an o people [24], lack o aining o employees o
use he PMS [19] o high complexi y in communica ing in o ma ion [35]. This can lead o a
misuse o pe o mance indica o s h ough an inco ec in e p e a ion o he meaning o he
indica o s [13]. Poo unde s anding o indica o s can also lead o inc ease he esis ance o use
hem [26,31].
4.4 Cul u e
Wi hin he Cul u e ca ego y, h ee ypes o obs acles we e iden i ied (Figu e 3):
1. Blame cul u e: using a PMS as a ool o coe ce employees is e e ed hi een imes. Using
pe o mance measu emen as a way o con ol and o pu p essu e on employees will c ea e a
blame cul u e [13,14,28,33,35,42], ha will make he employees eel h ea ened
[27,30,31,40,45]. This is one o he causes o he esis ance o he employees o he PMS and
o hei lack o in ol emen in hese p ac ices [31]. In o ganiza ions wi h a blame cul u e, he
PMS will no be used as ool o enable con inuous imp o emen , and i may become a ool o
punishing e o s [19].
22
2. Lack o commi men om op managemen : he lack o commi men om op managemen wi h
he PMS [14,20,21,31,34,41], o he ac ha i is conside ed a low p io i y [19,22] can con ey
he message o o he employees ha he PMS is no impo an . Addi ionally, a w ong
comp ehension o u iliza ion o in o ma ion by he op managemen [13,38] can pass he
message o he es o he o ganiza ion ha he op managemen is no ully commi ed o he
PMS.
3. Lack o ewa ds: The lack o incen i es, ewa ds o ecogni ion o achie ing goals is conside ed
an obs acle [18,19] as i can esul in he lack o mo i a ion o employees, p og essing o
esis ance o he PMS.
4.5. Technology
Wi hin he Technology ca ego y, wo ypes o obs acles we e iden i ied (Figu e 3):
1. Inadequa e IT ools: he lack o adequa e IT ools ep esen s an obs acle o he implemen a ion
and main enance o a PMS [33,35,36] because i can lead o inc eased di icul y in collec ing,
analyzing and p esen ing da a. This di icul y causes an inc ease in he ime and esou ces
equi ed o implemen and main ain he PMS.
2. Time and esou ces equi ed: he ime and esou ces equi ed o implemen and main ain a PMS
can ep esen an impo an obs acle o i s e ec i eness [17,20,45]. Requi ed esou ces can be
unde es ima ed by op managemen causing a lack o esou ces alloca ed o he PMS [14,34].
The o ganiza ion may be limi ed in e ms o he cos s and esou ces i can alloca e o he PMS
[21,22,24,39,41–43]. Due o he lack o esou ces alloca ed o he PMS, his can be seen as a
bu den o he o ganiza ion because i emo es employees om hei eal esponsibili ies [42].
4.6. Da a
As o he Da a ca ego y, jus one ype o obs acle was iden i ied:
1. Di icul y in collec ing, analyzing and p esen ing da a: can occu o he ollowing easons:
a. Too much da a: accumula ing oo much da a [23,37] can make i di icul o ans o m
i in o usable knowledge [19];
b. Insu icien da a: no ha ing enough da a o wha is in ended o be measu ed [23], [37];
c. Di icul y in accessing da a: echnical complexi y [35] due o he inadequacy o
in o ma ion sys ems and/o da a dispe sion [17,20,21,26,41];
23
d. Da a eliabili y: he e a e doub s ega ding he eliabili y o he da a [19,23] due o he
ac ha he a ailable in o ma ion is no app op ia e [20] o due o he isk o da a ha ing
been manipula ed due o he exis ence o p essu e o achie e goals [44].
In Figu e 5, i is possible o iden i y he 19 ypes o obs acles and he in e ac ions be ween hem. Each
ci cle ep esen s one ype o obs acle: in ed a e he obs acles om he ca ego y Cul u e, in blue om
Sys em, in g een om Technology, in ligh blue om Da a, in yellow om People and in da k blue om
Indica o s. The a ows exp ess he p obable cause–e ec ela ionships be ween di e en obs acles. I is
possible o obse e, o example, ha eigh o hese obs acles can be a cause o he lack o employee
in ol emen .
Figu e 5 – In e ac ion be ween he ypes o obs acles.
2.6 Conclusion
This s udy was cen e ed on he esea ch ques ion “Wha a e he main obs acles o e ec i e pe o mance
measu emen sys ems in o ganiza ions?”. The iden i ica ion o hose obs acles allows he es ablishmen
o he basis o u u e wo k ha aims o explo e how o c ea e condi ions o elimina e/mi iga e hem,
allowing o implemen , use and main ain a PMS e ec i ely.

24
In he sys ema ic li e a u e e iew conduc ed, 175 e e ences o obs acles o PMS e ec i eness we e
iden i ied. Those 175 e e ed obs acles we e g ouped, acco ding o hei simila meaning, in o 19 ypes
o obs acles. They we e also classi ied in o six di e en ca ego ies, namely: Sys em, Indica o s, People,
Cul u e, Technology and Da a. The iden i ica ion o he ypes o obs acles o he e ec i eness o a PMS
should be he s a ing poin o he p ocess o elimina ing o a leas mi iga ing hei impac .
As discussed p e iously, he ela ion be ween he obs acles iden i ied can be complex. The ailu e o a
PMS can esul om one o om he combina ion o se e al o he obs acles iden i ied. Acco dingly, in
o de o maximize he odds o achie ing an e ec i e PMS, me hodologies and echniques ha elimina e
o a leas mi iga e he impac o he obs acles mus be de eloped and used.
I4.0 can help mi iga e some o he obs acles o he e ec i eness o a PMS, especially hose ela ed wi h
he collec ion, analysis and epo ing o da a, h ough he digi al ans o ma ion ha enables an
au oma ized eal- ime collec ion, analysis and epo ing o da a. On he o he hand, o an o ganiza ion o
be able o mo e owa d I4.0, an e ec i e PMS al eady implemen ed is equi ed, since pe o mance
measu emen makes i possible o c ea e he isibili y equi ed in a ma u ed I4.0 o ganiza ion.
The i s equi emen o implemen a PMS is ela ed wi h he o ganiza ional cul u e. The cul u e o he
o ganiza ion is he ounda ion o he implemen a ion and con inuous use o a PMS. The o ganiza ion
mus ha e a cul u e o espec o people and con inuous imp o emen ins ead o a cul u e o punishmen ,
and he e mus be commi men om he op managemen o pe o mance measu emen and
imp o emen . These cul u al cha ac e is ics a e also men ioned by Ama o [46] as equi emen s o a
sus ainable Lean implemen a ion, whe e beha io s o lea ning, imp o emen , adap abili y, inno a ion,
s i ing o new challenges, being open-minded and no blaming o he s a e essen ial. Mo eo e , as way
o mo i a ing and encou aging imp o emen , a obus ewa d sys em mus be in place. This ewa d
sys em mus issue ewa ds when a ge s a e achie ed and indica e when hey a e no . The ewa d sys em
can ha e a inancial componen , bu mos impo an is o ecognize whe e and when imp o emen is
being achie ed and whe e and when i is ailing.
I is essen ial ha he sys em is obus and well-de ined. When de eloping and de ining a PMS, one mus
be su e ha he o ganiza ion’s s a egy deploymen is obus . One way o keeping all o ganiza ions aligned
wi h he s a egy is h ough he use o Hoshin Kan i, a p ocess o s a egy deploymen . I he PMS is
p ope ly linked wi h he o ganiza ional s a egy, i is easie o de ine wha is essen ial o measu e and
wha a e he goals. I also allows keeping he PMS simple, only measu ing wha ma e s o he
o ganiza ion.
25
The deploymen o bo h indica o s and a ge s h ough he di e en le els o he o ganiza ion is essen ial
o in ol e and mo i a e all he employees. The PMS should be made a ool o help people wi h hei wo k
ins ead o being an ex a ask o bu eauc acy.
The pe o mance indica o s should be app op ia e o all he s akeholde s; o ha , he ecommenda ions
o he ISO 22400:2014 can be ollowed, an in e na ional s anda d ela ed wi h key pe o mance indica o s
o manu ac u ing ope a ions managemen . The se o indica o s should be balanced and he in luences
ha each one has on ano he should be explici and well documen ed as way o a oid p oblems wi h
concu en indica o s.
The collec ion, analysis and epo ing o da a can be managed by he use o app op ia e IT ools. Tha
will depend on he complexi y o he sys em and he amoun o da a ha needs o be managed. In some
cases, a se o au oma ed and in e connec ed sp eadshee s, wi h dashboa ds, can be he app op ia e
ool.
As u he in es iga ion on his subjec , ecommenda ions ha eme ge as ways o elimina e o mi iga e
he obs acles o PMS e ec i eness should be made. Those ecommenda ions mus be associa ed wi h
me hodologies and echniques ha can be g ouped and in eg a ed in a model, esul ing in a s ep-by-s ep
guide ha makes i possible o implemen , use and main ain a PMS success ully.
The main limi a ions o his s udy a e he size and ype o sample used in he sys ema ic li e a u e e iew.
The numbe o publica ions is limi ed o only 31 om whe e 175 e e ences o he obs acles a e d awn.
Mo eo e , he ype o sample did no ake in o accoun publica ions ci ed less han i e imes. This could
ha e kep alid publica ions on his subjec ou o his s udy, as may ha e been he case wi h newe
publica ions ha may ha e no eached i e ci a ions a he ime when he sys ema ic li e a u e e iew
was pe o med.
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6. A e me ics/indica o s used as a way o iden i y whe e o imp o e? A e hey used as he basis
o imp o emen ?
7. Do you us he eliabili y o measu emen s o he di e en indica o s in you depa men ?
8. A e indica o s used as a way o blaming he depa men head when objec i es a e no achie ed?
9. Do you hink you depa men ’s indica o s uc u e is app op ia e?
10. Wha a e he main di icul ies ( he main ba ie s) o he e ec i eness o he PMS?
The abo e lis is he au ho s’ own c ea ion.
The op managemen in e iew was deployed o he gene al manage , p oduc ion manage and inancial
manage o he o ganiza ion. The se en ques ions ha composed his in e iew a e p esen ed in he
ollowing lis . Ques ions o he op managemen in e iew a e as ollows:
1. A e he s a egic objec i es de ined in acco dance wi h he o ganiza ion’s ision and alues?
2. A e hey communica ed e ec i ely? (In wha way?)
3. A e all indica o s aligned wi h he o ganiza ion’s s a egic objec i es?
4. Do you iden i y he need o o he measu es/indica o s ha cu en ly do no exis ? (which?)
5. Do you us he eliabili y o measu emen s o he di e en indica o s o you o ganiza ion?
6. Do you hink pe o mance measu emen is e ec i e? (used as a s a ing poin o imp o emen )
7. Wha a e he main easons ha make i di icul o he PMS o wo k in his company?
The abo e lis is he au ho s’ own c ea ion.
Thi y- wo in e iews we e pe o med, 23 o employees, 6 o middle managemen and 3 o op
managemen .
The in e iews we e eco ded and hen ansc ibed. A e being ansc ibed, he answe s wi h simila
meanings we e o ganized in o g oups whe e he answe s had he same meaning o allow a s a is ical
analysis o he answe s gi en in he in e iews.
The sho ques ionnai e was deployed o he same indi iduals who we e in e iewed igh a e he
in e iew. He e, he ques ionnai e was he same independen o he ole in he company. In his
ques ionnai e, indi iduals we e asked o classi y, using a Like scale, hei pe cep ion o he p esence in
he o ganiza ion o commonly known ba ie s o PMS e ec i eness. A i e-poin Like scale was used
(Joshi e al.,2015), anging om 1 o 5 (1 - S ongly disag ee, 2 - Disag ee, 3 - Indi e en , 4 - Ag ee and
5 - S ongly ag ee).
The ba ie s ha esponden s we e asked o classi y we e: blame cul u e, unclea sys em, high
complexi y, lack o ewa ds, excess o indica o s, inapp op ia e indica o s, lack o connec ion o s a egy,

35
lack o op managemen in ol emen , lack o use o imp o emen , alse expec a ions, lack o ained
esou ces, lack o indica o s unde s anding, issues on a ge de ini ion, poo communica ion sys em, lack
o balance o indica o s, inapp op ia e in o ma ion echnology (IT) ools, lack o employee in ol emen ,
ime and esou ces equi ed and di icul ies in collec ing, analyzing and p esen ing da a (Cunha e al.,
2023).
Fo he in e iews and he ques ionnai e, a desc ip i e s a is ical analysis was pe o med (Boone and
Boone, 2012). Also, o he da a om he employees in e iews and ques ionnai es, a chi-squa e es
(Pandis, 2016) was pe o med o asce ain whe he he answe s depend on he esponden s deg ee o
educa ion, gende , shi o depa men . Fo he ques ionnai e i was also es ed i he answe s depend on
he ole in he company (employees, middle managemen and op managemen ).
The hypo hesis es ed wi h he chi-squa e es we e:
x H0. The a iables a e independen ; he e is no ela ionship be ween he ca ego ical a iables.
x H1. The a iables a e dependen ; he e is a ela ionship be ween he ca ego ical a iables.
To es hese hypo heses, i s , i is equi ed o calcula e he expec ed equencies o each a iable. Then,
he di e ence be ween obse ed and expec ed equencies is assessed h ough he chi-squa e es , whe e
he p- alue is ob ained. I he p- alue is g ea e han 0.05, he null hypo hesis (H0) is accep ed. This
means ha he e is a small di e ence be ween he obse ed and he expec ed alues. I he p- alue is
smalle han 0.05, he null hypo hesis is ejec ed, meaning ha he e is a la ge di e ence be ween he
obse ed and he expec ed alues (Pandis, 2016).
The su ey esul s and he in e iew indings we e analyzed, es ablishing a connec ion be ween he su ey
ou comes and he esponses p o ided du ing he in e iews.
3.5 Resul s
This sec ion p esen s, o each ype o in e iew deployed, as well as o he ques ionnai e, he main
esul s d awn om he da a ea men and s a is ical analysis.
Twen y- h ee employees’ in e iews we e pe o med. O hose in e iewed, he popula ion is cha ac e ized
by:
x Gende : 16 (70%) we e emale and 7 (30%) we e male;
x Educa ion: 21 (91%) had basic educa ion and 2 (9%) had highe educa ion;
x Depa men : 20 (87%) we e om he p oduc ion depa men and 3 (13%) om o he
depa men s; and
36
x Shi : 13 (57%) we e om Shi A ( om 6:00 am o 2:30 pm), 8 (35%) om Shi B ( om 2:30
pm o 11:00 pm) and 2 (8%) om he no mal shi ( om 8:30 am o 5:30 pm).
Rega ding he answe s o employees’ in e iews:
x 91% o he esponden s did no know he objec i es o hei eam o sec ion. Th ough he chi-
squa e es , i was possible o e i y ha he answe s gi en depended on he deg ee o educa ion,
gende , shi and he depa men o he esponden s;
x 30% o he esponden s did no know any indica o s, 61% knew one indica o and only 9% knew
he indica o s. The answe s gi en depended on he deg ee o educa ion, shi and he depa men
o he esponden s. The answe s we e no dependen on he gende o he esponden s;
x 30% o he esponden s iden i ied indica o s ha did no make sense o hem. The answe s we e
no dependen on he deg ee o educa ion, gende , shi o depa men o he esponden s;
x 74% o he esponden s iden i ied he need o adop new indica o s. The answe s gi en depended
on he deg ee o educa ion, shi and he depa men o he esponden s. The answe s we e no
dependen on he gende o he esponden s;
x 65% o he esponden s did no us he eliabili y o he indica o s. The answe s we e dependen
on he deg ee o educa ion and depa men o he esponden s bu no dependen on he gende
and shi o he esponden s;
x 83% o he esponden s did no know how hei eam goals con ibu e o he company goals. The
answe s gi en depended on he deg ee o educa ion, shi and he depa men o he
esponden s. The answe s we e no dependen on he gende o he esponden s;
x 83% o he esponden s did no eel an imp o emen cul u e. The answe s we e no dependen
on he deg ee o educa ion, gende , shi o depa men o he esponden s;
x 87% o he esponden s eel good abou he use o pe o mance indica o s in hei eam. The
answe s we e no dependen on he deg ee o educa ion, gende , shi o depa men o he
esponden s;
x 43% o he esponden s eel a blame cul u e when he objec i es a e no achie ed. The answe s
we e no dependen on he deg ee o educa ion, gende , shi o depa men o he esponden s;
x 52% o he esponden s iden i ied he communica ion sys em as a ba ie o he PMS
e ec i eness in he o ganiza ion. Also, 22% iden i ied a lack o employee in ol emen as a ba ie
o PMS e ec i eness. O he ba ie s e e ed o we e: blame cul u e, issues on a ge de ini ion,
unclea sys em, lack o ewa ds and lack o use o imp o emen . The answe s we e no
dependen on he deg ee o educa ion, gende , shi o depa men o he esponden s.
37
The chi-squa e es was pe o med o e i y i he answe s, gi en by he esponden s, a e independen o
he a iables: deg ee o educa ion, gende , shi and depa men . The hypo hesis accep ed and he p-
alue a e p esen ed in Table 2.
Table 2 – Employees in e iew chi-squa e hypo hesis esul s and p- alue. (No es: Da a is he p- alue o he chi-squa e es . The
signi icance le el is 0,05.) (Sou ce: Au ho s’ own c ea ion).
Deg ee o
Educa ion
Gende
Shi
Depa men
Do you know he objec i es o you eam/sec ion?
H1 (0,000)
H1 (0,025)
H1 (0,000)
H1 (0,008)
Wha a e he measu es/indica o s ( ha you know) used
o measu e he pe o mance o you eam/sec ion?
H1 (0,000)
H0 (0,077)
H1 (0,000)
H1 (0,000)
A e he e any measu es/indica o s ha do no make
sense o you?
H0 (0,082)
H0 (0,668)
H0 (0,242)
H0 (0,241)
A e he e any o he measu es/indica o s ha you would
ind impo an o adop ?
H1 (0,000)
H0 (0,062)
H1 (0,001)
H1 (0,001)
Do you us he eliabili y o he measu emen s o he
di e en indica o s o you eam/sec ion?
H1 (0,019)
H0 (0,848)
H0 (0,056)
H1 (0,038)
How do you eam/sec ion goals con ibu e o he
company's goals?
H1 (0,000)
H0 (0,061)
H1 (0,000)
H1 (0,001)
When a measu e/indica o is no achie ing he objec i e,
is any hing done o co ec and imp o e pe o mance?
H0 (0,203)
H0 (0,349)
H0 (0,438)
H0 (0,435)
How do you eel abou he use o indica o s in you eam?
H0 (0,567)
H0 (0,219)
H0 (0,833)
H0 (0,472)
A e indica o s used as a way o blaming people when
objec i es a e no achie ed?
H0 (0,194)
H0 (0,340)
H0 (0,424)
H0 (0,103)
Wha a e he main di icul ies ( he main ba ie s) o he
e ec i eness o he pe o mance measu emen sys em?
H0 (0,977)
H0 (0,582)
H0 (0,851)
H0 (0,974)
Six middle managemen in e iews we e pe o med. O hose in e iewed, he popula ion is cha ac e ized
by:
x Gende : h ee (50%) we e emale and h ee (50%) we e male;
x Educa ion: ou (67%) had basic educa ion and wo (33%) had highe educa ion;
x Depa men : h ee (50%) we e om he p oduc ion depa men and h ee (50%) we e om o he
depa men s; and
x Shi : wo (33%) we e om Shi A and ou (67%) we e om he no mal shi .
Rega ding he middle managemen in e iew:
x None o he esponden s we e able o iden i y he company’s s a egic objec i es;
38
x 83% o he esponden s conside ha he e is no in o ma ion a ailable on whe he he objec i es
a e being achie ed o no ;
x 50% o he esponden s conside ed ha he e a e some indica o s ha a e no use ul o do no
make sense;
x 83% o he esponden s iden i y he need o o he indica o s ha cu en ly do no exis ;
x 50% o he esponden s did no eel an imp o emen cul u e;
x 33% o he esponden s did no us he eliabili y o he di e en indica o s in hei depa men ;
x 33% o he esponden s el ha he e was a blame cul u e in he o ganiza ion;
x 50% el ha hei depa men indica o s uc u e was no app op ia e; and
x 50% o he esponden s iden i ied he communica ion sys em as a ba ie o he PMS
e ec i eness in he o ganiza ion. O he ba ie s o he PMS e ec i eness iden i ied we e
inapp op ia e indica o s, lack o employee in ol emen , lack o op managemen in ol emen ,
lack o use o imp o emen , ime and esou ces equi ed and unclea sys em.
Fo he middle managemen in e iew, he chi-squa e es was no pe o med because he size o he
sample (six) was oo small.
Th ee op managemen in e iews we e pe o med. O hose in e iewed, he popula ion is cha ac e ized
by:
x Gende : wo (67%) we e emale and one (33%) we e male;
x Educa ion: h ee (100%) had highe educa ion;
x Depa men : one (33%) was om p oduc ion depa men and wo (67) we e om o he
depa men s; and
x Shi : h ee (100%) we e om he no mal.
Rega ding he op managemen in e iew:
x All he esponden s conside ed ha he s a egic objec i es we e in acco dance wi h he
o ganiza ion’s ision and alues.
x All he esponden s conside ed ha he communica ion o he objec i es is no ye made
e ec i ely h oughou he o ganiza ion.
x All he esponden s conside ed he indica o s aligned wi h he o ganiza ion’s s a egic objec i es.
x 67% o he esponden s iden i ied he need o o he indica o s ha cu en ly do no exis .
x 67% o he esponden s did no ully us he eliabili y o measu emen o he di e en indica o s
o he o ganiza ion.
39
x All he esponden s did no eel an imp o emen cul u e in he o ganiza ion.
x 67% o he esponden s iden i ied he lack o use o imp o emen as a ba ie o he PMS
e ec i eness in he o ganiza ion. O he ba ie s o he PMS e ec i eness iden i ied we e
communica ion sys em, lack o indica o s unde s anding and unclea sys em.
Fo he op managemen in e iew he chi-squa e es was no pe o med because he size o he sample
( h ee) was oo small.
Thi y- wo ques ionnai es we e pe o med. Those who answe ed he ques ionnai e a e cha ac e ized by
he ollowing:
x Gende : 21 (66%) we e emale and 11 (34%) we e male;
x Educa ion: 25 (78%) had basic educa ion and 7 (22%) had highe educa ion;
x Depa men : 24 (75%) we e om he p oduc ion depa men and 8 (25%) we e om o he
depa men s; and
x Shi : 15 (47%) we e om Shi A, 8 (25%) we e om Shi B and 9 (28%) we e om he no mal
shi .
Pa icipan s we e asked o classi y i hey s ongly ag ee, ag ee, a e indi e en , disag ee o comple ely
disag ee, wi h he exis ence inside he o ganiza ion, o each o he 19 indi idual ba ie s o he
e ec i eness o i s PMS. The esul s o he classi ica ion a e p esen ed in Figu e 1.
Figu e 1 – Like scale classi ica ion o he exis ence o he ba ie s in he o ganiza ion. (Sou ce: Au ho s’ own c ea ion)
91% 81% 75% 72% 72% 72% 69% 69% 69% 66% 66% 53% 53% 47% 44% 31% 31% 19%
3%
3%
3% 0% 3% 3%
25%
3% 0% 0% 6% 6% 25%
3% 6% 22%
22% 22%
15%
6%
6% 16% 25% 25% 25%
3%
28% 31% 31% 28% 28% 22%
44% 47% 34% 47% 47%
66%
91%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Ag ee/ S ongly Ag ee Indi e en Disag ee /S ongly disag ee

40
I is possible o e i y ha 91% o he esponden s ag eed o s ongly ag eed ha he communica ion
sys em is cu en ly a ba ie o he PMS e ec i eness in he o ganiza ion. The second ba ie mos ly
ag eed by he esponden s was he lack o ained esou ces, wi h 81%. The hi d ba ie mos ly ag eed
was issues in de ining a ge s, wi h 75%. Following wi h 72% we e lack o employee in ol emen , lack o
unde s anding he indica o s and lack o use o imp o emen . The ba ie s leas ag eed we e: excess o
indica o s (3%), lack o connec ion o s a egy (19%), inapp op ia e IT ools (31%) and inapp op ia e
indica o s (31%).
The chi-squa e es was pe o med o e i y i he classi ica ion, made by he esponden s, is independen
o he a iables: deg ee o educa ion, gende , shi , depa men o ole in he company. The esul s a e
p esen ed in Table 3.
Rega ding he poo communica ion sys em ba ie , he chi-squa e es e ealed ha he answe s a e
dependen on he gende o he esponden s. This happens because only wo males disag eed ha
communica ion sys em is a ba ie o he cu en PMS e ec i eness, while all emales classi ied i wi h
ag ee o s ongly ag ee.
Only he wo esponden s o he enginee ing depa men know he objec i es, p obably jus i ying he
esul s o he chi-squa e es ha iden i ied ha he answe s gi en we e dependen on he deg ee o
educa ion, gende , shi and depa men o he esponden s. The wo in e iewed om he enginee ing
depa men we e bo h male, highe educa ed and om he no mal shi . Also, 91% o he esponden s
ei he did no know any indica o s o only knew one indica o , and 83% did no know how hei eam
objec i es con ibu ed o he company objec i es. The answe s o bo h hese ques ions we e dependen
on he deg ee o educa ion, shi and depa men o he esponden s. He e, again, his dependency migh
be due o he answe s gi en by bo h membe s o he enginee ing depa men .
Rega ding lack o aining and lack o unde s anding o he PMS, h ough he chi-squa e es is possible
o e i y ha he classi ica ion o hese ba ie s is independen o he deg ee o educa ion, gende , shi ,
depa men and ole in he company o he esponden s.
The pe cep ion o he ba ie s lack o employee in ol emen and lack o use o imp o emen a e only
dependen on he gende o he esponden s.
The lack o ewa ds o ecogni ion o achie ing goals is dependen on he deg ee o educa ion, shi and
depa men . This ba ie is mos ly pe cei ed by people wi h basic educa ion, om Shi s A and B and
om he p oduc ion depa men .
The lack o op managemen commi men wi h he PMS is dependen on he deg ee o educa ion, gende ,
shi , depa men and ole in he company. This ba ie is pe cei ed by 74% o he employees and by 67%
41
o he in e media e managemen . On he o he hand, 100% o he op managemen disag ee o s ongly
disag ee ha he e is a lack o op managemen commi men . I is possible o e i y ha he pe cep ion
o he op managemen is signi ican ly di e en om he o he oles in he company.
3.6 Discussion
This i s pa o he discussion is abou s a is ically ele an di e ences in pe cep ions among di e en
g oups in he company as shown in Table 3. The au ho s belie e i is a aluable con ibu ion o he
communi ies o manage s and academics since hese di e en pe cep ions iden i ied in his case s udy
may be also obse ed in o he companies, e en wi h di e en PMS app oaches and ma u i y le els. The
second pa o his discussion is dedica ed o he o e all esul s om he ques ionnai e in his pa icula
case.
Table 3 – Ques ionnai e chi-squa e hypo hesis esul s and p- alue. (No es: Da a is he p- alue o he chi-squa e es . The signi icance le el
is 0,05.) (Sou ce: Au ho s’ own c ea ion).
Deg ee o
Educa ion
Gende
Shi
Depa men
Role in he
company
Poo communica ion sys em
H0 (0,541)
H1 (0,042)
H0 (0,720)
H0 (0,603)
H0 (0,269)
Lack o ained esou ces
H0 (0,302)
H0 (0,205)
H0 (0,054)
H0 (0,054)
H0 (0,673)
Issues on a ge de ini ion
H0 (0,805)
H1 (0,005)
H0 (0,766)
H0 (0,059)
H0 (0,539)
Lack o employee in ol emen
H0 (0,143)
H1 (0,042)
H0 (0,487)
H0 (0,065)
H0 (0,940)
Lack o indica o s unde s anding
H0 (0,850)
H0 (0,587)
H0 (0,563)
H0 (0,568)
H0 (0,940)
Lack o use o imp o emen
H0 (0,850)
H1 (0,018)
H0 (0,435)
H0 (0,156)
H0 (0,481)
Lack o ewa ds
H1 (0,001)
H0 (0,246)
H1 (0,001)
H1 (0,003)
H0 (0,055)
Unclea sys em
H0 (0,094)
H1 (0,004)
H0 (0,173)
H1 (0,028)
H0 (0,359)
Time and esou ces equi ed
H0 (0,094)
H0 (0,210)
H0 (0,600)
H0 (0,660)
H0 (0,308)
Lack o op managemen in ol emen
H1 (0,015)
H1 (0,038)
H1 (0,046)
H1 (0,003)
H1 (0,046)
Lack o balance o indica o s
H0 (0,509)
H0 (0,218)
H0 (0,279)
H0 (0,602)
H0 (0,486)
Di icul ies in collec ing, analyzing and
p esen ing da a
H0 (0,545)
H0 (0,222)
H0 (0,350)
H0 (0,068)
H0 (0,199)
False expec a ions
H0 (0,857)
H0 (0,349)
H0 (0,345)
H0 (0,167)
H0 (0,281)
Blame Cul u e
H0 (0,610)
H0 (0,273)
H0 (0,753)
H0 (0,315)
H0 (0,872)
High complexi y
H0 (0,809)
H0 (0,179)
H0 (0,652)
H0 (0,203)
H0 (0,538)
Inapp op ia e indica o s
H0 (0,209)
H0 (0,819)
H0 (0,313)
H0 (0,221)
H0 (0,247)
Inapp op ia e IT ools
H0 (0,059)
H0 (0,102)
H0 (0,149)
H1 (0,026)
H0 (0,327)
Lack o connec ion o s a egy
H0 (0,752)
H0 (0,073)
H0 (0,405)
H0 (0,806)
H0 (0,192)
Excess o indica o s
H0 (0,125)
H0 (0,420)
H0 (0,456)
H0 (0,159)
H0 (0,269)
42
Rega ding he i s pa o his discussion, he cells wi h he ex in i alics in Table 3 a e he ones showing
he s a is ically ele an di e ences in he pe cep ion be ween di e en classes o people. I is possible o
e i y ha he pe cep ion is dependen on he deg ee o educa ion o he ba ie s “lack o ewa ds” and
“lack o op managemen in ol emen .” Fo hese ba ie s, he classi ica ion ag ee/s ongly ag ee was
made signi ican ly mo e by people wi h basic educa ion as can be obse ed in Table 4. I is in e es ing o
no ice ha people wi h basic educa ion pay mo e a en ion o ewa ds. This can be discussed based on
he a gumen ha people wi h less in ellec ually challenging wo k may need mo e ex insic mo i a ion
( ewa ds) han people wi h mo e challenging wo k assuming ha people wi h only basic educa ion a e
mo e in ol ed in less in ellec ually challenging jobs. The di e ences in pe cep ion ega ding “Lack o op
managemen in ol emen ” could be explained by he ac ha op managemen people do no conside
hemsel es as no being in ol ed, and hey a e no mally mo e educa ed han mos o he wo ke s.
Table 4 – Pe cen age o people by deg ee o educa ion ha classi ied wi h ag ee o s ongly ag ee (Sou ce: Au ho s’ own c ea ion).
Highe Educa ion
Basic Educa ion
Lack o ewa ds
14,3%
84,0%
Lack o op managemen in ol emen
28,5%
76,0%
The classi ica ion is dependable o he a iable gende o he ba ie s p esen ed in Table 5. The emale
esponden s ag eed o s ongly ag eed wi h he exis ence o hese ba ie s signi ican ly mo e han he
male esponden s. The e ec he e can be explained by he ac ha , in his company, senio and middle
managemen a e p edominan ly male while he wo ke s a e p edominan ly emale. Since middle and op
managemen a e mo e in ol ed in he PMS hey end o be mo e ole an o i s aul s.
Table 5 – Pe cen age o people by gende ha classi ied wi h ag ee o s ongly ag ee (Sou ce: Au ho s’ own c ea ion).
Male
Female
Poo communica ion sys em
72,7%
100,0%
Issues on a ge de ini ion
45,5%
90,4%
Lack o employee in ol emen
45,5%
85,7%
Lack o use o imp o emen
45,5%
85,7%
Unclea sys em
36,4%
85,7%
Lack o op managemen in ol emen
36,4%
81,0%
Shi is a a iable ha makes he classi ica ion dependable o he ba ie s “lack o ewa ds” and “lack
o op managemen in ol emen ”. Responden s om he no mal shi did no classi y he exis ence o
hese ba ie s wi h ag ee o s ongly ag ee as much as did he esponden s om Shi s A and B (Table
43
6). The possible eason o his di e ence in pe cep ion could be ha he e a e many mo e middle and
op manage s on he no mal shi han on he o he shi s.
Table 6 – Pe cen age o people ha classi ied wi h ag ee o s ongly ag ee by shi (Sou ce: Au ho s’ own c ea ion).
Shi A
Shi B
No mal Shi
Lack o ewa ds
86,7%
85,7%
22,2%
Lack o op managemen in ol emen
80,0%
75,0%
33,3%
The classi ica ion o he ba ie s lis ed in Table 7 depends on he a iable depa men . Responden s om
he p oduc ion depa men classi ied he exis ence o hese ba ie s, wi h ag ee o s ongly ag ee, mo e
han esponden s om o he depa men s (Table 7). This di e ence may be due o he ac ha i is in
he p oduc ion depa men whe e he e a e mo e wo ke s wi h less aining and who a e less in ol ed in
de eloping he PMS.
Table 7 – Pe cen age o people by depa men ha classi ied wi h ag ee o s ongly ag ee (Sou ce: Au ho s’ own c ea ion).
P oduc ion Depa men
O he
Lack o ewa ds
83,3%
25,0%
Unclea sys em
79,2%
37,5%
Lack o op managemen in ol emen
79,2%
25,0%
Inapp op ia e IT ools
37,5%
12,5%
The classi ica ion o he ba ie “ op managemen in ol emen ” is dependable o he a iable ole in he
company. No esponden s om op managemen ag eed o s ongly ag eed wi h he exis ence o his
ba ie , while he majo i y o esponden s om middle managemen and employees ag eed o s ongly
ag eed wi h he exis ence o his ba ie (Table 8). This e ec is expec ed since op managemen is
no mally in ol ed in he PMS implemen a ion and o ha eason hey no mally ha e he pe cep ion ha
hey a e in ol ed. Middle managemen and wo ke s do o en eel i in a di e en way in companies wi h
no eal cul u e o con inuous imp o emen ope a ional excellence.
Table 8 – Pe cen age o people by ole in he company ha classi ied wi h ag ee o s ongly ag ee (Sou ce: Au ho s’ own c ea ion).
Top managemen
Middle managemen
Employees
Lack o op managemen in ol emen
0,0%
66,7%
73,9%
This second pa o he discussion is dedica ed o he o e all esul s om he ques ionnai es. The main
ba ie pe cei ed by people in he o ganiza ion was he ine ec i e communica ion sys em. The
communica ion sys em is ine ec i e when i is no simple, clea , pe iodical and o mal (F anco and
Bou ne, 2003). No only 91% o he esponden s ag ee o s ongly ag ee ha his is a ba ie o he PMS
50
4. AVALIAÇÃO DA CAPACIDADE DOS SISTEMAS DE MEDIÇÃO DE DESEMPENHO PARA MITIGAR OU
ELIMINAR AS BARREIRAS TÍPICAS QUE COMPROMETEM A SUSTENTABILIDADE ORGANIZACIONAL
Es e capí ulo ap esen a o a igo “
Assessmen o Pe o mance Measu emen Sys ems’ Abili y o Mi iga e
o Elimina e Typical Ba ie s Comp omising O ganisa ional Sus ainabili y
” (Cunha e al., 2024a), que oi
publicado na e is a
Sus ainabili y
a 03/03/2024. Es e es udo iden i ica, a a és de uma e isão
sis emá ica da li e a u a, os modelos PMS exis en es e classi ica-os de aco do com a sua capacidade de
mi iga ou elimina as ba ei as que comp ome em a e icácia de um PMS.
4.1 Abs ac and Keywo ds
Abs ac : This pape aims o iden i y he main pe o mance measu emen sys ems (PMSs) documen ed
in he li e a u e and assess hei abili y o o e come/mi iga e a se o 19 speci ic ba ie s (iden i ied in a
p e ious pape ) o hei e ec i eness. I also aims o unde s and wha makes each PMS capable o o
no capable o dealing wi h hese ba ie s (i.e., wha ai s i has) and o explo e hei connec ion o some
sus ainable de elopmen goals (SDG). The PRISMA me hodology was used o iden i y he ele an
publica ions, which we e hen subjec ed o a de ailed con en analysis wi h s a is ical ea men , ollowed
by he assessmen o he po en ial o each PMS o deal wi h he ba ie s. The esul s made i possible o
iden i y he PMSs mos e e ed o in he li e a u e (o de ed lis ), quan i a i ely classi y he PMSs acco ding
o hei abili y o o e come/mi iga e ba ie s, and iden i y he ba ie s mos and leas add essed by he
PMSs. While no single PMS o e s a comp ehensi e solu ion, ce ain common ai s con ibu e
signi ican ly o o e coming p e alen ba ie s. The complex in e play be ween ba ie s means ha some
ai s can e ec i ely add ess mul iple ba ie s ei he di ec ly o indi ec ly. Rega ding implica ions, hese
indings p o ide impo an inpu s (e.g., key ecommenda ions) o de eloping o imp o ing PMS
amewo ks ha a e able o comp ehensi ely add ess he ba ie s, hus con ibu ing o o ganisa ional
e ec i eness and, consequen ly, o he achie emen o he SDGs. This cons i u es he inno a i e
con ibu ion o his pape . As o limi a ions, his wo k is based on he analysis o 28 PMSs esul ing om
he sys ema ic li e a u e e iew in wo da abases (Scopus and Web o Science).
Keywo ds: pe o mance measu emen sys em; key pe o mance indica o s; con inuous imp o emen ;
ope a ional excellence; lean p oduc ion; sus ainable de elopmen goals.

51
4.2 In oduc ion
In oday’s dynamic business en i onmen , main aining success equi es o ganisa ions o adop a lexible
app oach o e ol ing condi ions, o cing hem o adop s a egies o be mo e compe i i e and sus ainable
[1]. The no ion o sus ainable de elopmen is g ounded in he p inciples o de elopmen (socio-economic
p og ess wi hin ecological limi s), needs (equi able esou ce dis ibu ion o uphold he quali y o li e o
all), and u u e gene a ions (ensu ing esou ces a e u ilized esponsibly o he sus ained well-being o
u u e gene a ions) [2]. All Uni ed Na ions Membe S a es endo sed he 2030 Agenda o Sus ainable
De elopmen , a b oad ini ia i e cen ed on 17 Sus ainable De elopmen Goals (SDGs), which emphasise
he impo ance o b oade socie al issues [3]. This endo semen es ablished a de elopmen al amewo k
p io i ising he e adica ion o po e y and dep i a ions, he enhancemen o heal h and educa ion, and
he s imula ion o economic g ow h. Simul aneously, he agenda add esses he c i ical issue o
en i onmen al esou ce deg ada ion on a global scale [4]. Wi hin his main amewo k, some goals a e
dedica ed o imp o ing p oduc ion me hods wi h a pa icula ocus on SDG8 and SDG9. These goals
endea ou o champion ull and p oduc i e employmen and sus ainable indus ialisa ion, inno a ion, and
in as uc u e, playing a pi o al ole in ad ancing echnological p og ess and ad oca ing o sus ainable
p oduc ion p ocesses. The ul ima e aim is o mi iga e he ad e se en i onmen al impac s associa ed wi h
indus ialisa ion. Ano he pe inen goal wi hin his con ex is SDG 12, which emphasises esponsible
consump ion and p oduc ion [5]. SDG 12 aims o educe was e, enhance esou ce e iciency, and os e
sus ainable p ac ices in bo h p oduc ion and consump ion, con ibu ing o he b oade goal o sus ainable
de elopmen .
Fo an o ganisa ion ha aims o be compe i i e and sus ainable, i becomes impe a i e o egula ly
moni o and e alua e i s pe o mance and o make app op ia e decisions and ac ions. So, i is only na u al
ha he pe o mance o an o ganisa ion has become he p e e ed subjec o in e es o manage s since
he end o he 20 h cen u y [6].
The pe o mance and measu emen sys em (PMS) plays a pi o al ole in guiding an o ganisa ion’s jou ney
owa d con inuous imp o emen and sus ainabili y. I plays a c ucial ole in e ealing he cu en s a us
o an o ganisa ion by p o iding a ounda ional s a ing poin o imp o emen by iden i ying speci ic a eas
whe e enhancemen s a e needed and should be unde aken.
The main unc ions o a PMS a e o c ea e o ganisa ional alignmen and o ansla e s a egy in o ac ion
[7]. Bi i ci (2015) [8] de ines he de elopmen and use o a PMS as he p ocess o de ining objec i es;
de eloping a se o pe o mance me ics; and collec ing, analysing, epo ing, in e p e ing, e iewing, and
ac ing on pe o mance da a. The ex ensi e and in ica e na u e o ha p ocess makes he de elopmen
52
and implemen a ion o a PMS a signi ican challenge o o ganisa ions [7], hinde ing hose o ganisa ions
compe i i eness and sus ainabili y. These challenges o en gi e ise o ba ie s ha can impede he o e all
e ec i eness o a PMS.
In a p io s udy conduc ed by Cunha e al. (2023) [9], a comp ehensi e examina ion was unde aken
h ough a sys ema ic li e a u e e iew. This in es iga ion enabled he iden i ica ion and ca ego isa ion o
he p ima y obs acles ha ha e he po en ial o hinde he e ec i eness o a PMS. The comp ehensi e
lis o hese ba ie s (19) is p esen ed in Table 1. No ably, his sys ema ic li e a u e e iew ollowed he
PRISMA me hodology (P e e ed Repo ing I ems o Sys ema ic Re iews and Me a-Analyses) and was
speci ically ailo ed o pinpoin he p e ailing ba ie s equen ly ci ed in he li e a u e as impedimen s o
he e ec i eness o a PMS.
Table 1 – Main ba ie s o PMS e ec i eness
1. blame cul u e
11. alse expec a ions
2. lack o connec ion o s a egy
12. inapp op ia e IT ools
3. issues on a ge de ini ion
13. excess o indica o s
4. unclea sys em
14. lack o ained esou ces
5. lack o op managemen in ol emen
15. lack o employee in ol emen
6. poo communica ion sys em
16. inapp op ia e indica o s
7. high complexi y
17. lack o indica o unde s anding
8. lack o use o imp o emen
18. ime and esou ces equi ed
9. lack o balance o indica o s
19. di icul ies in collec ing, analysing, and
p esen ing da a
10. Lack o ewa ds
Since he ba ie s ha e al eady been iden i ied, i is now c ucial o explo e he exis ing PMS amewo ks
(i.e., no only he PMS so wa e/applica ion i sel bu also he inhe en design and de elopmen
p ocesses) and hei capaci y o add ess hese ba ie s (namely, he ools and esou ces u ilised o ei he
elimina e o mi iga e he ba ie s). The e o e, he p ima y objec i es o his s udy a e o sys ema ically
iden i y he spec um o PMSs documen ed in he exis ing li e a u e and o sc u inise he capabili ies o
hese sys ems in add essing and mi iga ing o elimina ing he se e al ba ie s ha may hinde hei
e ec i eness.
The e a e se e al s udies in he li e a u e ha compile and analyse he exis ing PMSs; howe e , hey ha e
di e en objec i es han he p esen s udy. Ta icchi e al. (2012) [10] ocused on iden i ying PMSs o o e
esea ch guidelines o building a PMS, pinpoin ing some design challenges. Yada e al. (2014) [11], on
he o he hand, explo ed he exis ing PMSs mainly o assess he s a e o he a and es ablish connec ions
wi h s a egic managemen heo ies. In ano he s udy, Yada e al. (2013) [12] cen ed on compiling and
analysing PMSs, speci ically aiming o sc u inise he esea ch ends o e he las wo decades. Folan
and B owne (2005) [13] con ibu ed o he li e a u e by ou lining he e olu ion o pe o mance
53
measu emen and p o iding ecommenda ions, amewo ks, sys ems, and insigh s in o in e -
o ganisa ional pe o mance measu emen . Thus, he au ho s a gue ha a esea ch gap exis s, as he
abili y o PMSs o deal wi h ba ie s o hei e ec i eness is no adequa ely add essed by he exis ing
li e a u e. The scien i ic no el y o his a icle lies p ecisely in i s con ibu ion o illing his esea ch gap.
This pape is s uc u ed acco ding o he lowcha in Figu e 1.
Figu e 1 – S uc u e o he pape
4.3 Me hods
As a way o iden i ying and unde s anding he PMSs ha exis in he li e a u e, a sys ema ic li e a u e
e iew (SLR) was conduc ed. The SLR was pe o med ollowing he s eps o he PRISMA me hodology,
which is composed o ou phases: iden i ica ion, sc eening, eligibili y, and included publica ions.
In he i s phase, a sea ch o scien i ic a icles, books, and book chap e s was execu ed on he da abases
Scopus and Web o Science. The sea ch on he da abases was pe o med wi h he ollowing es ic ions:
“pe o mance measu emen amewo k” o “pe o mance measu emen model” as keywo ds and om
he subjec a eas o Enginee ing, Business, and Sociology. As a esul o he sea ch, we iden i ied 2098
publica ions om he Scopus da abase and 3784 publica ions om he Web o Science da abase.
The s eps ollowed du ing he applica ion o he PRISMA me hodology a e desc ibed in Figu e 2. A e
iden i ying he publica ions acco ding o he es ic ions, he i s s ep was o emo e he duplica e esul s
ound in he wo da abases. In his s ep, he 25 iden i ied duplica e esul s we e emo ed. The emaining
5857 publica ions we e sc eened by analysing hei i le and keywo ds, and 5725 we e emo ed du ing
his s ep. The emaining 132 publica ion abs ac s we e analysed, and 60 publica ions we e excluded.
The emaining 72 publica ions we e ully analysed, and in 39 o hem, PMS amewo ks o models we e
iden i ied.
54
Figu e 2 – Resul s o PRISMA me hodology applica ion
The e e ences and/o desc ip ions o he PMSs ound in he 39 publica ions we e eco ded in a able
(no p esen ed in his pape ) con aining he name o he PMS and he i le o he publica ion ha men ions
i . Some publica ions e e o se e al PMSs, and some PMSs a e e e ed o in se e al publica ions (many-
o-many ela ionship). The equency wi h which each PMS is men ioned was de e mined, and i was
decided o analyse only hose ha a e men ioned mo e han once ( o limi he size o he s udy due o
he high numbe o PMSs ound).
To analyse hese PMSs, a de ailed eading o he 39 publica ions iden i ied by PRISMA was ca ied ou .
This igo ous sc u iny made i possible, o each PMS, o pe cei e i s abili y o deal wi h each o he 19
ba ie s iden i ied in Table 1. Based on his pe cep ion, each PMS was classi ied in ela ion o each ba ie
acco ding o he alues shown in Table 2. The o al sco e o each PMS is ob ained by adding up he
alues ob ained by he PMS wi h ega d o i s abili y o deal wi h each ba ie .
Table 2 – Scale o alues o classi y he capaci y o a PMS o mi iga e o elimina e a ba ie .
Value
Symbol
Meaning
0
▯
Weak capaci y o mi iga e o elimina e
1
▯
Some capaci y o mi iga e o elimina e
2
▯
S ong capaci y o mi iga e o elimina e
The esul s o ha analysis a e desc ibed in Sec ion 3 and discussed in Sec ion 4, leading o he ou line
o conclusions in Sec ion 5.
55
4.4 Resul s
This sec ion p esen s he ou comes o he sys ema ic li e a u e e iew and he indings ela ed o he
classi ica ion o he PMSs’ capaci y o mi iga e o elimina e he mos common ba ie s ha hinde hei
e ec i eness.
In he 39 publica ions included in his s udy, 217 men ions o PMSs we e ound, which esul ed in he
iden i ica ion o 95 di e en PMSs. O hese, only 28 we e conside ed o a de ailed analysis because, as
explained in he Me hods sec ion, i was decided o only conside PMSs ha a e men ioned in mo e han
one publica ion. These PMSs a e lis ed in Table 3, which also indica es he numbe o publica ions and
he ones each PMS is e e ed o.
Table 3 – PMS o be analysed.
PMS
Numbe o
Re e ences
Re e ences
Balanced Sco eca d
28
[10–37]
Pe o mance p ism
15
[10–13,16,17,19,21,23–25,28–30,32]
Pe o mance py amid (SMART)
14
[10,11,13,17,21,25–31,38,39]
SCOR MODEL
12
[14,18,19,22,25,28,29,31,32,34,36,40]
Ac i i y based cos ing
7
[10,27,28,31,32,34,38]
Resul s and de e minan s amewo k
7
[10–13,17,26,38]
In eg a ed Pe o mance and Measu emen amewo k (IPMF)
6
[10–14,41]
EFQM model
6
[10–13,25,26]
Pe o mance Measu emen Ques ionnai e (PMQ)
5
[10,11,15,27,32]
Economic Value-Added Model (EVA)
4
[10–12,34]
Pe o mance Measu emen Ma ix
4
[11,17,21,26]
In eg a ed Pe o mance Measu emen Sys em (IPMS)
3
[10–12]
Pe o mance Planning Value Chain (PPVC)
3
[10–12]
ECOGRAI
3
[15,31,32]
Theo y o cons ain s (TOC) measu emen sys em
3
[25,33,34]
Ac ion-P o i Linkage Model (APL)
3
[10–12]
Dynamic Pe o mance Measu emen Sys em (DPMS)
3
[10–12]
Quan i a i e model o pe o mance measu emen sys em
(QMPMS)
3
[12,27,42]
Analy ic Hie a chical Pe o mance Model
2
[43,44]
Dynamic mul idimensional pe o mance amewo k
2
[11,12]
Flexible s a egy game-ca d
2
[11,12]
AMBITE
2
[13,38]
Kanji’s business sco eca d
2
[11,12]
Camb idge Pe o mance Measu emen F amewo k (CPMF)
2
[10,32]
B own’s amewo k
2
[13,17]
DuPon model
2
[11,33]
Sus ainabili y pe o mance measu emen sys em
2
[11,12]
Holis ic pe o mance managemen amewo k
2
[11,12]
The in-dep h analysis o he 28 PMSs allowed o each o hem o be classi ied using he alues indica ed
in Table 2. Tha classi ica ion can be obse ed in Table 4.

56
Table 4 – Classi ica ion o PMSs acco ding o hei capaci y o mi iga e o elimina e each ba ie .
PMS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Balanced Sco eca d
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Pe o mance p ism
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Pe o mance py amid (SMART)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Supply Chain Ope a ions Re e ence
(SCOR) Model
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Ac i i y based cos ing (ABC)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Resul s and de e minan s
amewo k
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
In eg a ed Pe o mance and
Measu emen amewo k (IPMF)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Eu opean Founda ion o Quali y
Managemen (EFQM) Model
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Pe o mance Measu emen
Ques ionnai e (PMQ)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Economic Value-Added Model (EVA)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Pe o mance Measu emen Ma ix
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
In eg a ed Pe o mance
Measu emen Sys em (IPMS)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Pe o mance Planning Value Chain
(PPVC)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
ECOGRAI
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Theo y o cons ain s (TOC)
measu emen sys em
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Ac ion-P o i Linkage Model (APL)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Dynamic Pe o mance
Measu emen Sys em (DPMS)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Quan i a i e model o pe o mance
measu emen sys em (QMPMS)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Analy ic Hie a chical Pe o mance
Model
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Dynamic mul idimensional
pe o mance amewo k
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Flexible s a egy game-ca d
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
AMBITE
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Kanji’s business sco eca d
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Camb idge Pe o mance
Measu emen F amewo k (CPMF)
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
B own’s amewo k
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
DuPon model
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Sus ainabili y pe o mance
measu emen sys em
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
Holis ic pe o mance managemen
amewo k
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
●
A e he classi ica ion p ocess was comple ed (Figu e 3), i became e iden ha only ou ou o he 28
PMSs assessed had achie ed a sco e exceeding hal o he highes possible classi ica ion (38 poin s).
These dis inguished PMSs a e (i) ECOGRAI, (ii) Pe o mance Py amid, (iii) In eg a ed Pe o mance and
Measu emen Sys em (IPMS), and (i ) Eu opean Founda ion o Quali y Managemen (EFQM) model wi h
sco es o 66%, 61%, 58%, and 53%, espec i ely. On he o he hand, se en PMSs ailed o a ain e en
one- hi d o he highes possible classi ica ion, as can be obse ed in Figu e 3.
57
Figu e 3 – To al sco e o each PMS.
Fo he PMSs ha we e classi ied as he mos comple e ega ding hei abili y o mi iga e o elimina e
ba ie s o hei e ec i eness, he ollowing was ound:
x ECOGRAI is capable o mi iga ing o elimina ing eigh ba ie s and has some capaci y o mi iga e
o elimina e ano he nine. I is classi ied as no being able o mi iga e o elimina e only wo
ba ie s.
x Pe o mance Py amid is capable o mi iga ing o elimina ing se en ba ie s and has some
capaci y o mi iga e o elimina e ano he nine. I is classi ied as no being able o mi iga e o
elimina e h ee ba ie s.
x IPMS is capable o mi iga ing o elimina ing i e ba ie s and has some capaci y o mi iga e o
elimina e ano he wel e. I is classi ied as no being able o mi iga e o elimina e only wo
ba ie s.
x EFQM model is capable o mi iga ing o elimina ing wo ba ie s and has some capaci y o
mi iga e o elimina e ano he six een. I is classi ied as no being able o mi iga e o elimina e
only one ba ie .
This classi ica ion, o each o he 29 PMSs, can be obse ed in Figu e 4.
58
Figu e 4 – Numbe o classi ica ions o each ype pe PMS.
The ba ie s (Table 1) wi h he highes sco es in e ms o he capaci y o he PMSs o add ess hem we e
he lack o connec ion o s a egy, high complexi y, and excess o indica o s, egis e ing pe cen ages o
75%, 70%, and 68%, espec i ely. On he o he hand, he ba ie s wi h he lowes sco es we e poo
communica ion sys em, blame cul u e, lack o ained esou ces, and lack o ewa ds, as can be obse ed
in Figu e 5.
Figu e 5 – To al sco e o each ba ie .
59
Rega ding he ba ie s on which mo e PMSs we e classi ied as ha ing he capaci y o mi iga e o
elimina e, he ollowing was ound:
x Lack o connec ion o s a egy: A o al o 16 PMSs ha e capaci y o elimina e o mi iga e his
ba ie , and 10 ha e some capaci y. Only wo PMSs ha e weak o no capaci y.
x High complexi y: A o al o 14 PMSs ha e capaci y o elimina e o mi iga e his ba ie , and 11
ha e some capaci y. Th ee PMSs ha e weak o no capaci y.
x Excess o indica o s: A o al o 11 PMSs ha e capaci y o elimina e o mi iga e his ba ie , and
16 ha e some capaci y. Only one PMS has weak o no capaci y.
The numbe o PMSs classi ied acco ding o hei capaci y o mi iga e o elimina e each o he 19 ba ie s
can be obse ed in Figu e 6.
Figu e 6 – Numbe o sys ems o each ca ego y o mi iga ion/elimina ion capaci y pe ba ie .
The nex sec ion explo es a discussion o he mos obus PMSs o mi iga ing and elimina ing each
speci ic ba ie along wi h he ools and mechanisms ha empowe hem o excel in his ega d.
4.5 Discussion
This sec ion p esen s, o each ba ie , he PMSs and why hey ha e been classi ied as ha ing capaci y
o mi iga e o elimina e ha ba ie . A he end, he e is a discussion abou he ela ionship be ween PMSs
and sus ainable de elopmen , s a ing wi h he connec ion be ween some ba ie s o he e ec i eness o
PMSs and he di icul ies in achie ing sus ainable de elopmen .
66
19. Di icul ies in collec ing, analysing, and p esen ing da a
In he con ex o his speci ic ba ie , none o he assessed PMSs achie ed a s ong classi ica ion.
Howe e , 26 PMSs demons a ed some capaci y o add ess i , as he exis ence o his ba ie is closely
in e wined wi h he complexi y o he sys em.
Con e sely, wo PMSs we e classi ied as weak. The i s is due o i s omission o any men ion ega ding
da a collec ion, analysis, o p esen a ion; and he second is because i deal wi h subs an ial olumes o
da a (as obse ed in he case o PPVC). These wo cha ac e is ics ende ed he mi iga ion o elimina ion
o his ba ie di icul .
Gene ally, he majo i y o PMSs, unless excep ionally complex, should be equipped o manage da a
e ec i ely h ough eadily a ailable IT ools in con empo a y o ganisa ions, such as sp eadshee s and
dashboa d so wa e.
4.2. Rela ionship be ween PMSs and Sus ainable De elopmen
In gene al e ms, i can be specula ed ha some ba ie s o he e ec i eness o PMSs a e ela ed o
di icul ies in he p ocess o ansi ioning o sus ainable p ac ices. Fo example, he ba ie lack o use o
imp o emen is ela ed o he di icul y in de eloping be e p oduc ion p ocesses (an aspec di ec ly
men ioned in SDG8 and SDG9, see nex ) and is, he e o e, also an obs acle o sus ainable de elopmen .
In ac , be e PMSs con ibu e o mo e e icien moni o ing o companies’ pe o mance, which can co e
a ious aspec s (e.g., economic, en i onmen al, ope a ional, and social), hus allowing o he
de elopmen o pe inen and ocused imp o emen ac ions. These ac ions may add ess, o example,
he a ional use o esou ces, which is di ec ly ela ed o SDG9 and SDG12 [5], mo e speci ically o a ge
9.4 (“… inc eased esou ce-use e iciency…”) and a ge 12.2 (“… e icien use o na u al esou ces…”),
he e iciency o p oduc ion p ocesses (SDG8, a ge 8.2 “… echnological upg ading and inno a ion…”
and SDG9, a ge 9.4 “… upg ade in as uc u e and e o i indus ies o make hem sus ainable…”),
including was e p oduc ion (SDG12, a ge 12.5 “… subs an ially educe was e gene a ion…”), and
employee sa is ac ion/mo i a ion (SDG8 “… ull and p oduc i e employmen and decen wo k o all…”),
hus con ibu ing o inc eased p oduc i i y and p o i . The e o e, he au ho s a gue ha PMSs can be
designed o be aligned wi h he p inciples o sus ainable de elopmen e e ed o in he in oduc ion
(de elopmen , needs, and u u e gene a ions) and, om his pe spec i e, a e ins umen al o companies’
sus ainabili y.

67
4.6 Conclusion
The analysis showed how PMSs ela e o o e coming he s udied ba ie s. While no pe ec solu ion
eme ged, many sha e ai s i al o ackling common ba ie s. PMS ai s can e ec i ely add ess mul iple
ba ie s due o hei in e connec edness.
Fi s and o emos , a PMS mus p io i ise simplici y and cla i y o a oid unclea sys ems and high
complexi y. Wi hou hese ai s, o he ba ie s, e.g., di icul ies in collec ing, analysing, and p esen ing
da a, alongside inapp op ia e IT ools and ime and esou ces equi ed can be exace ba ed. Simplici y
and cla i y can be a ained h ough a schema ic isual ep esen a ion o he PMS coupled wi h a s ep-by-
s ep implemen a ion guide.
Addi ionally, a success ul PMS should os e a cul u e o con inuous imp o emen , which is c ucial o
add essing ba ie s like blame cul u e, alse expec a ions, lack o employee in ol emen , and lack o use
o imp o emen . Es ablishing a di ec link be ween ac ions and he key pe o mance indica o s (KPIs)
ha hey posi i ely impac is essen ial o sus ain his cul u e e ec i ely.
The key o a s ong PMS is i s alignmen wi h a well-de ined o ganisa ional s a egy es ablished by op
managemen , guiding he de i a ion o objec i es and selec ion o indica o s, a ge s, and ac ions. This
helps mi iga e issues like lack o connec ion o he s a egy, lack o op managemen in ol emen , and
inapp op ia e indica o s. The objec i es de i ed om he s a egy should cascade h oughou he
o ganisa ion, being cus omised o each hie a chical le el. This helps mi iga e issues ela ed o a blame
cul u e, lack o employee and op managemen in ol emen , and poo communica ion sys ems.
Subsequen ly, indica o s mus be ca e ully de i ed om objec i es and ailo ed o each o ganisa ional
le el o ensu e a balanced and ele an se o me ics. This s ep is pi o al in add essing an excess o
indica o s and a lack o balance o indica o s.
Tho ough documen a ion o he PMS is c ucial, ensu ing in o ma ion accessibili y o all and acili a ing
human esou ce aining. This con ibu es o mi iga ing issues such as lack o unde s anding o indica o s
and lack o ained esou ces. Pa o his documen a ion should del e in o he ac o s ha can in luence
indica o s posi i ely o nega i ely, aiding in goal de ini ion and achie ing a balanced indica o amewo k.
While ce ain ba ie s a e add essed by many PMSs, o he s, such as blame cul u e, lack o ained
esou ces, lack o ewa ds, and poo communica ion sys ems, emain la gely unadd essed. Mo eo e ,
issues like inadequa e IT ools, alse expec a ions, lack o use o imp o emen , issues on a ge de ini ion,
and lack o indica o unde s anding a e only ligh ly add essed o add essed by a limi ed numbe o PMSs.
No ably, none o he analysed PMSs demons a ed a comp ehensi e abili y o add ess all hese ba ie s.
68
Thus, in conclusion, u u e esea ch is needed o de elop o enhance PMS amewo ks ha can e ec i ely
mi iga e o elimina e all ba ie s. This s udy lays he g oundwo k o such esea ch by iden i ying he
exis ing PMSs and hei ools o add ess each ba ie as well as highligh ing a eas whe e new ools o
me hodologies a e needed. As shown in Sec ion 4.2, be e PMSs con ibu e o o ganisa ions’ sus ainable
de elopmen .
As o limi a ions, his s udy analysed 28 PMSs (sys ema ic li e a u e e iew in Scopus and Web o Science
da abases), ocusing solely on he me hodologies and ools wi hin hese selec ed sys ems. We
acknowledge he possibili y o addi ional PMSs in he li e a u e ha we e no included in his s udy wi h
he capaci y o mi iga e o elimina e common ba ie s.
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5. CARACTERÍSTICAS-CHAVE DE SISTEMAS DE MEDIÇÃO DE DESEMPENHO EFICAZES
Es e capí ulo ap esen a o a igo “
Key Cha ac e is ics o E ec i e Pe o mance Measu emen Sys ems
”
(Cunha e al., 2024b), que oi subme ido pa a publicação na e is a
Sou h A ican Jou nal o Indus ial
Enginee ing
a 17/07/2024. Es e a igo iden i ica as p incipais ca ac e ís icas pa a a e icácia de um PMS,
a a és de uma e isão sis emá ica de li e a u a, explo ando ambém as elações en e es as
ca ac e ís icas e as ba ei as à e icácia de um PMS.
5.1 Abs ac
Abs ac : This pape aims o iden i y he main cha ac e is ics ha Pe o mance Measu emen Sys ems
(PMS) mus ha e o be e ec i e, linking hem o he mos common ba ie s o he e ec i eness o hese
same PMS. Fu he mo e, i del es in o he ela ionships be ween hese cha ac e is ics. This s udy is one
o he componen s o a b oade doc o al esea ch p ojec ha aims o de elop a amewo k o c ea ing
e ec i e PMS. The PRISMA me hodology was used o iden i y ele an publica ions, ha we e hen
analysed, and om which we e ex ac ed e ec i e PMS’s cha ac e is ics o ai s. These we e egis e ed
and g ouped acco ding o he simila i y o meaning, esul ing in he iden i ica ion o 16 ypes o
cha ac e is ics, which we e ep esen ed isually h ough a diag am wi h he pu pose o explo ing he
connec ions be ween hem. Two ypes o connec ions we e iden i ied: “ equi es” and “enables”. These
indings p o ide c i ical inpu s o he de elopmen o imp o emen o PMS amewo ks, speci ically wi h
in o ma ion ela ed o he cha ac e is ics ha enable PMS e ec i eness. In e ms o limi a ions, his s udy
is based on 27 publica ions esul ing om he sys ema ic li e a u e e iew in wo da a bases (Scopus and
Web o Science).
5.2 In oduc ion
Pe o mance measu emen and moni o ing s and as ounda ional elemen s o d i ing con inuous
imp o emen , e ec i e managemen , and sus ainabili y wi hin an o ganiza ion [1]. A he co e o his
endea ou lies he Pe o mance Measu emen Sys em (PMS) which ac s as a compass, guiding an
o ganiza ion’s jou ney owa ds con inuous imp o emen and sus ainabili y. I plays a c ucial ole in
e ealing he cu en s a us o an o ganiza ion by p o iding a ounda ional s a ing poin o imp o emen
by iden i ying speci ic a eas whe e enhancemen s a e needed and should be unde aken [2].
An ine ec i e PMS poses subs an ial isks o an o ganiza ion because i suppo s inco ec decisions ha
lead o an inco ec alloca ion o sca ce esou ces o ini ia i es ha will ail o deli e esul s [3]. Thus,
73
he e a ises a p essing need o iden i y and comp ehend he cha ac e is ics unde lying PMS e ec i eness,
enabling hei inco po a ion in o he de elopmen and implemen a ion phases o such sys ems. This
s a egic in eg a ion o key cha ac e is ics maximizes he likelihood o PMS e ec i eness. I is also
impe a i e o unde s and he links be ween hese cha ac e is ics and he mos common ba ie s o PMS
e ec i eness.
Unde s anding hese cha ac e is ics and hei connec ions o he ba ie s is c ucial o de eloping an
e ec i e PMS model in u u e wo k.
5.3 Theo e ical F amewo k
The main unc ions o a PMS a e o c ea e o ganiza ional alignmen and ansla e s a egy in o ac ion [4].
The de elopmen and use o a PMS can be de ined as he p ocess o de ining objec i es, de eloping a
se o pe o mance me ics, and collec ing, analysing, epo ing, in e p e ing, e iewing and ac ing on
pe o mance da a [5]. Howe e , he ex ensi e and in ica e na u e o ha p ocess makes he de elopmen
and implemen a ion o a PMS a signi ican challenge o o ganiza ions [4].
This s udy is pa o a b oade in es iga ion add essing key challenges in a PMS. Ini ially, he main ba ie s
o PMS e ec i eness we e iden i ied [1] (Table 1).
Table 1 – Main ba ie s o PMS e ec i eness [1]
1. blame cul u e
11. alse expec a ions
2. lack o connec ion o s a egy
12. inapp op ia e IT ools
3. issues on a ge de ini ion
13. excess o indica o s
4. unclea sys em
14. lack o ained esou ces
5. lack o op managemen in ol emen
15. lack o employee in ol emen
6. poo communica ion sys em
16. inapp op ia e indica o s
7. high complexi y
17. lack o indica o unde s anding
8. lack o use o imp o emen
18. ime and esou ces equi ed
9. lack o balance o indica o s
19. di icul ies in collec ing, analysing, and
p esen ing da a
10. Lack o ewa ds
Nex , pe cep ions o hese ba ie s wi hin an o ganiza ion we e explo ed [6]. In e iews and ques ionnai es
we e adminis e ed o 32 esponden s, including 23 employees, 6 middle manage s, and 3 op manage s.
The da a collec ed indica ed ha he p ima y pe cei ed ba ie s we e: poo communica ion sys em, lack
o ained esou ces, issues wi h a ge de ini ion, lack o employee in ol emen , lack o indica o s
unde s anding and lack o use o imp o emen .
The subsequen phase examined he abili y o exis ing PMS o mi iga e o elimina e he iden i ied ba ie s
[2]. A sys ema ic li e a u e e iew (SLR) was conduc ed o iden i y he mos equen ly men ioned PMS.
These PMS we e hen quan i a i ely classi ied based on hei abili y o o e come o mi iga e ba ie s. The
74
e iew iden i ied he ba ie s mos and leas add essed by each PMS. Al hough no single PMS o e s a
comp ehensi e solu ion, ce ain common ai s signi ican ly con ibu e o o e coming p e alen ba ie s.
Finally, his publica ion ocus on iden i ying he essen ial cha ac e is ics o an e ec i e PMS.
5.4 Me hods
A PMS mus comp ise some essen ial cha ac e is ics in o de o be e ec i e. To iden i y wha a e hose
cha ac e is ics a Sys ema ic Li e a u e Re iew (SLR) was pe o med. The SLR was pe o med ollowing
he s eps o he PRISMA me hodology, which is composed o ou phases: iden i ica ion, sc eening,
eligibili y and included publica ions [7]. In he iden i ica ion phase a sea ch o scien i ic a icles, books
and book chap e s was pe o med on Scopus and Web o Science da abases. The sea ch was made wi h
he ollowing es ic ions: “pe o mance measu emen ” and “cha ac e is ics” as being p esen in he
keywo ds, i le o abs ac ; and publica ions wi h one o mo e ci a ions. As a esul , 2647 publica ions
we e iden i ied in Scopus and 3905 we e iden i ied in Web o science.
The s eps ollowed du ing he applica ion o he PRISMA me hodology a e desc ibed in Figu e 1. A e
emo ing duplica es, 5762 publica ions emained. F om he analysis o i les and keywo ds, 5611
publica ions we e excluded. The emaining 151 publica ions we e examined h ough an abs ac analysis,
esul ing in he exclusion o 63 o hem. The 88 emaining publica ions we e analysed in hei ull
ex ension and in 27 publica ions we e iden i ied cha ac e is ics an e ec i e PMS should ha e.
Figu e 1 – Resul s o PRISMA me hodology applica ion.
75
The cha ac e is ics o PMS e ec i eness desc ibed in he 27 publica ions we e ini ially lis ed and
subsequen ly g ouped in o dis inc ypes based on hei sha ed a ibu es. Recognizing he p esence o
se e al cha ac e is ics wi h a ying names bu con e ging meanings, he no ion o ' ypes o
cha ac e is ics' was in oduced o s eamline hei classi ica ion unde uni ied labels. The Resul s sec ion
delinea es he ou comes o his classi ica ion p ocess, elucida ing he ca ego iza ion o cha ac e is ics
in o hei espec i e ypes. Following his, a comp ehensi e discussion ensues, explo ing he implica ions
and signi icance o hese ca ego ized a ibu es. This discussion se s he s age o he o mula ion o
conclusions, which summa izes he insigh s de i ed om he s udy's indings.
5.5 Resul s
The cha ac e is ics ound in he li e a u e we e eco ded in a able, wi h he co esponding e e ence
whe e hey we e ound, and classi ied in o ypes o cha ac e is ics acco ding wi h hei simila meaning.
This means ha could be iden i ied in he same li e a u e e e ence se e al cha ac e is ics ha would be
classi ied unde he same ype o cha ac e is ic. This esul ed in 16 di e en ypes o cha ac e is ics
(Table 2) om he 221 men ions o cha ac e is ics in he li e a u e. Fo he sake o simplici y, om he e
onwa ds he ypes o cha ac e is ics will be e e ed o simply as cha ac e is ics.
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The lack o app op ia e IT ools ep esen s an obs acle o he implemen a ion, use and main enance o a
PMS [42], [43], [54] because i can hinde he capaci y o da a managemen and can also impac he
amoun o esou ces necessa y.
The connec ions be ween hese cha ac e is ics will be explo ed in he discussion sec ion.
5.6 Discussion
To sys ema ically iden i y and map he p ima y connec ions among he iden i ied cha ac e is ics, a isual
diag am was de eloped (Figu e 2). Wi hin his diag amma ic ep esen a ion, each ci cle embodies a
dis inc cha ac e is ic, while he in e connec ing a ows signi y he na u e o hei ela ionships. Two
undamen al ypes o connec ions eme ged: " equi es” and "enables."
Th ough g aphic ep esen a ion, he complexi ies o he ela ionships among cha ac e is ics a e succinc ly
explo ed, o e ing a comp ehensi e unde s anding o hei ela ionships o connec ions.
Figu e 2 – In e ac ion be ween he cha ac e is ics o a PMS
The o ganiza ional cul u e should s imula e con inuous imp o emen o enhance he e ec i eness o he
PMS and mi iga e he de imen al impac o a blame cul u e. Wi hou such a cul u e, he PMS can be
unde u ilized, ailing o ul il i s in ended pu pose o ansla ing pe o mance measu emen in o

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pe o mance imp o emen . When an o ganiza ion lacks a cul u e ha p io i izes con inuous imp o emen ,
he PMS may become useless, me ely se ing as a ool o measu emen wi hou ansla ing i s insigh s
in o ac ionable imp o emen s. Consequen ly, his disconnec can lead o disengagemen om
s akeholde s, as hey pe cei e he sys em as ine ec i e in d i ing meaning ul change. The s akeholde s
o an o ganiza ion o m a di e se spec um, including supplie s, cus ome s, employees, op manage s,
owne s, and au ho i ies. Howe e , when conside ing he e ec i eness o a PMS, he pi o al ocus na ows
o wo key g oups: employees and op manage s. These s akeholde s a e a he o e on o his discussion
since hei oles a e essen ial in shaping he sys em's e icacy.
The e o e, by ac i ely s imula ing a cul u e o con inuous imp o emen , o ganiza ions enable a meaning ul
in ol emen o he s akeholde s wi h he PMS. This in ol emen acili a es a collabo a i e app oach o
pe o mance imp o emen , aligning o ganiza ional objec i es wi h indi idual con ibu ions and os e ing
a sense o owne ship and accoun abili y among s akeholde s.
The s akeholde s’ in ol emen equi es a co ec deploymen h ough he o ganiza ion o objec i es,
indica o s, and a ge s ac oss all hie a chical le els and unc ions. To e ec i ely engage s akeholde s, i
is impe a i e ha hey possess a clea unde s anding o and commi men o hei s a egic objec i es.
This includes awa eness o how he a ainmen o hese objec i es is measu ed, how hey a e ansla ed
in o measu able a ge s, and wha speci ic ac ions a e equi ed o mee he de ined pe o mance goals.
The co ec deploymen o he PMS h ough he o ganiza ion equi es a link o he s a egy o ensu e ha
i is only being measu ed wha ma e s o he o ganiza ion and ha he objec i es, measu es, and a ge s
deployed o each s akeholde a e aligned wi h he o ganiza ions’ s a egy, and he e o e a e ele an and
will be an ac i e pa o he o ganiza ion’s con inual e o o pe o mance imp o emen .
This deploymen equi es an e ec i e communica ion h ough he o ganiza ion. I is essen ial ha he
objec i es, measu es and a ge s a e unde s ood and assimila ed by e e yone in all hie a chical le els.
This can only be achie ed h ough clea and widesp ead communica ion means.
An e ec i e communica ion is o pi o al impo ance as i ac s as an enable o he s akeholde s
in ol emen in he PMS, as s a ed abo e. When he communica ion is no e ec i e i con ibu es o lack
o awa eness and commi men om employees. This can occu ei he due o a misunde s anding o
communica ed in o ma ion o , in mo e se e e cases, due o a comple e absence o communica ion
ega ding he signi icance o he PMS. E ec i e communica ion equi es da a managemen , as i is
impe a i e o p omp ly upda e indi iduals on he cu en s a us o pe o mance indica o s. Da a
managemen encompasses a ious s ages, including da a acquisi ion, collec ion, so ing, analysis,
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in e p e a ion, and dissemina ion. I is his comp ehensi e p ocess ha acili a es he calcula ion o
pe o mance indica o s.
Da a managemen equi es app op ia e IT ools, esou ces and aining, and documen ed p ocedu es:
x App op ia e IT ools: Da a managemen elies on app op ia e IT ools o maximize e ec i eness.
Au oma ion acili a ed by hese ools educes ime and esou ce equi emen s, he eby
minimizing he ope a ional cos s associa ed wi h unning he PMS. On he o he hand, inadequa e
IT ools a e less capable o p o iding an au oma iza ion o he da a managemen p ocess,
po en ially inc easing he esou ces need o be o keep he indica o s upda ed.
x Resou ces and aining: The da a managemen p ocess equi es dedica ed esou ces and well-
ained pe sonnel o execu e asks such as da a acquisi ion, collec ion, so ing, analysis,
in e p e a ion, and dissemina ion h oughou he o ganiza ion. Insu icien esou ces and aining
may esul in delays in upda ing indica o s, isking a g adual e osion o PMS e ec i eness due o
ou da ed da a.
x Documen ed p ocedu es: The da a managemen p ocess equi es documen ed p ocedu es
because hey p o ide clea ins uc ions on how o calcula e indica o s and speci ying he ype o
da a equi ed and i s collec ion me hods. These p ocedu es ensu e consis ency and cla i y in
da a managemen , os e ing accu a e and eliable pe o mance assessmen s.
The ailu e o de ine a ge s wi h cla i y can lead s akeholde s o ques ion he pu pose o ele ance o
hei e o s. Wi hou a clea unde s anding o how hei con ibu ions align wi h o ganiza ional objec i es,
s akeholde s may s uggle o connec hei ac ions o s a egic goals. This lack o alignmen can e ode
mo i a ion and diminish he in ol emen o s akeholde s in he e o o achie e se a ge s. Mo eo e ,
when a ge s seem un ealis ic o beyond each, indi iduals may become disengaged, belie ing hei
e o s will ul ima ely be u ile. This can signi ican ly dampen en husiasm and hinde collabo a i e e o s
owa ds o ganiza ional pe o mance imp o emen . The e o e, ensu ing ha a ge s a e app op ia ely
de ined and clea ly communica ed is essen ial o main aining s akeholde mo i a ion and in ol emen .
Clea , a ainable a ge s p o ide a sense o di ec ion and pu pose, empowe ing s akeholde s o channel
hei e o s e ec i ely owa ds sha ed goals.
An app op ia e a ge de ini ion equi es app op ia e indica o s and e ec i e deploymen h ough he
o ganiza ion. Fi s ly, app op ia e indica o s se e as he ounda ion o se ing a ge s. Ta ge s a e de i ed
di ec ly om hese indica o s, making hei ele ance and app op ia eness i al. I he chosen indica o s
lack ele ance o app op ia eness, any subsequen a ge de ini ion will lack meaning and e icacy.
Secondly, e ec i e deploymen h ough he o ganiza ion ensu es ha objec i es, indica o s, and a ge s
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pe mea e h oughou he o ganiza ion, os e ing alignmen and ele ance a all le els. This dissemina ion
p ocess is c ucial o ensu ing ha a ge s esona e wi h indi iduals and con ibu e o he o ganiza ion's
s a egic objec i es. Wi hou such deploymen , a ge s se o speci ic unc ions o hie a chical le els may
isk misalignmen wi h hei espec i e objec i es o ail o conside con ex ual nuances, unde mining
hei e ec i eness.
Link pe o mance o ewa ds is ano he c ucial cha ac e is ic ha enables s akeholde s in ol emen . The
exis ence o ewa ds/ ecogni ion o achie ing pe o mance a ge s is an impelle o he employees
mo i a ion and in ol emen . I is essen ial ha his ewa ds sys em ex ends ac oss all hie a chical le els
and is di ec ly ied o ac ual pe o mance ou comes de i ed om ele an objec i es, indica o s, and
a ge s speci ic o each le el. Fu he mo e, his ewa ds sys em should be anspa en , consis en , and
main ained h oughou he e alua ion pe iod.
Link pe o mance o ewa ds equi es an app op ia e a ge de ini ion, because pe o mance will
measu ed agains a p e iously de ined a ge . A well-de ined a ge is essen ial o ensu e ai ness, when
a ge s a e una ainable o i ele an , i can b eed eelings o injus ice among employees who s uggle o
achie e hem. Mo eo e , a ge s mus be aligned wi h bo h indi idual and o ganiza ional objec i es o
a oid misalloca ion o esou ces owa ds goals ha do no con ibu e o o e all pe o mance
imp o emen . In essence, a clea and app op ia e a ge de ini ion se es as he ounda ion o linking
pe o mance o ewa ds, p omo ing ai ness, alignmen , and e icien esou ce u iliza ion wi hin he
o ganiza ion.
A clea sys em is ano he cha ac e is ic ha enables s akeholde s in ol emen . When he PMS is clea ly
de ined wi h explici objec i es, oles, and esponsibili ies, i becomes mo e accessible and
unde s andable o all s akeholde s. This cla i y no only enhances comp ehension bu also encou ages
hei in ol emen wi h he PMS. A clea sys em p o ides s akeholde s wi h a clea oadmap, delinea ing
hei con ibu ions and highligh ing how hey i in o he b oade o ganiza ional objec i es. By
unde s anding hei oles and esponsibili ies wi hin he PMS, s akeholde s eel a g ea e sense o
owne ship and accoun abili y, which mo i a es hem o ac i ely pa icipa e in i s implemen a ion and
execu ion. When s akeholde s ha e a clea unde s anding o he pu pose and p ocesses o he PMS, hey
a e mo e likely o us i s ou comes and con ibu e meaning ully owa ds i s success. This os e s a
cul u e o collabo a ion and collec i e esponsibili y, whe e s akeholde s wo k oge he owa ds sha ed
goals, d i ing o ganiza ional pe o mance and success.
A clea sys em also ac s as an enable o an e ec i e communica ion. A clea and p ope ly de ined sys em
is easie o communica e o people because i minimizes he agueness o he sys em educing he
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chances o misalignmen s and misunde s andings. This cla i y os e s a sense o us and con idence
among employees, p omo ing a cul u e o in ol emen and con inuous imp o emen .
App op ia e indica o s enable he exis ence o a clea sys em. The app op ia eness o indica o s is
essen ial o keep he sys em clea , p ope ly de ined indica o s wi h ecognized ele ance h ough all he
o ganiza ion will con ibu e o make clea wha is being measu ed, whe e i is being measu ed, when i
is being measu ed, and why i is being measu ed. By ensu ing ha hese undamen al ques ions can be
clea ly answe ed, he sys em becomes mo e anspa en and unde s andable o e e yone in ol ed.
A equi emen o app op ia e indica o s is ha hey a e linked o he o ganiza ion’s s a egy, a e balanced
(mul idimensional). They need o be linked o he s a egy because indica o s should be de i ed om i .
S a egic objec i es se e as he ounda ion om which indica o s a e de i ed, enabling he measu emen
o p og ess owa d hese objec i es. I is essen ial ha hese objec i es and co esponding indica o s a e
e ec i ely deployed and adjus ed ac oss all unc ions and hie a chies o he o ganiza ion o ensu e
alignmen wi h he o ganiza ion’s o e all s a egy.
To be app op ia e, indica o s need o be balanced, hey should be mul idimensional allowing he
measu emen o di e en pe spec i es o he business. Wi hou his balance, he e is a isk o he
o ganiza ion o e ly ocusing on jus one o wo aspec s o i s ope a ions, esul ing in an imbalance in
o e all pe o mance. Addi ionally, indica o s need o be balanced o p e en he occu ence o concu en
indica o s, which occu when pe o mance imp o emen in one indica o au oma ically a ec s nega i ely
o he indica o . This kind o beha iou be ween indica o s is nega i e o he o ganiza ion as i will os e
nega i e compe i ion be ween depa men s, unc ions and o he hie a chies, ha will cause an imbalance
in he o ganiza ion’s pe o mance.
On he o he hand, app op ia e indica o s equi e an e ec i e da a managemen p ocess because,
acco ding wi h ISO 22400:2014 [58], among o he cha ac e is ics an indica o s should be:
x Quan i a i e: Thei alue mus be exp essed nume ically o acili a e measu emen and
compa ison.
x P ecise: The measu ed alue o he indica o should be as close as possible o he eali y;
x In eal ime: Is calcula ed and accessible in eal ime, enabling imely decision-making;
x Co ec : The calcula ion o indica o s should obey closely o he s anda d de ini ion, minimizing
de ia ions.
x Au oma ized: Calcula ion and communica ion o he indica o should be as au oma ized as
possible;
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x Economic: The cos o measu ing, calcula ing and epo ing he indica o should be as low as
possible.
These a ibu es a e achie ed h ough he implemen a ion o an e ec i e da a managemen p ocess,
which plays a pi o al ole in ensu ing he eliabili y and u ili y o pe o mance indica o s.
App op ia e indica o s a e an enable o a simple sys em, as hei ele ance di ec ly in luences he
numbe equi ed o d i e o ganiza ional pe o mance imp o emen . When indica o s a e app op ia e, only
a ew a e necessa y o e ec i ely moni o and imp o e o ganiza ion’s pe o mance. On he con a y, i
he indica o s a e no app op ia e, he e may be a endency o con inuously add new ones in pu sui o
hose ha d i e imp o emen . This sys ema ic addi ion o new indica o s can lead o an excess o
indica o s ha will inc ease he complexi y o he sys em, making i mo e di icul and cos ly o main ain.
A simple sys em is an enable o an e ec i e communica ion and o he s akeholde s in ol emen . The
simplici y o he sys em di ec ly co ela es wi h he ease o con eying in o ma ion o employees and hei
comp ehension o i . As he sys em becomes simple , communica ion becomes mo e s aigh o wa d,
enabling employees o g asp i wi h g ea e ease and acili a ing hei ac i e in ol emen .
A dynamic sys em is an enable o he PMS being linked o he s a egy. Acco ding wi h Bi i ci e .al. [59],
o be dynamic a PMS should:
x Be sensible o changes in bo h he in e nal and ex e nal en i onmen s o he o ganiza ion;
x Re iew and ep io i ize he in e nal objec i es when he e a e signi ican changes in he in e nal
o ex e nal en i onmen s;
x Implemen changes o he in e nal objec i es and p io i ies o he o ganiza ion, assu ing a
cons an alignmen ;
x Assu e ha he pe o mance imp o emen s achie ed a e sus ained o e ime.
The dynamism o he sys em allows o egula e iew and upda ing in line wi h changes occu ing in he
o ganiza ion's s a egy, he eby ensu ing ongoing alignmen o he PMS wi h he s a egic objec i es.
5.7 Conclusion
This s udy was cen ed on he esea ch ques ion “Wha a e he main cha ac e is ics o e ec i e
Pe o mance Measu emen Sys ems?”. Addi ionally, he ela ionship be ween hose cha ac e is ics is also
explo ed and analysed, o ge a be e g asp o how hose cha ac e is ics can in e ac wi h each o he
when hey compose a sys em. The iden i ica ion o hose cha ac e is ics is pa o an ongoing wo k whe e
i aims o iden i y why PMS ail and p o ide a PMS model ha maximizes he chances o e ec i eness o

88
ha sys em. Ini ially, whe e iden i ied he main ba ie s o PMS e ec i eness [1], hen he pe cep ion o
hose ba ie s in an o ganiza ion [60], hen he abili y o he exis ing PMS model o elimina e o mi iga e
hose ba ie s [2]. The iden i ica ion o he cha ac e is ics is he ou h s ep in his expanded s udy, wi h
he inal pu pose o p o iding a PMS model ha encompasses he knowledge collec ed p e iously.
In he sys ema ic li e a u e e iew conduc ed, 221 e e ences o cha ac e is ics o PMS e ec i eness we e
iden i ied. Those 221 e e ences we e g ouped, acco ding o hei simila meaning, in o 16 ypes o
cha ac e is ics.
The e ec i eness o PMS hinges upon hose 16 key cha ac e is ics and hei in e connec ions. Th ough
a sys ema ic app oach, hose cha ac e is ics we e iden i ied, mapped and isually ep esen ed, e ealing
hei in ica e ela ionships. The de elopmen o a isual diag am highligh ed wo undamen al ypes o
connec ions – “ equi es” and “enables”.
O ganiza ional cul u e eme ges as a co ne s one in s imula ing con inuous imp o emen and s akeholde
in ol emen wi hin he PMS. A cul u e ha p io i izes con inuous imp o emen se es as an enable o
s akeholde in ol emen , empowe ing indi iduals o ac i ely pa icipa e in pe o mance imp o emen .
Fu he mo e, e ec i e communica ion and deploymen o he PMS h oughou he o ganiza ion a e
essen ial o ensu ing alignmen wi h s a egic objec i es and os e ing s akeholde in ol emen .
App op ia e indica o s play a pi o al ole in main aining cla i y and simplici y wi hin he sys em. They
mus be linked o he o ganiza ion's s a egy and need o be balanced ac oss mul iple dimensions o
accu a ely measu e pe o mance and d i e imp o emen . Addi ionally, an e ec i e da a managemen
p ocess is c ucial o ensu ing he eliabili y and u ili y o pe o mance indica o s, enabling imely decision-
making and in o med ac ion. App op ia e a ge de ini ion pai ed wi h a linkage o ewa ds o pe o mance
also ac as an enable o he s akeholde s in ol emen , by de ining achie able and s imula ing
pe o mance a ge s and ewa ding he achie emen o he p oposed pe o mance a ge s.
Ul ima ely, a dynamic sys em ha adap s o changes in he in e nal and ex e nal en i onmen is essen ial
o ensu ing ongoing alignmen wi h he o ganiza ion's s a egy. By con inuously e iewing and
ep io i izing objec i es, implemen ing necessa y changes, and sus aining pe o mance imp o emen s
o e ime, he PMS emains esponsi e and ele an in d i ing o ganiza ional success.
In essence, unde s anding hese cha ac e is ics and he complex in e connec ions among hem, p o ides
c i ical in o ma ion o design an e ec i e PMS model, ha no only measu es pe o mance bu also d i es
con inuous imp o emen , os e s s akeholde engagemen , and ul ima ely, enables o ganiza ional
success.
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The p ima y limi a ions o his s udy eside in he size and composi ion o he sample u ilized o he
sys ema ic li e a u e e iew. The s udy was es ic ed o 27 publica ions, om which 221 e e ences o
cha ac e is ics we e ex ac ed. Addi ionally, he selec ion c i e ia did no encompass publica ions wi h
ze o ci a ions. Consequen ly, po en ially aluable con ibu ions o he subjec ma e may ha e been
o e looked, pa icula ly newe publica ions ha had no ye go ci a ions a he ime o he sys ema ic
li e a u e e iew.
5.8 Re e ences
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98
10. Documen ed p ocedu es
11. App op ia e a ge de ini ion
12. Simple sys em
13. Da a managemen
14. Resou ces and aining
15. Clea sys em
16. App op ia e IT ools
The objec i e o his s udy is o de elop an e ec i e PMS amewo k de i ed om he insigh s ga ne ed
in he p eceding ou s udies ou lined b ie ly abo e. The pape is s uc u ed in o he ollowing sec ions:
Expe imen al, Resul s and Discussion, and Summa y and Conclusion.
The Me hods sec ion de ails he me hodologies employed o de elop he amewo k. In he Resul s and
Discussion sec ion, he amewo k is in oduced and explained, engaging in an analysis o he s eng hs
and weaknesses o he amewo k. Finally, he concluding sec ion encapsula es he indings o he s udy
and o e s di ec ions o u u e esea ch in his domain.
6.4 Expe imen al
To de elop an e ec i e PMS model, he me hodology ou lined in Fig. 4 was ollowed. Se e al s eps wi hin
his me hodology led o he publica ion o a icles, which collec i ely con ibu ed o achie ing he inal
s ep o his me hodology and culmina ed in his publica ion.

99
Fig. 4 – Me hodology adop ed (Au ho s’ own wo k) (Symbols legend in Appendix A)
Fi s ly, was in es iga ed why PMS models ail by iden i ying he main ba ie s o hei e ec i eness. This
was achie ed h ough a sys ema ic li e a u e e iew o scien i ic a icles om wo da abases: Scopus and
Web o Science.
The second s ep in ol ed iden i ying pe cep ions o hese ba ie s ac oss di e en hie a chical le els
wi hin an o ganiza ion. This was accomplished h ough in e iews and ques ionnai es adminis e ed o
indi iduals a all le els o he o ganiza ion.
The hi d s ep in ol ed iden i ying exis ing PMS models in he li e a u e and classi ying hem based on
hei abili y o mi iga e o elimina e each o he ba ie s o PMS e ec i eness. This iden i ica ion was
conduc ed h ough a sys ema ic li e a u e e iew. To e alua e each PMS model's capaci y o add ess he
ba ie s, hey we e assessed and classi ied by using a h ee-le el scale: 0 o weak capaci y, 1 o some
capaci y, and 2 o s ong capaci y o mi iga e o elimina e he ba ie . Since no exis ing PMS model was
ound o e ec i ely mi iga e o elimina e all he iden i ied ba ie s, he nex s ep was o de elop solu ions
o each ba ie o PMS e ec i eness. To achie e his, he key cha ac e is ics o e ec i e PMS we e
iden i ied h ough a sys ema ic li e a u e e iew. Then he ela ionships be ween hese key cha ac e is ics
we e explo ed and mapped, as well as hei connec ions o he ba ie s.
100
Nex , hese cha ac e is ics we e g ouped in o ca ego ies based on hei simila i ies. These g oups o med
he ounda ion o de eloping a new, e ec i e PMS model.
The esul ing PMS model and me hodology, de eloped h ough his me hodology, a e p esen ed in de ail
in he Resul s and Discussion sec ion. The PMS model is classi ied acco ding wi h i s abili y o mi iga e
o elimina e he mos common ba ie s o PMS e ec i eness, using he same me hodology used by Cunha
e al. (2024a).
The model is also e alua ed by being compa ed o an implemen ed PMS in an o ganiza ion. Fo his, a
ques ionnai e was pe o med. In his ques ionnai e, indi iduals we e asked o classi y, using a Like
scale, hei pe cep ion o hei o ganiza ion PMS e ec i eness and he p esence in he o ganiza ion’ PMS
o he key cha ac e is ics o he PMS model p esen ed in his s udy (Appendix B). A i e-poin Like scale
was used (Joshi e al., 2015), anging om 1 o 5 (1– S ongly disag ee, 2– Disag ee, 3– Indi e en , 4–
Ag ee and 5– S ongly ag ee). Fo he da a ex ac ed om he ques ionnai e a desc ip i e s a is ical
analysis (Boone & Boone, 2012) and a chi-squa e es (Pandis, 2016) we e pe o med o asce ain
whe he he answe s depend on he esponden s deg ee o educa ion, gende , shi , depa men o ole
in he company (employees, middle managemen and op managemen ). The hypo hesis es ed wi h he
chi-squa e es we e:
x H0. The a iables a e independen ; he e is no ela ionship be ween he ca ego ical a iables.
x H1. The a iables a e dependen ; he e is a ela ionship be ween he ca ego ical a iables.
To es hese hypo heses, he expec ed equencies o each a iable we e i s calcula ed. Then, he
di e ence be ween obse ed and expec ed equencies is assessed using he chi-squa e es , om which
he p- alue was ob ained. I he p- alue is g ea e han 0.05, he null hypo hesis (H0) is accep ed,
indica ing a small di e ence be ween he obse ed and expec ed alues. I he p- alue is less han 0.05,
he null hypo hesis is ejec ed, indica ing a signi ican di e ence be ween he obse ed and expec ed
alues (Pandis, 2016).
6.5 Resul s and discussion
The 16 key cha ac e is ics o e ec i e PMS, iden i ied by Cunha e al, (2024b), we e g ouped in o ou
dimensions: Cul u e, People, Da a and Tools, and Indica o s. These g oupings we e based on he
meaning o each cha ac e is ic. Addi ionally, h ee cha ac e is ics we e iden i ied as common o all
dimensions and we e no assigned o any single dimension bu we e conside ed as o e a ching
cha ac e is ics.
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6.5.1 The p oposed model
The p oposed e ec i e PMS model, inco po a ing hese dimensions and cha ac e is ics, is ep esen ed
in Fig. 5.
Fig. 5 – E ec i e PMS model (Au ho s’ own wo k)
The cha ac e is ics in he model a e no ep esen ed by hei impo ance bu a he by hei hie a chy o
p ecedence. Acco ding o he p oposed model, an e ec i e PMS should encompass ou dimensions:
Cul u e, People, Da a and Tools, and Indica o s.
The i s dimension o conside is Cul u e. The o ganiza ion's cul u e o ms he ounda ion o he PMS
and should ins ill key cha ac e is ics in o he sys em. I should s imula e con inuous imp o emen , assu e
ha he PMS is linked o he o ganiza ion’s s a egy, ha he e is an e ec i e communica ion sys em
linked o he PMS and ha he e is an e ec i e deploymen o he PMS h ough he o ganiza ion.
Nex in he hie a chy is he People dimension. This dimension should assu e he s akeholde s in ol emen
in he PMS (mainly op managemen and employees). I should also assu e ha he e a e app op ia e
ained esou ces o implemen , use and main ain he PMS. I should also ensu e ha app op ia ely
ained esou ces a e a ailable o implemen , use, and main ain he PMS, and es ablish a link be ween
pe o mance and ewa ds (bo h inancial and non- inancial).
The hi d dimension, Da a and Tools, should ensu e he p esence o an app op ia e da a managemen
p ocess ha allows an e ec i e collec ion, analysis and p esen a ion o da a. I should p o ide app op ia e
IT ools o suppo his p ocess and include documen ed p ocedu es on how o collec , analyse, and
p esen da a, as well as o he key aspec s o he PMS.
The inal dimension is Indica o s. This dimension should ensu e he exis ence o app op ia e, balanced
(mul idimensional) indica o s and he p ope de ini ion o a ge s o hese indica o s.
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Th ee cha ac e is ics a e inhe en ly associa ed wi h all he dimensions o he PMS p esen ed abo e.
Those cha ac e is ics a e simple, clea and dynamic. All aspec s o he PMS should be as simple and
clea as possible. Addi ionally, he PMS should be dynamic, allowing o upda es as needed o keep he
sys em cu en .
6.5.2 Me hodology o model implemen a ion
The ope a ionaliza ion o his model, o he me hodology o implemen a ion o a PMS acco ding wi h he
model p esen ed abo e can be desc ibed acco ding wi h Fig. 6.
Fig. 6 – Me hodology o design and implemen a PMS (Au ho s’ own wo k) (Symbols legend in Appendix A)
The i s s eps, o he p e equi emen s o design and implemen a PMS acco ding wi h he p esen ed
model is o ha e a cul u e ha s imula es con inuous imp o emen in he o ganiza ion. I is also necessa y
o he o ganiza ion o ha e a p ope ly de ined s a egy.
Nex , op managemen should de i e objec i es om he es ablished s a egy. Based on hese objec i es,
hey need o de ine app op ia e and balanced indica o s o moni o pe o mance e ec i ely. I 's impo an
103
o conside he da a managemen equi ed o calcula e hese indica o s, he necessa y IT ools, and he
documen a ion o p ocedu es ela ed o bo h indica o s and da a managemen .
Ac ions ha can posi i ely in luence he indica o s and con ibu e o achie ing he objec i es should be
clea ly de ined. Ta ge s associa ed wi h he indica o s should be se o speci ic ime pe iods. The
a ainmen o hese a ge s should be di ec ly linked o he e alua ion o he indi iduals esponsible,
he eby connec ing pe o mance o ewa ds.
Based on he objec i es de ined by op managemen , a op-down deploymen should occu ac oss e e y
depa men and hie a chical le el. In his p ocess, objec i es, indica o s, ac ions, and a ge s should be
es ablished in he same manne as hey we e o op managemen .
This model was also classi ied acco ding o he me hod used by Cunha e . Al (Cunha e al., 2024a),
whe e he PMS is e alua ed based on i s abili y o mi iga e o elimina e each ba ie . The classi ica ion
scale is as ollows: 0 indica es a weak capaci y, 1 indica es some capaci y, and 2 indica es a s ong
capaci y. The o al sco e is calcula ed by summing he alues assigned o he PMS o i s e ec i eness in
add essing each ba ie . The de ailed classi ica ion can be obse ed in Table 1.
Table 1 – Classi ica ion o he PMS model acco ding o his capaci y o mi iga e o elimina e each ba ie (Au ho s’ own wo k).
Ba ie
Classi ica ion
1. Blame cul u e
●
2. Lack o connec ion o s a egy
●
3. Issues on a ge de ini ion
●
4. Unclea sys em
●
5. Lack o op managemen in ol emen
●
6. Poo communica ion sys em
●
7. High complexi y
●
8. Lack o use o imp o emen
●
9. Lack o balance o indica o s
●
10. Lack o ewa ds
●
11. False expec a ions
●
12. Inapp op ia e IT ools
●
13. Excess o indica o s
●
14. Lack o ained esou ces
●
15. Lack o employee in ol emen
●
16. Inapp op ia e indica o s
●
17. Lack o indica o unde s anding
●
18. Time and esou ces equi ed
●
19. Di icul ies in collec ing, analysing, and p esen ing da a
●
To al
35 (92%)

104
When compa ing he classi ica ion ob ained by his model wi h ha ob ained by he PMS classi ied by
Cunha e al. (2024a), i is e iden ha his model achie es a signi ican ly highe classi ica ion. This model
achie es a sco e o 92%, whe eas he highes sco e ob ained by any PMS in Cunha e al. (2024a) s udy
was 66%.
6.5.3 Model cha ac e is ics
Each key cha ac e is ic ep esen ed in he model and me hodology is explo ed below:
1. S imula e con inuous imp o emen
To success ully design and implemen a PMS, os e ing a cul u e o con inuous imp o emen is essen ial.
This cul u e is a key enable o s akeholde in ol emen and plays a c ucial ole in o e coming common
ba ie s such as lack o use o imp o emen , blame cul u e, and alse expec a ions. By emphasizing
con inuous imp o emen , o ganiza ions can encou age p oac i e ac ions aimed a genuine p og ess,
a he han alling in o he ap o belie ing ha me e measu emen leads o imp o emen . Focusing on
imp o emen a he han assigning blame helps o a oid he de elopmen o a blame cul u e.
A PMS ha ails o d i e pe o mance imp o emen isks becoming i ele an o s akeholde s, ul ima ely
leading o i s ailu e (Kenne ley & Neely, 2002; Meekings, 1995; Neely & Bou ne, 2000; Schneide man,
2013).
Cul i a ing a cul u e o con inuous imp o emen is undamen ally an o ganiza ional challenge ha ex ends
beyond he PMS i sel . Howe e , his cul u e can and should be in eg a ed in o he PMS. While he PMS
should se e as a ool o accoun abili y, i mus ne e become a ehicle o blame. To align wi h his
cul u e, imp o emen a ge s should be se a e e y o ganiza ional le el, and speci ic ac ions ha can
posi i ely impac pe o mance indica o s should be iden i ied and implemen ed (Ghalayini & Noble, 1996;
Jonsson & Lesshamma , 1999). This p ocess can be e ec i ely managed h ough he applica ion o PDCA
(Plan, Do, Check, Ac ) cycles (Ca alho, 2021).
2. Linked o he s a egy
The PMS mus be closely aligned wi h he o ganiza ion's s a egy. This alignmen is c i ical, as i di ec ly
impac s o he key aspec s o he PMS. Fo ins ance, indica o s mus be s a egically linked o ensu e hei
ele ance and app op ia eness, as hey a e in ended o measu e he pe o mance o objec i es de i ed
om he o ganiza ion's s a egy.
E ec i e deploymen o he PMS h oughou he o ganiza ion hinges on main aining his s a egic
connec ion. Top managemen should de i e objec i es di ec ly om he s a egy, and subsequen
105
hie a chical le els should hen de i e hei objec i es om hose se by op managemen . I his s a egic
link is b oken, he PMS may s ill be implemen ed, bu i will likely ocus on measu ing and imp o ing
objec i es ha do no align wi h he o ganiza ion's s a egic goals.
A dynamic PMS is essen ial o main aining his s a egic alignmen o e ime. I mus be adap able,
allowing o upda es when he o ganiza ion's s a egy o ocus changes, ensu ing ha he PMS emains
a ele an and e ec i e ool o d i ing pe o mance in line wi h he o ganiza ion's e ol ing p io i ies.
3. E ec i e communica ion
E ec i e communica ion is c ucial o ensu ing s akeholde in ol emen and success ully deploying a
PMS ac oss an o ganiza ion. A well-designed PMS, cha ac e ized by cla i y and simplici y, acili a es
e icien communica ion, which in u n depends on app op ia e da a managemen .
Inadequa e communica ion can lead o poo employee in ol emen and a lack o unde s anding o
indica o s. This issue is o en exace ba ed by he sys em's complexi y and di icul ies in da a collec ion,
analysis, and p esen a ion. The mo e complex he PMS, he ha de i becomes o main ain e ec i e
communica ion. Con e sely, communica ion becomes mo e s aigh o wa d when eliable and clea da a
is a ailable, enabling e ec i e eedback o s akeholde s.
To achie e e ec i e communica ion wi hin he PMS, objec i es and indica o s should be clea ly and
consis en ly deployed h oughou he o ganiza ion, accompanied by egula upda es on he s a us o hese
indica o s. Employees need o be awa e o hei pe o mance me ics and unde s and how hei ac ions
in luence hese indica o s, ei he posi i ely o nega i ely. Communica ion should be clea , simple, egula ,
and o mal (F anco & Bou ne, 2003).
S a egies and objec i es should be o mally communica ed o all ele an pa ies and can also be
displayed wi hin he o ganiza ion h ough signs and pos e s. Pe o mance indica o s should be
communica ed as equen ly as possible, u ilizing me hods such as eam pe o mance boa ds o digi al
displays o keep e e yone in o med.
4. Deploymen h ough he o ganiza ion
E ec i e deploymen o a PMS h oughou he o ganiza ion is c ucial o secu ing s akeholde in ol emen
and es ablishing app op ia e a ge s. This deploymen mus be closely linked o he o ganiza ion's s a egy
and suppo ed by e ec i e communica ion.
Success ul deploymen is key o mi iga ing o elimina ing he ba ie o lack o employee in ol emen .
This is achie ed by sys ema ically cascading objec i es, indica o s, a ge s, and ac ions ac oss e e y le el
and unc ion o he o ganiza ion (Behe y e al., 2014; F anco-San os e al., 2007; S ří eská e al., 2016).
106
By ollowing a op-down app oach, you ensu e ha all le els emain aligned wi h he o ganiza ion's
s a egic goals (Me änen, 2005).
In he p oposed model and me hodology, his p ocess is ep esen ed by a cycle in which he de ini ion o
objec i es, indica o s, ac ions, and a ge s is epea ed ac oss all hie a chical le els. This cyclical app oach
ensu es ha he deploymen is comp ehensi e, eaching e e y pa o he o ganiza ion and emaining
i mly g ounded in he o ganiza ion's s a egy.
5. S akeholde s in ol emen
S akeholde s encompass a wide ange o pa ies wi h an in e es in he o ganiza ion, bu o he PMS, he
p ima y ocus is on op managemen and employees. Ensu ing hei in ol emen is c i ical o a oiding
disengagemen om bo h g oups.
S akeholde in ol emen equi es an e ec i e deploymen h oughou he o ganiza ion. A simple and clea
PMS is essen ial o os e ing his in ol emen , as inc easing complexi y and ambigui y can lead o a
sense o disconnec ion om he sys em. Addi ionally, a cul u e o con inuous imp o emen is a signi ican
enable , encou aging s akeholde s o engage wi h he sys em by ocusing on pe o mance enhancemen
a he han assigning blame.
Linking pe o mance o ewa ds is ano he powe ul mo i a o o s akeholde in ol emen . When
s akeholde s see a di ec connec ion be ween hei pe o mance and angible ewa ds, whe he inancial
o o he wise, hey a e mo e likely o unde s and and ac i ely in luence hei pe o mance indica o s o
achie e he desi ed a ge s.
In he p oposed model and me hodology, s akeholde in ol emen is in eg a ed h ough he deploymen
cycle men ioned ea lie , he connec ion be ween pe o mance and ewa ds, and he emphasis on
main aining a cul u e o con inuous imp o emen . These elemen s wo k oge he o ensu e ha
s akeholde s emain engaged and commi ed o he PMS.
6. Resou ces and aining
Alloca ing he necessa y esou ces and p o iding adequa e aining a e c i ical o he e ec i e
implemen a ion and main enance o a PMS. While his applies o all aspec s o he PMS, i is pa icula ly
c ucial o da a managemen . To manage da a e ec i ely and de elop app op ia e indica o s, i is
essen ial o ha e pe sonnel wi h he igh aining and expe ise. This app oach helps elimina e wo majo
ba ie s o PMS e ec i eness: he lack o ained esou ces and he ime and esou ces equi ed o
p ope implemen a ion.
107
Implemen ing and sus aining a PMS demands signi ican inancial and human esou ces (Bah i e al.,
2017; Hudson Smi h & Smi h, 2007). I is essen ial ha hese esou ces a e no only a ailable bu also
well- ained in he speci ic skills needed o implemen , use, and main ain he PMS e ec i ely (Tung e al.,
2011).
The ope a ionaliza ion o esou ce alloca ion and aining mus be ailo ed o he unique needs and
complexi ies o each o ganiza ion. While he p oposed model and me hodology highligh he impo ance
o p o iding esou ces and aining, hey do no p esc ibe a speci ic app oach, ecognizing ha he bes
me hods will a y depending on he o ganiza ion's con ex .
7. Link pe o mance o ewa ds
A PMS should link pe o mance o ewa ds (Cocca & Albe i, 2010; F anco-San os e al., 2007; Lee &
Lee, 2023; Leh inen & Ahola, 2010; S ří eská e al., 2016; Tung e al., 2011) as a way o ensu ing
employee in ol emen and mo i a ion o con inuously imp o e and achie e he es ablished a ge s. This
connec ion be ween pe o mance and ewa ds se es as a powe ul mo i a o , encou aging employees
o engage ac i ely wi h he PMS and s i e owa d he o ganiza ion's goals.
Fo his app oach o be e ec i e, howe e , i equi es he ca e ul and app op ia e de ini ion o a ge s.
The success o linking ewa ds o pe o mance hinges on se ing clea , achie able, and s a egically
aligned a ge s o each hie a chical le el and unc ion wi hin he o ganiza ion.
The p oposed model and me hodology inco po a e hese p inciples, ecommending ha he linkage
be ween pe o mance and ewa ds be es ablished only a e pe o mance a ge s ha e been de ined o
each le el and unc ion. This ensu es ha ewa ds a e di ec ly ied o meaning ul and ele an
pe o mance ou comes, ein o cing he o e all e ec i eness o he PMS.
8. Da a managemen
E ec i e da a managemen is essen ial o es ablishing accu a e and ele an indica o s wi hin a PMS.
As a c i ical suppo in as uc u e o he PMS (F anco-San os e al., 2012), da a managemen
encompasses he en i e p ocess o da a acquisi ion, collec ion, so ing, analysis, in e p e a ion, and
dissemina ion (F anco-San os e al., 2007). These s eps a e c ucial o calcula ing pe o mance indica o s
bo h accu a ely and in a imely manne .
To ensu e he success o his p ocess, i is necessa y o ha e documen ed p ocedu es, app op ia e IT
ools, and well- ained esou ces. These elemen s wo k oge he o c ea e a obus da a managemen
sys em ha unde pins he eliabili y o he pe o mance indica o s.
114
communica ion—p e equisi es o op managemen se ing clea objec i es. Following his, app op ia e
and balanced pe o mance indica o s should be de ined, suppo ed by an e icien da a managemen
p ocess ha includes app op ia e IT ools, esou ces and aining, all documen ed in o mal p ocedu es.
Once indica o s a e es ablished, ac ions ha posi i ely in luence hese indica o s should be iden i ied,
and pe o mance a ge s should be se o speci ic ime pe iods. These a ge s should be linked o
ewa ds, ac ing as an enable o s akeholde s in ol emen . This p ocess should be epea ed ac oss all
hie a chical le els, s a ing wi h he de ini ion o objec i es. Addi ionally, he en i e p ocess should be
e isi ed whene e he e a e signi ican changes in he in e nal o ex e nal en i onmen , ensu ing ha he
PMS emains upda ed and aligned wi h he o ganiza ion's s a egy.
When e alua ed using he me hodology o Cunha e al. (2024a), he p oposed model achie ed a
classi ica ion o 92%, signi ican ly ou pe o ming o he PMS models p e iously assessed in he s udy by
Cunha e al. (2024a).
Fu he mo e, by applying he p oposed model and me hodology o an e ec i e PMS o assess an exis ing
sys em wi hin an o ganiza ion, using a ques ionnai e dis ibu ed o mul iple employees, i was possible o
iden i y c i ical gaps in he o ganiza ion’s PMS. Se e al essen ial ea u es o he p oposed PMS model
we e missing in he o ganiza ion’s cu en sys em, ende ing i ine ec i e in he eyes o i s own
employees.
In conclusion, he p esen ed model and me hodology o e aluable insigh s o manage s and employees
in ol ed in designing, implemen ing, and main aining an e ec i e PMS. Howe e , u he eal-wo ld
es ing in o ganiza ions is necessa y o ully alida e he p oposed solu ion.
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6.8 Appendix
Appendix A
Table 1. Legend o he lowcha symbols
Symbol
Meaning
Inpu /Ou pu
S a /End
P ocess
Sub P ocess
Documen
Anno a ion
Decision
Appendix B
Table 2. Ques ions in he ques ionnai e (Au ho s’ own wo k)
Ques ion
The PMS o he o ganiza ion is e ec i e?
The PMS imp o ed since he las ques ionnai e?
The company cul u e s imula es con inuous imp o emen ?
The PMS is linked o he o ganiza ion s a egy (objec i es, indica o s, a ge s)?
The communica ion sys em is e ec i e?
The deploymen o he PMS h ough he o ganiza ion is e ec i e?
The s akeholde s a e in ol ed ( op managemen and employees)?
The esou ces and aining necessa y exis ?
The pe o mance is linked o ewa ds?
The app op ia e IT ools exis ?
The p ocedu es associa ed wi h he PMS a e documen ed?
The indica o s a e app op ia e?
The indica o s a e balanced?
The sys em is simple?
The sys em is clea ?
The sys em is dynamic?
119
Appendix C
Fig. 1. Like classi ica ion o he exis ence o he cha ac e is ics in he o ganiza ion (Au ho s’ own wo k)
Appendix D
Table 3. Ques ionnai e chi-squa e hypo hesis esul s and p- alue (Au ho s’ own wo k)
Ques ion
Educa ion
Gende
Shi
Depa men
Role
The PMS o he o ganiza ion is e ec i e?
H1(0,007)
H0(0,590)
H1(0,034)
H1(0,033)
H0(0,177)
The PMS imp o ed since he las ques ionnai e?
H0(0,502)
H0(0,960)
H0(0,722)
H0(0,378)
H0(0,258)
The company cul u e s imula es con inuous imp o emen ?
H0(0,356)
H0(0,955)
H0(0,304)
H0(0,987)
H0(0,468)
The PMS is linked o he o ganiza ion s a egy?
H0(0,659)
H0(0,527)
H0(0,538)
H0(0,616)
H0(0,934)
The communica ion sys em is e ec i e?
H1(0,022)
H0(0,720)
H0(0,250)
H0(0,237)
H0(0,210)
The deploymen o he PMS h ough he o ganiza ion is e ec i e?
H1(0,049)
H0(0,927)
H0(0,242)
H0(0,354)
H0(0,319)
The s akeholde s a e in ol ed ( op managemen and employees)?
H1(0,031)
H0(0,772)
H0(0,059)
H0(0,133)
H0(0,469)
The esou ces and aining necessa y exis ?
H0(0,066)
H0(0,442)
H0(0,241)
H0(0,548)
H0(0,119)
The pe o mance is linked o ewa ds?
H0(0,068)
H0(0,513)
H0(0,283)
H0(0,268)
H0(0,551)
The da a managemen sys em is e ec i e?
H1(0,010)
H0(0,488)
H1(0,033)
H1(0,040)
H0(0,131)
The app op ia e IT ools exis ?
H0(0,124)
H0(0,527)
H0(0335)
H0(0,452)
H0(0,516)
The p ocedu es associa ed wi h he PMS a e documen ed?
H1(0,040)
H0(0,867)
H0(0,100)
H0(0,418)
H0(0,872)
The indica o s a e app op ia e?
H0(0,052)
H0(0,426)
H0(0,087)
H0(0,123)
H0(0,768)
The indica o s a e balanced?
H1(0,039)
H0(0,476)
H0(0,099)
H0(0,104)
H0(0,355)
The a ge de ini ion is app op ia e?
H0(0,090)
H0(0,948)
H1(0,033)
H0(0,600)
H1(0,049)
The sys em is simple?
H1(0,023)
H0(0,931)
H0(0,107)
H0(0,299)
H0(0,568)
The sys em is clea ?
H1(0,008)
H0(0,857)
H1(0,018)
H0(0,314)
H0(0,365)
The sys em is dynamic?
H1(0,008)
H0(0,931)
H1(0,046)
H0(0,808)
H0(0,243)
35% 35%
65%
91%
39% 35% 39% 30% 52% 35%
74%
43% 39% 43% 30%
57% 52% 39%
52%
13%
26%
4%
48% 43% 43% 48%
35%
35%
13%
9% 26% 13% 39%
13% 17% 22%
13%
52%
9% 4% 13% 22% 17% 22% 13% 30% 13%
48% 35% 43% 30% 30% 30% 39%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
The PMS o he o ganiza ion
is e ec i e
The PMS imp o ed since he
las ques ionnai e
The company cul u e
s imula es con inuous…
The PMS is linked o he
o ganiza ion s a egy…
The communcia ion sys em is
e ec i e
The deploymen o he PMS
h ough he o ganiza ion is…
The s akeholde s a e
in ol ed ( op managemen …
The esou ces and aining
necessa y exis
The pe o mance is linked o
ewa ds
The da a managemen
sys em is e ec i e
The app op ia e IT ools exis
The p ocedu es associa ed
wi h he PMS a e…
The indica o s a e
app op ia e
The indica o s a e balanced
The a ge de ini ion is
app op ia e
The sys em is simple
The sys em is clea
The sys em is dynamic
12345678910 11 12 13 14 15 16 17 18
Ag ee/S ongly Ag ee Disag ee/S ongly disag ee Indi e en

120
7. CONCLUSÕES E TRABALHO FUTURO
Nes e capí ulo são ap esen adas as conclusões ela i amen e ao abalho desen ol ido, bem como
opo unidades pa a in es igações u u as.
7.1 Conclusões
A medição de desempenho é um a o undamen al pa a a melho ia con ínua das o ganizações, pois
pe mi e iden i ica á eas que necessi am se melho adas, c iando uma base de compa ação e a aliação
pa a a melho ia. O Sis ema de Medição de Desempenho / Pe o mance Measu emen Sys em (PMS) de
uma o ganização em de se e icaz pa a pe mi i uma adequada medição e moni o ização de
desempenho e consequen emen e se i como base pa a a melho ia con ínua.
O obje i o des a in es igação oi o desen ol imen o de um modelo e me odologia pa a a implemen ação
de um sis ema de medição de desempenho, apoiando-se em 2 pe gun as de in es igação:
1. Quais os p incipais a o es que di icul am a implemen ação, uso e manu enção de um sis ema
de medição de desempenho numa o ganização?
2. Como pode se alcançada a melho ia da implemen ação, uso e manu enção de um sis ema de
medição de desempenho?
De o ma a da espos a à p imei a pe gun a de in es igação, o am iden i icadas 19 ba ei as à e icácia
de um PMS a a és de uma e isão sis emá ica de li e a u a, con o me ap esen ado no capí ulo 2. Essas
ba ei as são: cul u a de culpabilização; sis ema pouco cla o; sis ema complexo; al a de ecompensas
de desempenho; excesso de indicado es; indicado es inap op iados; al a de ligação à es a égia
o ganizacional; al a de en ol imen o da ges ão de opo; al a de uso pa a a melho ia; alsas expec a i as;
al a de ecu sos com o mação; al a de comp eensão dos indicado es; p oblemas na de inição de
obje i os; sis ema de comunicação ine icaz; al a de equilíb io de indicado es; e amen as TI (Tecnologia
da In o mação) inap op iadas; al a de en ol imen o dos colabo ado es; empo e ecu sos eque idos;
di iculdades em ecolhe , analisa e ap esen a dados. Foi ambém possí el e i ica que as elações
en e es as ba ei as são complexas, exis indo á ios elacionamen os causa-e ei o, podendo a alha de
um PMS se causada po uma ou po uma combinação de á ias des as ba ei as.
Adicionalmen e, oi possí el e i ica as pe ceções da exis ência des as ba ei as numa o ganização,
con o me ap esen ado no capí ulo 3. Foi possí el iden i ica quais as ba ei as pa a as quais exis ia uma
maio pe ceção da sua exis ência, sendo ambém possí el e i ica que essas pe ceções a iam
conside a elmen e de aco do com as ca ego ias a que as pessoas pe encem, nomeadamen e o seu
121
ní el hie á quico. Is o pe mi e a e i que a e icácia de um PMS não se aduz da mesma o ma pa a odos
os ní eis hie á quicos de uma o ganização, sendo algumas ba ei as mais e iden es pa a uns ní eis
hie á quicos do que pa a ou os.
Pa a esponde à segunda pe gun a de in es igação, o am iden i icados os modelos PMS exis en es e
oi analisada a sua capacidade pa a mi iga ou elimina as ba ei as à e icácia de um PMS, con o me
ap esen ado no capí ulo 4. Apesa de não e sido encon ado nenhum PMS que solucionasse odas as
ba ei as, oi possí el iden i ica ca ac e ís icas comuns de di e en es PMS com capacidade de comba e
ba ei as comuns. Enquan o o am iden i icadas ba ei as que os PMS exis en es são capazes de elimina
ou mi iga , ou as, como cul u a de culpabilização, al a de ecu sos com o mação, al a de ecompensas
de desempenho, e sis ema de comunicação ine icaz, não o am abo dadas de manei a e icaz po
nenhum dos PMS analisados. Des a o ma o am iden i icadas lacunas nos PMS exis en es, que o am
idas em con a no desen ol imen o de um no o modelo.
De modo a esponde à segunda pe gun a de in es igação o am ambém iden i icadas, a a és de uma
e isão sis emá ica de li e a u a, as p incipais ca ac e ís icas pa a um PMS e icaz (capí ulo 5), sendo
o ganizadas em 4 dimensões:
x Cul u a: es imula melho ia con ínua; ligação à es a égia da o ganização; comunicação e icaz;
desdob amen o pela o ganização.
x Pessoas: en ol imen o das pa es in e essadas; ecu sos e o mação; ligação de desempenho a
ecompensas.
x Dados e e amen as: ges ão de dados; e amen as TI ap op iadas; p ocedimen os
documen ados.
x Indicado es: indicado es ap op iados; indicado es balanceados; de inição ap op iada de
obje i os.
Ce as ca ac e ís icas como, simplicidade, cla eza e dinamismo o am iden i icadas como essenciais
pa a odas as dimensões de um PMS. Essas ca ac e ís icas possuem elações de in e dependência
complexas, podendo se de “habili ação”, quando uma ca ac e ís ica possibili a ou a, ou de “ equisi o”,
quando uma ca ac e ís ica é necessá ia pa a que ou a exis a.
Com base no econhecimen o ob ido e de o ma a conclui a espos a à segunda pe gun a de in es igação
oi possí el desen ol e um modelo de PMS po encialmen e mais e icaz dos que os exis en es na
li e a u a, bem como a espe i a me odologia de implemen ação, que são ap esen adas no capí ulo 6.
O p ocesso de
design
e implemen ação do modelo começa com a p omoção de uma cul u a de melho ia
con ínua, o es abelecimen o de uma es a égia bem de inida e a ga an ia de uma comunicação e icaz –
122
p é- equisi os pa a que a ges ão de opo de ina obje i os cla os. Em seguida, é undamen al de ini
indicado es de desempenho adequados e equilib ados, apoiados po um p ocesso e icien e de ges ão de
dados que inclua e amen as de TI ap op iadas, ecu sos e o mação, odos documen ados em
p ocedimen os o mais.
Uma ez es abelecidos os indicado es, de em-se iden i ica ações que in luenciem posi i amen e esses
indicado es, e de ini me as de desempenho pa a pe íodos especí icos. Essas me as de em es a
inculadas a ecompensas, a uando como acili ado as do en ol imen o das pa es in e essadas. Esse
p ocesso de e se epe ido em odos os ní eis hie á quicos, começando pela de inição de obje i os. Além
disso, é impo an e e isi a o p ocesso semp e que hou e mudanças signi ica i as no ambien e in e no
ou ex e no, ga an indo que o sis ema de medição de desempenho pe maneça a ualizado e alinhado com
a es a égia o ganizacional.
O abalho ap esen ado pe mi iu o desen ol imen o de um modelo de PMS po encialmen e mais e icaz
do que os exis en es na li e a u a, assim como da espe i a me odologia de implemen ação, que de e ão
acili a a c iação, u ilização e manu enção de um PMS, e i ando as ba ei as mais comuns à e icácia. A
p incipal limi ação des e es udo eside na al a de alidação do modelo e da me odologia em o ganizações
eais.
7.2 T abalho u u o
Como ecomendações de in es igação u u a, suge e-se a alidação do modelo e me odologia
ap esen ados em con ex o eal. Pa a isso suge e-se a aplicação do modelo e me odologia no
desen ol imen o, uso e manu enção de um PMS em di e en es o ganizações. An es dessa e apa, é
essencial ealiza um diagnós ico ao PMS da o ganização, bem como das pe ceções das pessoas sob e
a exis ência das p incipais ba ei as à e icácia do PMS na o ganização. Pa a esse im, pode ão se
u ilizadas as me odologias de classi icação da capacidade de um PMS elimina ou mi iga as ba ei as,
con o me ap esen ado no e cei o a igo (Cunha e al., 2024a), bem como os mé odos de en e is as e
ques ioná ios desc i os no segundo a igo (Cunha e al., 2024d), espe i amen e. O diagnós ico des as
duas componen es de e á se epe ido após o desen ol imen o, u ilização e manu enção do PMS de
aco do com o modelo ap esen ado, de o ma a a e i a e icácia do modelo e me odologia em ambien e
eal.
123
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