THE IMPACT OF THE EXPANSION PLAN ON THE
DESIGN AND USE OF THE PERFORMANCE MEASUREMENT SYSTEMS
Name: AFONSO CELSO KINJI TAKEMOTO
Publication date: 11/08/2022
Advisor:
Name |
Role |
|---|---|
| ROSIMEIRE PIMENTEL GONZAGA | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| EMANUEL RODRIGUES JUNQUEIRA DE MATOS | Internal Examiner * |
| ROSIMEIRE PIMENTEL GONZAGA | Advisor * |
Summary: The present study aimed to investigate the impacts of the Expansion Plan on the design and use
of performance evaluation systems. It was configured as a single case study and it had the Delta
organization PMS as the object of study. Data collection took place by sending an electronic
questionnaire, conducting interviews and observation. Ferreira and Otley`s (2009) framework
and the Content Analysis procedure according to Bardin (2006) were adopted. The observed
company operates in the automotive segment and has approximately 4200 direct employees.
The firm`s purchasing department, with approximately 60 employees, was selected for the
purposes of the research. The investigation led to the conclusion that: (1) the Expansion Plan
impacts the design of PMS; (2) the Expansion Plan results in adjustments in the design of the
PMS and can also be the result of the PMS; (3) the typification of plans and strategies would
be a relevant increment to the adopted framework; (4) Ferreira and Otley`s (2009) model
enabled a holistic analysis that resulted in the perception that the information generated by the
organization`s PMS is used interactively by management; and (5) in the midst of the debate
about the analysis of PMS as a package or as isolated systems, it became evident that (a) the
package approach proved to be efficient and in line with reality; and (b) the holistic analysis
does not necessarily require the investigation of all the organization`s control systems and
subsystems. Among the limitations faced, it is emphasized that the study investigated only one
department and that the methodological choices can cause bias in the analysis, that is, different
methodological propositions could result in different analyses, findings and conclusions.
