ارائه چارچوب مفهومی ارزیابی عملکرد در شرکت‌ها

هدف: علی‌رغم انجام پژوهش‌های متعدد در حوزۀ ارزیابی عملکرد و ارائه مدل‌های مختلف برای آن، یک ساختار مفهومی مشخص و استاندارد برای مدل‌های ارزیابی عملکرد وجود ندارد. این موضوع سبب شده است که مدل‌های متنوع موجود، ابعاد مختلف عملکرد سازمان‎ها را به نحو جامعی پوشش نداده و طراحی مدل‌های جدید و یا انتخاب از میان مدل‌های موجود را به امری دشوار بدل نماید. از این‌رو، در حوزۀ حسابداری مدیریت، به یک چارچوب مفهومی برای ارزیابی عملکرد نیاز است تا ابعاد و ویژگی‌های یک مدل ارزیابی عملکرد مناسب را روشن سازد. روش: این پژوهش با استفاده از روش کیفی نظریه‌پردازی زمینه‌بنیان از طریق مصاحبه با خبرگان حوزۀ حسابداری مدیریت، اقدام به ارائۀ چارچوب مفهومی ارزیابی عملکرد و الزامات مدل‌های ارزیابی عملکرد نموده است. یافته‌ها: چارچوب مفهومی ارزیابی عملکرد در شرکت‌ها، در ابتدا محرک‌هایی را که منجر به ظهور پدیدۀ ارزیابی عملکرد شده‌اند، شناسایی می‌کند. در گام بعدی، طرح کلان ارزیابی عملکرد در قالب سه مرحلۀ هدف‌گذاری، شاخص‌گذاری و ارزیابی و گزارشگری ارائه شده است. در این چارچوب، نتایج و پیامدهای مطلوب و نامطلوب نظام ارزیابی عملکرد و همچنین عوامل تاثیرگذار بر آن ارائه شده‌اند. سپس بر اساس چارچوب مفهومی حاصل‌شده، چک‌لیست موارد قابل توجه در طراحی و ارزیابی مدل‌های ارزیابی عملکرد ارائه شده است. نتیجه‎گیری: با عنایت به خلاء وجود چارچوب مفهومی ارزیابی عملکرد شرکت‌ها، از چارچوب مفهومی ارائه‌شده در این پژوهش و چک‌لیست مستخرج از آن می‌توان به عنوان راهنمای طراحی مدل‌های ارزیابی عملکرد و همچنین معیاری برای بررسی کامل بودن مدل‌های ارزیابی عملکرد موجود و پیاده‌سازی آن‌ها استفاده کرد.

a conceptual framework for performance evaluation in corporations

objective: every corporation continuously seeks to achieve its predetermined goals. in this regard, the corporation defines its strategy as achieving its goals. in this direction, essential questions are faced by corporations. questions such as whether the business is moving toward achieving predetermined goals. how can the movement of the business towards its goals be improved? how does each business component play a role in achieving the goals? sometimes more fundamental questions arise for the corporation. questions such as whether the purposes of the business are correctly defined. is the strategy adopted by the business appropriate? in order to answer these questions, businesses constantly check their path towards their goals by using performance evaluation models. performance evaluation, through clarifying the performance of the business in moving towards the goals, helps managers and other stakeholders to identify the business’s strengths and weaknesses, evaluate the business’s success in various functional areas and take appropriate measures to correct the deficiencies. despite numerous studies on performance evaluation and the different models to measure a corporation’s performance, there is no clear conceptual framework for performance evaluation in corporations. this has led to the fact that the available performance evaluation models do not comprehensively cover different dimensions of organizational performance. also, this makes designing new models or choosing from existing models a challenging decision. therefore, a conceptual framework for performance evaluation is needed in management accounting to clarify the dimensions and characteristics of an appropriate performance evaluation model. the main question of this research is to recognize the phenomenon of performance evaluation and identify the components of the conceptual framework of performance evaluation to be considered as a basis for developing and evaluating performance evaluation models. method: this research has presented the conceptual framework of performance evaluation and the requirements of performance evaluation models using the qualitative research method of grounded theory. data was collected through in-depth interviews with experts in this field with epistemic and performative expertise. the theoretical sampling method has been used in this research. also, the interviewees were selected using the snowball method. sampling and data collection continued until theoretical saturation was reached. theoretical saturation was achieved by conducting 16 interviews. results: the resulting conceptual framework first identifies the drivers that led to the emergence of the performance evaluation phenomenon. these drivers include intra-organizational and extra-organizational drivers. extra-organizational drivers have competition and the complexity of the business environment, and intra-organizational drivers include performance control, planning and budgeting, motivating and rewarding employees, and identifying opportunities for performance improvement. all drivers are summarized in better decision-making for optimal resource allocation. in the next step, the performance evaluation master plan is presented in three sections: goal setting, performance measures setting, and evaluation and reporting.the goal-setting section determines what the organization is looking for and what information requirements the performance evaluation system should answer. the goal-setting section involves identifying the goals and strategies of the organization and its implementation plans, as well as identifying users of performance evaluation information and their requirements. identifying the users of the performance evaluation system and their information needs is integral to the goal-setting section.