scholarly journals Performance evaluation in management accounting: apliccation of process Proknow-C for knowledge generation

2016 ◽  
Vol 15 (3) ◽  
pp. 20-38
Author(s):  
Fabiana Frigo Souza ◽  
Sandra Rolim Ensslin ◽  
Valdirene Gasparetto

This research aimed to analyze the characteristics of international scientific research about the literature fragment on the use of Performance Evaluation (PE) in Management Accounting for the knowledge generation and identifying gaps and future research possibilities. To this end, this research with qualitative approach used ProKnow-C tool for selecting the Bibliographical Portfolio (PB) and analysis of the characteristics of its publications. The research resulted in sixteen articles aligned to the subject, who composed the PB and had these results: the journal Transformations in Business and Economics is the one with the highest number of publications portfolio; of the 21 authors, of the articles of the PB, the author Mostaque Md Hussain has largest number of publications, four; the contingency theory was the most used by the authors as the foundation of the Performance Evaluation and; several studies have used the Performance Evaluation path towards becoming the metrics most dynamic. Based on the literature study, the following research gaps were identified: lack of research that focus on the agency theory and the theory of stakeholders and lack of research focusing on the PE path extended to the stakeholders. To promote advances in the field, there is a need for studies that encompass the interests of stakeholders for the use of performance appraisal system, so that they are enlarged the information to be generated by this system.

Author(s):  
Riza Hasan

Abstrak— Reformasi birokrasi merupakan upaya untuk mewujudkan tata kelola pemerintahan yang baik (good governance). Tata kelola pemerintahan yang baik salah satunya dapat diketahui dari hasil penilaian kinerja pegawai negeri sipil. Hasil penelitian ini diharapkan dapat memberikan kontribusi kepada instansi pemerintah berkaitan dengan aktivitas penilaian kinerja pegawai negeri sipil. Masalah ini membuat penulis menjadi tertarik untuk mengambil topik mengenai Efektivitas Penilaian Kinerja di Kantor BKPSDM Kabupaten Aceh Tengah. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif field research dengan pendekatan teorisasi induktif. Fokus dalam penelitian ini yaitu mengenai efektivitas penilaian kinerja di BKPSDM Kabupaten Aceh Tengah. Tujuan penelitian ini untuk mendeskripsikan dan menganalisis efektivitas penilaian kinerja dan faktor penghambat penilaian kinerja. Teknik pengumpulan data dilakukan dengan studi kepustakaan, observasi, dokumenter dan wawancara. Kemudian, untuk metode analisis data menggunakan metode analisis interaktif. Dari hasil penelitian dan analisis data, menunjukkan penilaian kinerja di Kantor BKPSDM Kabupaten Aceh Tengah tidak efektif karena sistem penilaian kinerja yang saat ini digunakan tidak sepenuhnya terintegrasi dengan standar kinerja dan indikator kinerja. Faktor penghambat dalam penilaian kinerja tersebut, antara lain: (1) BKPSDM tidak memiliki dokumen analisis jabatan, (2) Penempatan PNS dalam suatu jabatan tidak sepenuhnya memperhatikan pertimbangan antara kebutuhan suatu jabatan dengan kesesuaian latar belakang pendidikan atau kompetensi PNS yang menduduki suatu jabatan, (3) rendahanya controlling atasan kepada bawahannya dalam memberikan penilaian prilaku kerja bawahannya, hal ini menimbulkan penilaian kinerja yang tidak bersifat objektif. Kata kunci: efektivitas penilaian kinerja, sasaran kerja pegawai, prilaku kerja, pegawai negeri sipil.Abstract— Bureaucratic reform is an effort to realize good governance. Good governance can be identified in the performance evaluation of the civil servants. Thus, the writer is encouraged conduct a study under the title of “Effectiveness of Performance Appraisal at BKPSDM Office of Aceh Tengah.”  The findings are expected to contribute to government agencies in term of civil servant’s performance appraisal. This qualitative study employed a descriptive field research method with an inductive theoretical approach. The study focused on the effectiveness of performance appraisal at BKPSDM Office of Aceh Tengah. This study aims to describe and analyse the effectiveness of performance appraisal and inhibiting factors of the performance evaluation. The data were collected through literature study, observation, documentaries and interviews. Then, the data were analysed using the interactive analysis method. The findings indicate that the performance evaluation at the BKPSDM Office Aceh Tengah has not been effective. The performance appraisal system currently used is not fully integrated with performance standards and performance indicators. Inhibiting factors in the performance appraisal include (1) missing job analysis document, (2) Mismatch between the needs of an office and educational background or competence of civil servants occupying a position, (3) lack of top-down leadership control from supervisors to the subordinates in providing an in assessing work behaviour of the subordinates. This results in unobjective performance assessments. Keywords: effectiveness of performance appraisal, employee work goals, work behaviour, civil servants.


2021 ◽  
Vol 9 (3) ◽  
pp. 274
Author(s):  
Erina Krisnaningsih ◽  
Maharani Ayu Nurdiana Putri ◽  
Tsabitamia Irba ◽  
Nadi Supapto ◽  
Utama Alan Deta ◽  
...  

The purpose of this study was to analyze the scope related to the subject of problem-solving skills based on multiple representation in 2016 – 2020 with 20 documents through bibliometric analysis. The research method used was a literature study through all the articles analyzed in this study. The articles were taken from the Scopus database with sampling in 2003 – 2020, resulting in 29 scientific work data exported in *.ris (RIS) and *CVS formats. Then, those data were processed using VOSviewer and Microsoft Excel. The results of publications in the last five years have increased. Indonesia is the dominant country in publicizing papers about this topic. Institutions from Germany managed to publish most of the documents about multi representation. Meanwhile, Poland is the origin country of the authors with most publications. The visualization of research trends on multi representation resulted in four main clusters: (1) multi representation related to students, representation, and learning processes (2) multi representation as a class (3) multi representation related to the problem (4) multi representation as a model and process. Meanwhile, Indonesian researchers are very active in contributing to this topic, in line with the number of publications by country, namely Indonesia.


2020 ◽  
Vol 1674 (1) ◽  
pp. 012020
Author(s):  
R Prada-Núñez ◽  
E T Ayala ◽  
W R Avendaño-Castro

Abstract This article arises as a proposal in view of the need to evaluate the scientific competences promoted by teachers of the subject of physics at the level of basic secondary and secondary technical education. A valid questionnaire was designed from the application of scalar analysis, factorial analysis and content analysis, which is composed of 49 items evaluated by means of a Likert scale with five levels of response. It was applied in a sample of 249 students enrolled in a public educational institution during 2019, characterized by their good results in the area of physics in state tests. The results allowed the identification of strengths in the four dimensions proposed by the Ministerio de Educación Nacional, Colombia (pedagogical, didactic, disciplinary and behavioural), in contrast with some weaknesses within which the evaluation process stands out as the one with the greatest impact, since the students state that this process is assumed by the teacher as a mechanism of pressure and control. When investigating the teachers in a complementary way, positions were determined that were totally opposite to those held by the students, then it is suggested for future research to consider both the students and the teachers as informants and a supervision of the students’ notes as the end of triangulating the results to refine the conclusions, on which future improvement plans will depend.


1993 ◽  
Vol 19 (3) ◽  
Author(s):  
S. Kruger

Business ethics in business training: Oratory or the actuality. This article is the culmination of an in-depth literature study. On the one hand an attempt is made to incorporate the views of different authors, while on the other hand an attempt is made to take part in the debate which is initiated by the current renewal of interest in the subject Business Ethics. Within this framework attention is paid to the question of whether business ethics can be taught and if so, to what extent it's influence will be felt. Secondly, an insight into the teaching of business ethics in the future is provided. Within this context the approach to the teaching, the content, the role of the student and the responsibility of the educator in particular are addressed. Opsomming Hierdie artikel is die resultaat van 'n indringende literatuurstudie. Daar word gepoog om enersyds verskillende skrywers se standpunte saam te vat, maar andersyds ook kritiese kommentaar te lower en deel te neem aan die debat wat deur die huidige opiewing in die belangstelling in Bestuursetiek bestaan. Binne die raamwerk sal aandag aan die volgende geskenk word: Die beantwoording van die vraag of Bestuursetiek onderrig kan word en indien wel die trefwydte daarvan. Tweedens 'n toekomsblik op die onderrig van Bestuursetiek. Binne die konteks word die benadering tot die onderrig/ die inhoud en die rol van die student en die verantwoordelikheid van die dosent bekvk.


2021 ◽  
Vol 7 (2) ◽  
pp. 59-79
Author(s):  
Gabriela Almeida Marcon Nora ◽  
Leonardo Ensslin ◽  
Ademar Dutra ◽  
Vinícius Dezem

This paper aims to identify the international literature approaches regarding the subject of performance evaluation of the public sector. Within a qualitative approach, this research applies the ProKnow-C method to select a bibliographic portfolio (BP). It was uncovered a theoretical framework that discloses the evolution of performance evaluation in the public sector and then this paper reports, specifically, the steps of the review, which also contributes, as a guide, to the improvement of scientific literature reviews in general. In this manuscript, 39 research papers were selected out of a first search that resulted in 2228 papers. Basic and advanced bibliometric analysis were performed to identify some particularities of the research area like authors, most quoted papers and journals, besides the specific concerns of performance evaluation in the public sector, such as the need for performance appraisal fostering organizational strategy.


2020 ◽  
Vol 12 (18) ◽  
pp. 7810
Author(s):  
Taotao Yan ◽  
Jianhui Xue ◽  
Zhidong Zhou ◽  
Yongbo Wu

The present study used bibliometric methods to analyze the literature regarding the biochar effects on soil that are included in the Web of Science Core Collection database and quantified the annual number of publications in the field and distribution of publications. Using CiteSpace as a visual analytic software for the literature, the distribution of the subject categories, author collaborations, institution collaborations, international (regional) collaborations, and cocitation and keyword clustering were analyzed. The results showed the basic characteristics of the literature related to the effects of biochar on soil. Furthermore, the main research powers in this field were identified. Then, we recognized the main intellectual base in the domain of biochar effects on soil. Meanwhile, this paper revealed the research hotspots and trends of this field. Furthermore, focuses of future research in this field are discussed. The present study quantitatively and objectively describes the research status and trends of biochar effects on soil from the bibliometric perspective to promote in-depth research in this field and provide reference information for scholars in the relevant fields to refine their research directions, address specific scientific issues, and help scholars to seek/establish relevant collaborations in their fields of interests.


In a culture of development and globalization, organizations need to value their human capital. It is here that Human Resources Management and each of its areas of expertise gain importance, among them the Performance Appraisal, as it has a direct impact on the results of organizations and the performance of employees. It is from here that the subject of this research arises, to analyze the Performance Appraisal satisfaction of the Officers of Administration of the Guarda Nacional Republicana. This investigation is pertinent due to the lack of studies in public sector organizations, of which the Guarda Nacional Republicana is part, as one military security force. The overall objective of this paper is to analyze the satisfaction resulting from the Performance Appraisal process in the Guarda Nacional Republicana. Following the hypotheticaldeductive method, a questionnaire survey allowed to collect enough data to test the hypotheses of investigation, using parametric and nonparametric techniques. Thus, it was possible to conclude that the Administration Officers of the Guarda Nacional Republicana feel a slight Performance Appraisal satisfaction. This result was strongly influenced by the unsatisfactory results related to the Performance Appraisal System and the Performance Appraisal Interview, notorious in the results of the analysis of the data collected.


Author(s):  
Judson B. Murray

Daoist mysticism is a subfield in academic areas of study including comparative mysticism, Chinese religions, and Daoist studies. Methodologies employed in it often adopt and adapt different definitions, categories, and theories formulated in contemporary Western scholarship on the subject of “mysticism” for the purpose of analyzing Daoist thinkers, texts, practices, and traditions throughout the religion’s history. Important topics examined in scholarly works on Daoist mysticism include, first, Daoist views of the human self, both as it exists in its problematic state of degeneracy—physically, intellectually, emotionally, and morally—and in the natural and optimal condition it can and should embody. A point of emphasis regarding the latter condition is the self’s experience or consciousness of, conformity to, and unity with that which is of ultimate significance for Daoists: the “Way” (Dao/Tao). Daoist mystics, by understanding themselves to be microcosmic embodiments of the world and its processes, grasp that they are inherent constituents of the Dao and are unified with the totality of existence that it encompasses. Second, there is an array of Daoist self-cultivation techniques that are combined into training regimens aimed at cultivating and actualizing this awareness. Methods range from practices relating to the optimal setting and lifestyle to adopt for training, proper preparation and maintenance of the body, qi/ch’i cultivation, ethical observances, visualizations, and other meditative techniques. Third, successful training in them achieves the mystical aims, experiences, and transformations that practitioners seek, including physical vigor to aid the body’s functioning and longevity, moral integrity, profound visions, true and omniscient insight, correct and effective conduct, self-divinization, and immortality. Fourth, the scholarship also identifies both notable continuities and intriguing innovations in comparing ancient Daoist mystical ideas, practices, and goals to later expressions and elaborations of them. Studying Daoist mysticism has also reciprocally contributed to Western scholarly inquiries into theories of mysticism and comparative mysticism, not only in providing a wealth of material that is relevant to these fields, but also in offering both additional perspectives on debated issues and new trajectories for future research. For example, recent scholarship has contributed to the debate between, on the one hand, Essentialist and Decontextualist theorists and, on the other, Contextualists concerning the subject of mystical experience. Scholars of Daoist mysticism have also underscored the distinctiveness of the content and the literary form of its mystical writings, as well as the vital role the practitioner’s body plays in its theories and practices, and how these defining features distinguish Daoist mysticism from some of the world’s other mystical traditions.


Author(s):  
Vishal Gupta

The Performance Management at IRD Corporation case series is designed to be an in-depth study of performance appraisal in the R&D context. The case series can be used as a platform for discussing the rationale of performance appraisal system, system design and implementation, the differences between R&D and other work contexts (manufacturing, services, etc.), and the challenges involved in R&D management. This case revolves around the Chairman of IRD Corp and his dilemmas, providing an insight to the participants into the challenges of performance management and also R&D management. The series highlights the complex dilemmas associated with managing performance and the necessity of having a new performance evaluation system.


2018 ◽  
Vol 2018 ◽  
pp. 1-10 ◽  
Author(s):  
Ekaterina Ilgisonis ◽  
Andrey Lisitsa ◽  
Valerya Kudryavtseva ◽  
Elena Ponomarenko

Concept-centered semantic maps were created based on a text-mining analysis of PubMed using the BiblioEngine_v2018 software. The objects (“concepts”) of a semantic map can be MeSH-terms or other terms (names of proteins, diseases, chemical compounds, etc.) structured in the form of controlled vocabularies. The edges between the two objects were automatically calculated based on the index of semantic similarity, which is proportional to the number of publications related to both objects simultaneously. On the one hand, an individual semantic map created based on the already published papers allows us to trace scientific inquiry. On the other hand, a prospective analysis based on the study of PubMed search history enables us to determine the possible directions for future research.


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