Quem Coopera Cresce: O Uso de Sistemas de Avaliação de Desempenho em Cooperativas de Crédito / Who Cooperates Grows: The Use of Performance Evaluation Systems in Credit Unions
Resumo
O objetivo deste estudo é verificar as características das pesquisas científicas que tratam do fragmento da literatura dedicado ao tema avaliação de desempenho em cooperativas de crédito. A pesquisa possui abordagem qualitativa, sendo que para sua elaboração foi utilizado o ProKnow-C, instrumento construtivista amplamente difundido em pesquisas científicas para seleção e análise de portfólio bibliográfico. Ao todo foram selecionados 810 artigos que após serem submetidos ao instrumento de pesquisa resultaram em 43 estudos alinhados ao tema. A pesquisa mostrou que é crescente o interesse da academia em estudar a avaliação de desempenho em cooperativas de crédito, sendo os dois últimos anos 2017 e 2018 os mais prolíferos. Os resultados apontaram que a maioria dos estudos avalia o desempenho financeiro da cooperativa ou avalia algum elemento da gestão a partir do desempenho financeiro. Os países com maior número de publicações são Estados Unidos e Brasil, onde estão as maiores redes de pesquisa. Os artigos em geral apontavam alguma medida, métrica ou indicador de desempenho, sendo que nestas pesquisas predominaram o uso de medidas financeiras e em sua maioria sem alinhamento estratégico, o que inviabiliza sua utilização para tomada de decisão que é o objetivo final da análise de desempenho. As pesquisas sobre avaliação de desempenho em cooperativas de crédito são emergentes necessitando ainda de consolidação para o seu uso na tomada de decisão.
Palavras-chave: Avaliação de Desempenho. Cooperativas de Crédito. ProKnow-C.
ABSTRACT
This research aims to determine the characteristics of scientific research dealing with the literature of the fragment dedicated to the theme performance evaluation in credit unions. The research has a qualitative approach, and for its preparation was used ProKnow-C, constructivist instrument widespread in scientific research for selection and analysis of bibliographic portfolio. Altogether, they were selected 810 articles that after undergoing the research instrument resulted in 43 studies aligned to the theme. Research has shown that there is growing interest from academia to study the performance evaluation in credit unions, the last two years 2017 and 2018 the most prolific. The results showed that most studies evaluating the financial performance of the cooperative or evaluates a management element from financial performance. The countries with the highest number of publications are the United States and Brazil, where the largest research networks. Articles generally indicated some measure, metric or performance indicator, and these surveys predominated the use of financial measures and mostly without strategic alignment, which prevents their use for decision making that is the ultimate goal of performance analysis. The performance evaluation of research at credit unions are still emerging need of consolidation to its use in decision making where the greatest research networks.
Keywords: Performance Evaluation. Credit Unions. ProKnow-C.
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DOI: http://dx.doi.org/10.12819/2020.17.4.5
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