A Dimensional Analysis Of The Use Of Performance Measurement Systems In Credit Cooperatives

The appropriate use of organizational performance information influences an organization's results and capabilities. In the literature, there are four dimensions to the use of the performance measurement system (PMS) such as monitoring, attention focus, strategic decision-making, and legitimacy. Although the use of PMS is frequent in private enterprises, few studies have been concerned with analyzing the reasons and adequacies of PMS in credit cooperatives (CC). Thus, the paper's main goal is to analyze the ways in which PMS is used and their respective objectives in CC. In field research, we investigate three cooperatives representing the largest organizations in Brazil. By means of a bibliometric study and qualitative inquiry with multiple companies (multiple cases), we interviewed their executives. The bibliometric study provided subsidies to propose a classification of PMS, as well as an analysis of similarities and divergences between the classifications presented in the literature. In the qualitative inquiry, four dimensions of PMS were observed and confirmed in the CC's management. In addition, based on the interviews with the executives, two new dimensions of the PMS were proposed, such as Incentives, Rewards, and Human Valorization.