Contabilidad y Negocios. Vol. 19 Núm. 38 (2024)

URI permanente para esta colecciónhttps://hdl.handle.net/20.500.14657/202961

Tabla de Contenido


Artículos
  • La gestión del desempeño laboral: El efecto mediador del mindfulness entre el capital psicológico y el autoliderazgo Bazán Tejada, Carlos Armando; Tutaya Zevallos, Roxana María; Ortíz Chamochumbi, Daniel; 10-35
  • Uso del sistema de medición del desempeño (PMS) como herramienta de motivación, satisfacción y compromiso Marques, Fabiane Alves; Da Cruz, Ana Paula Capuano; Gomes, Débora Gomes de; Espejo, Márcia Maria dos Santos Bortolocci; Da Silva, Deoclécio Junior Cardoso ; 36-63
  • Participação orçamentária e desempenho mediado pela satisfação e envolvimento no trabalho em empresas do Timor-Leste Guterres, Marta; Lavarda, Carlos Eduardo Facin; 64-97
  • Influencia de las formas de financiamiento a corto plazo en el riesgo sistemático de las empresas latinoamericanas Pires, Paulo Alexandre da Silva; Rodrigues Junior, Moacir Manoel; Ribeiro, Alex Mussoi; 98-118
  • Riesgo crediticio y proceso de cobranzas en instituciones de educación privadas Villacrés Armas, Clara Elizabeth; Pérez Barral, Osmany; 119-140
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    • Ítem
      Uso del sistema de medición del desempeño (PMS) como herramienta de motivación, satisfacción y compromiso
      (Pontificia Universidad Católica del Perú, 2024-12-12) Marques, Fabiane Alves; Cruz, Ana Paula Capuano da; Gomes, Débora Gomes de; Espejo, Márcia Maria dos Santos Bortolocci; Silva, Deoclécio Junior Cardoso da
      This research aims at understanding how the performance measurement system (PMS) is reflected in work engagement, motivation and satisfaction. Data were collected from 11 surveys completed by coordinators and managers from a petroleum refinery located in the southern region of Rio Grande do Sul. Henri (2006) and Simons (1995) approaches on the performance measurement system were adopted together with employee behavioral indicators (such as motivation, satisfaction and engagement) as elements to conduct surveys which were subsequently under content analysis (Bardin, 2016). The results evidenced that PMS is being applied at the company through dialogue, communication, safety and training. The refinery fosters work engagement, motivation and satisfaction, making employees feel proud, content and happy to be part of the organization. This encourages them to have a better performance and carry out their activities enthusiastically and with a clear focus. The findings show that PMS is favorably applied in a diagnostic and interactive manner in the organization under study. The relevance of this research is evident since organizations continually face a rising number of internal and external challenges including the need to motivate employees to increase productivity and reinforce work engagement.
    • Ítem
      Participação orçamentária e desempenho mediado pela satisfação e envolvimento no trabalho em empresas do Timor-Leste
      (Pontificia Universidad Católica del Perú, 2024-12-26) Guterres, Marta; Lavarda, Carlos Eduardo Facin
      Budgetary participation is paramount in organizational management since it has a direct impact on operations efficacy and the organization success. At Timor-Leste, where managerial practices are still being developed, budgetary participation can be crucial to improve organizational performance. This research analyzed how budgetary participation affects employee and management performance focusing on the mediation of work satisfaction and engagement. Based on the Theory of Task Motivation and Incentives and the Theory of Goal Setting and Task Performance (Locke, 1968; Locke & Latham, 1990), how budgetary participation affects performance is studied considering work satisfaction and engagement mediation effects. A quantitative approach was used in this research by conducting surveys that were completed by ninety-three managers from companies associated to Timor-Leste’s Chamber of Commerce and Trade (CCI-TL). Partial least squares structural equation modeling (PLS-SEM) was used to demonstrate direct relationships mediated between budgetary participation, work satisfaction, work engagement and performance. The findings show that budgetary participation does not affect directly employee performance, but improves managerial performance; also, it reflects a positive relationship between work satisfaction and work engagement. Lastly, the importance of fostering employee participation to improve Timor-Leste organizational performance is highlighted.