Evaluation of Management Control Systems in a Higher Education Institution with the Performance Management and Control

Abstract

This study aims to investigate the structure and operation of management control systems for performance evaluation in a private higher education institution (HEI). To capture the structure and operation of Management Control Systems (MCS) of the HEI, the survey instrument proposed by Ferreira and Otley was used (2006), called Performance Management and Control (PMC). Thus, an adapted PMC structure questionnaire was sent to 55 managers responsible for strategic actions and plans established in the business of the HEI, having 48 answered questionnaires. Also, four out of the five directors of the business school of the HEI were interviewed, besides the documentary research, for the triangulation of data and to validate the results. In data analysis, the techniques of descriptive statistics and information entropy were used. The results show that the overall level of performance evaluation for MCS reached a mean of 3.62 on the scale, less than partial agreement on the items presented. Some weaknesses were pointed out in the system used, and it was also denoted the need for better alignment among strategy, performance and control. It is concluded that the adapted PMC structure questionnaire managed to capture the structure and operation of MCS for performance evaluation in the HEI.

Time-related work stress and counterproductive work behavior

“…This study’s findings suggest that organizations should stimulate their employees to communicate their concerns when they encounter significant time stress. This point might be complicated though, to the extent that employees’ personal prestige and fear of losing face, especially prominent in educational settings, leaves them reluctant to admit that they cannot complete their job duties in the time allotted (Beuren and Teixeira, 2014; Decramer et al , 2012). Through proactive efforts to identify employees who suffer from severe time pressures, senior decision makers might establish more specific, transparent guidelines and job obligations, especially among new hires (Saks et al , 2007).…”

“…This study's findings suggest that organizations should stimulate their employees to communicate their concerns when they encounter significant time stress. This point might be complicated though, to the extent that employees' personal prestige and fear of losing face, especially prominent in educational settings, leaves them reluctant to admit that they cannot complete their job duties in the time allotted (Beuren and Teixeira, 2014;Decramer et al, 2012).…”

Propuesta de arquitectura de microservicios, metodología Scrum para una aplicación móvil de control académico: Caso Escuela Profesional de Obstetricia de la UNMSM

“…Otra importante funcionalidad es la "señalización", esto quiere decir, mostrar a los empleados la importancia de los aspectos estratégicos establecidos y brindar información no financiera a los stakeholders, tales como la innovación, operaciones, niveles de satisfacción del cliente, entre otros. Fuente: Adaptado de (Ferreira & Otley, 2006) citado en (Beuren & Teixeira, 2014).…”

Níveis de utilização e importância atribuídos aos indicadores não financeiros por empresas da região sul de Santa Catarina

“…Entretanto, convém ressalvar que há a possibilidade de que as respostas coligidas tenham sido influenciadas pelo texto inicial desta parte do questionário que destacava que os indicadores não financeiros podem ser tão relevantes quanto as métricas financeiras, o que está fundamentado na literatura mencionada anteriormente (FROST, 1999;BORTOLUZZI;ENSSLIN;ENSSLIN, 2011;TEIXEIRA, 2014;CALLADO, 2016). A priori, considerou-se que esse tipo de comentário não teria capacidade de influenciar os respondentes, mas não se tem condições de aferir a respeito e os autores entendem como salutar deixar isso evidente.…”