Mapeamento Sistemático das Métricas de Desempenho Financeiro e Organizacional
Systematic Mapping of Financial and Organizational Performance Metrics
DOI:
https://doi.org/10.48075/csar.v29i49.34520Abstract
The objective of this research is to carry out a systematic mapping of literature on financial performance metrics and organizational performance over the last decades, in the areas of economics and management. To this end, the Scopus journal database was used, where primary studies were collected and subsequently the content of the abstracts was extracted using the content analysis technique. The research protocol developed by (Tranfield et al. 2003) was used, considering its steps: (i) planning the systematic review; (ii) conducting the systematic review and (iii) dissemination of knowledge. In addition, the data from the final corpus were processed by the bibliometric packages VOSviewer - Visualizing scientific landscapes, bibliometrix: An R-tool for comprehensive science mapping analysis and T-LAB Plus version 2022. The results analysed from the corpus show that the theme still has room to be explored in other studies in the future. A co-citation analysis of documents was also performed, revealing two groups that showed that authors worked with two complementary aspects: financial performance and organizational performance. The words in the corpus were also evaluated, revealing the presence of an association measured by the Jaccard association coefficient between the performance construct (financial and/or organizational) and the other various keywords in the corpus. Among the pairs of words with statistically significant associations were “Indicators” and “Performance”, as well as “Performance” and “Innovation”. These associations measured by Jaccard show that there is a statistically significant association between the different measurement indicators involving financial and organizational performance. Finally, a list of proposed future research was indicated so that those interested in the explored theme can delve deeper into the analysis of knowledge on the subject in question.
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