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
Resumen
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.
Referencias
BARBU, T. C; BOITAN, Iustina Alina. Cooperative Banks’business Model at The Crossroads Between Financial Performance And Societal Involvement. Ekonomický časopis (Journal of Economics), v. 67, n. 2, 2019. [PB36]
BASSEM, B. S. Governance and performance of microfinance institutions in Mediterranean countries. Journal of Business Economics and Management, v. 10, n. 1, p. 31-43, 2009. [PB6]
BATTAGLIA, F et al. The efficiency of cooperative banks: the impact of environmental economic conditions. Applied Financial Economics, v. 20, n. 17, p. 1363-1376, 2010. [PB14]
BAUER, K. Detecting abnormal credit union performance. Journal of Banking & Finance, v. 32, n. 4, p. 573-586, 2008. [PB11]
BEISLAND, L. A; MERSLAND, R; RANDØY, T. The Association between microfinance rating scores and corporate governance: a global survey. International Review of Financial Analysis, v. 35, p. 268-280, 2014. [PB22]
BITITCI, U et al. Performance measurement: challenges for tomorrow. International journal of management reviews, v. 14, n. 3, p. 305-327, 2012.
BOURNE, M et al. Designing, implementing and updating performance measurement systems. International journal of operations & production management, v. 20, n. 7, p. 754-771, 2000.
BRESSAN, V. G. F; SOUZA, D. C. D; BRESSAN, A. A. (2017). Income Smoothing: a study of the health sector’s credit unions. Revista Brasileira de Gestão de Negócios, 19(66), 627-643.
CARNEIRO-DA-CUNHA, J. A; HOURNEAUX JR, F; CORRÊA, H. L. Evolution and chronology of the organisational performance measurement field. International Journal of Business Performance Management, v. 17, n. 2, p. 223-240, 2016.
DA SILVA, T. Pedro et al. Financial and economic performance of major Brazilian credit cooperatives. Contaduría y administración, v. 62, n. 5, p. 1442-1459, 2017. [PB26]
DANDAPANI, K; KARELS, Gordon V.; LAWRENCE, Edward R. Internet banking services and credit union performance. Managerial Finance, v. 34, n. 6, p. 437-446, 2008. [PB16]
DANTAS, J. A; BARROS, B. M. A; RAMOS FERNANDES, B. V. Earnings management in credit unions in Brazil. Revista ambiente contabil, v. 10, n. 2, p. 342-363, 2018. [PB39]
DATO, M. H; MERSLAND, R; MORI, N. Board committees and performance in microfinance institutions: Evidence from Ethiopia. International Journal of Emerging Markets, v. 13, n. 2, p. 350-370, 2018. [PB28].
DEMARTINI, C; MELLA, P. Beyond feedback control: the interactive use of performance management systems. Implications for process innovation in Italian healthcare organizations. The International journal of health planning and management, v. 29, n. 1, p. e1-e30, 2014.
DUNCAN, E; ELLIOTT, G. Efficiency, customer service and financial performance among Australian financial institutions. International Journal of bank marketing, v. 22, n. 5, p. 319-342, 2004. [PB4]
DUTRA, Ademar et al. The construction of knowledge from the scientific literature about the theme seaport performance evaluation. International Journal of Productivity and Performance Management, v. 64, n. 2, p. 243-269, 2015.
FERNANDEZ LORENZO, A et al. The management of cooperatives: A study in Savings and Credit sector of Quito, Ecuador. Revista Cooperativismo Y Desarrollo-Coodes, v. 5, n. 2, p. 210-220, 2017. [PB42].
FERREIRA, M. A. M; GONÇALVES, R. M. L; BRAGA, M. J. Investigação do desempenho das cooperativas de crédito de Minas Gerais por meio da Análise Envoltória de Dados (DEA). Economia Aplicada, v. 11, n. 3, p. 425-445, 2007. [PB15].
FORGIONE, A. F; MIGLIARDO, C. Forecasting distress in cooperative banks: The role of asset quality. International Journal of Forecasting, v. 34, n. 4, p. 678-695, 2018. [PB41]
.
FRANCO-SANTOS, M. et al. Towards a definition of a business performance measurement system. International Journal of Operations & Production Management, v. 27, n. 8, p. 784-801, 2007.
FRANCO-SANTOS, M; LUCIANETTI, L; BOURNE, M. Contemporary performance measurement systems: A review of their consequences and a framework for research. Management accounting research, v. 23, n. 2, p. 79-119, 2012.
FRIED, H. O.; LOVELL, C. A K; EECKAUT, P. V. Evaluating the performance of US credit unions. Journal of Banking & Finance, v. 17, n. 2-3, p. 251-265, 1993. [PB2].
GHOSH, S; ANSARI, J. Board characteristics and financial performance: Evidence from Indian cooperative banks. Journal of Co-operative Organization and Management, v. 6, n. 2, p. 86-93, 2018. [PB35]
GLASS, J. C; MCKILLOP, D. G. The impact of differing operating environments on US Credit Union Performance, 1993–2001. Applied Financial Economics, v. 16, n. 17, p. 1285-1300, 2006. [PB17].
GLASS, J. C; MCKILLOP, D. G.; QUINN, B. Modelling the performance of Irish credit unions, 2002 to 2010. Financial Accountability & Management, v. 30, n. 4, p. 430-453, 2014. [PB24].
GOENNER, C. F. The market for private student loans: an analysis of credit union exposure, risk, and returns. Review of Quantitative Finance and Accounting, v. 50, n. 4, p. 1227-1251, 2018. [PB33].
HARTARSKA, V. Governance and performance of microfinance institutions in Central and Eastern Europe and the newly independent states. World development, v. 33, n. 10, p. 1627-1643, 2005. [PB1]
HASAN, T; QUAYES, S; KHALILY, B. Role of governance on performance of microfinance institutions in Bangladesh. Eurasian Economic Review, v. 9, n. 1, p. 91-106, 2019. [PB31]
IOANNI SCHINIOTAKIS, N. Profitability factors and efficiency of Greek banks. EuroMed Journal of Business, v. 7, n. 2, p. 185-200, 2012. [PB21]
JOO, Seong-Jong et al. Measuring the comparative performance of branches of a credit union for internal benchmarking. Benchmarking: An International Journal, v. 24, n. 6, p. 1663-1674, 2017. [PB43]
KALU, E. O.; SHIELER, B; AMU, C. U. Credit risk management and financial performance of microfinance institutions in Kampala, Uganda. Independent journal of management & production, v. 9, n. 1, p. 153-169, 2018. [PB29]
KAMUKAMA, N; AHIAUZU, A; NTAYI, J. M. Competitive advantage: mediator of intellectual capital and performance. Journal of intellectual capital, v. 12, n. 1, p. 152-164, 2011. [PB3]
KRUSE, N; VERBEETEN, F. HM; MÖLLER, K. Leadership style, performance measure use and innovation in research and development projects. 2015.
KUC, Matěj et al. A Financial Performance Comparison of Czech Credit Unions and European Cooperative Banks. Prague Economic Papers, v. 2018, n. 6, p. 723-742, 2018. [PB40]
KYEREBOAH-COLEMAN, A; OSEI, K.A. Outreach and profitability of microfinance institutions: the role of governance. Journal of Economic Studies, v. 35, n. 3, p. 236-248, 2008. [PB5]
LOUIS, P; SERET, A; BAESENS, B. Financial efficiency and social impact of microfinance institutions using self-organizing maps. World Development, v. 46, p. 197-210, 2013. [PB7]
MAIA, S. C. Gerenciamento de resultados em cooperativas de crédito no Brasil. Brazilian Business Review, v. 10, n. 4, p. 96-116, 2012.
MANOS, R; YARON, J. Key issues in assessing the performance of microfinance institutions. BEISLAND, Leif Atle; MERSLAND, Roy; RANDØY, Trond. The Association between microfinance rating scores and corporate governance: a global survey. International Review of Financial Analysis, v. 35, p. 268-280, 2014.29, n. 1-2, p. 101-122, 2009. [PB20]
MCCUNN, P. The Balanced Scorecard... the eleventh commandment. Management Accounting: Magazine for Chartered Management Accountants, v. 76, n. 11, p. 34-36, 1998.
MCKILLOP, D. G.; COLIN GLASS, J.; WARD, Ann-Marie. Cost efficiency, environmental influences and UK credit unions, 1991 to 2001. Managerial Finance, v. 31, n. 11, p. 72-86, 2005. [PB23]
MITE-ALBÁN, M. T. Estrategias de contabilidad de gestión aplicada a pymes revisión literaria. Revista Lasallista de Investigación, v. 15, n. 2, p. 256-270, 2018.
NEELY, A; GREGORY, M; PLATTS, Ken. Performance measurement system design: a literature review and research agenda. International journal of operations & production management, v. 15, n. 4, p. 80-116, 1995.
NUDURUPATI, S. S. et al. State of the art literature review on performance measurement. Computers & Industrial Engineering, v. 60, n. 2, p. 279-290, 2011.
PILLE, P; PARADI, J. C. Financial performance analysis of Ontario (Canada) Credit Unions: An application of DEA in the regulatory environment. European Journal of Operational Research, v. 139, n. 2, p. 339-350, 2002. [PB9]
QUAYES, S; JOSEPH, G. Legal systems and performance of microfinance institutions. International review of applied economics, v. 31, n. 3, p. 304-317, 2017. [PB30]
RALSTON, D; WRIGHT, A; GARDEN, K. Can mergers ensure the survival of credit unions in the third millennium? Journal of Banking & Finance, v. 25, n. 12, p. 2277-2304, 2001. [PB8]
SEVERGNINI, E et al. A Dimensional Analysis of the use of Performance Measurement Systems in Credit Cooperatives. Contabilidade, Gestão e Governanca, v. 20, n. 3, p. 392-415, 2017. [PB37]
SPEKLE, R. F.; VERBEETEN, F. HM. The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, v. 25, n. 2, p. 131-146, 2014.
TCHUIGOUA, H. T. Governance effectiveness and earnings quality: Evidence from microfinance institutions. Comptabilité-Contrôle-Audit, v. 24, n. 2, p. 73-111, 2018. [PB32]
TCHUIGOUA, H. T; NEKHILI, M. Gestion des risques et performance des institutions de microfinance. Revue d'économie industrielle, n. 138, p. 127-148, 2012. [PB25]
VALMORBIDA, S. M. I; ENSSLIN, L. Construção de conhecimento sobre avaliação de desempenho para gestão organizacional: uma investigação nas pesquisas científicas internacionais. Revista Contemporânea de Contabilidade, v. 13, n. 28, p. 123-148, 2016.
VALMORBIDA, S. M. I; ENSSLIN, S. R; ENSSLIN, L. Avaliação de Desempenho e Contabilidade Gerencial: Revisão Integrativa da Literatura para Superar as Dificuldades de Aplicação Prática da Avaliação de Desempenho na Gestão Organizacional. Revista Contabilidade, Gestão e Governança, v. 21, n. 3, p. 339-360, 2018.
VAN CAMP, J; BRAET, J. Taxonomizing performance measurement systems’ failures. International journal of productivity and performance management, v. 65, n. 5, p. 672-693, 2016.
VENTURA, E. C. F; FONTES FILHO, J. R; SOARES, M. M. Governança cooperativa: diretrizes e mecanismos para fortalecimento da governança em cooperativas de crédito. Brasília: BCB, p. 257, 2009.
WAWERU, N; SPRAAKMAN, G. The use of performance measures: case studies from the microfinance sector in Kenya. Qualitative Research in Accounting & Management, v. 9, n. 1, p. 44-65, 2012. [PB19]
WESTLEY, G. D.; SHAFFER, S. Credit union policies and performance in Latin America. Journal of Banking & Finance, v. 23, n. 9, p. 1303-1329, 1999. [PB12]
WESTRUP, M. N; OLIVEIRA CAMILO, S. P; ESTEVAM, D. O. Dominance of members takers or resource savers in credit cooperatives and performance: analysis under the perspective of agency theory. NAVUS - Revista de Gestão e Tecnologia, v. 8, n. 2, p. 27-42, 2018. [PB38]
WIDIARTO, I; EMROUZNEJAD, A. Social and financial efficiency of Islamic microfinance institutions: A Data Envelopment Analysis application. Socio-Economic Planning Sciences, v. 50, p. 1-17, 2015. [PB13]
WORTHINGTON, A. C. Measuring technical efficiency in Australian credit unions. The Manchester School, v. 67, n. 2, p. 231-248, 1999. [PB10]
WORTHINGTON, A. C. Testing the Association between Production and Financial Performance: Evidence from a Not‐for‐Profit, Cooperative Setting. Annals of Public and Cooperative Economics, v. 69, n. 1, p. 67-83, 1998. [PB18].
YAMORI, N; HARIMAYA, K; TOMIMURA, K. Corporate governance structure and efficiencies of cooperative banks. International Journal of Finance & Economics, v. 22, n. 4, p. 368-378, 2017. [PB27].
DOI: http://dx.doi.org/10.12819/2020.17.4.5
Enlaces refback
- No hay ningún enlace refback.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-SinObraDerivada 4.0 Internacional.
Atribuição (BY): Os licenciados têm o direito de copiar, distribuir, exibir e executar a obra e fazer trabalhos derivados dela, conquanto que deem créditos devidos ao autor ou licenciador, na maneira especificada por estes.
Não Comercial (NC): Os licenciados podem copiar, distribuir, exibir e executar a obra e fazer trabalhos derivados dela, desde que sejam para fins não-comerciais
Sem Derivações (ND): Os licenciados podem copiar, distribuir, exibir e executar apenas cópias exatas da obra, não podendo criar derivações da mesma.
ISSN 1806-6356 (Impresso) e 2317-2983 (Eletrônico)