THE INFLUENCE OF PERFORMANCE EVALUATION ON PERSONNEL TURNOVER OF AN ELECTRICITY CONCESSION COMPANY IN THE MIDWEST

Authors

  • Márcia Maria dos Santos Bortolocci Espejo Universidade Federal de Mato Grosso do Sul
  • Willian Souza Araújo Universidade Federal de Mato Grosso do Sul
  • Natália Fernandes UFMS - Universidade Federal de Mato Grosso do Sul
  • Fábio Domingues Universidade Federal de Mato Grosso do Sul

DOI:

https://doi.org/10.51320/rmc.v22i2.1198

Keywords:

Management Control System, Performance Evaluation, turnover

Abstract

In an environment eager for cost control, understanding the organization’s behavior is paramount for measuring and quantifying processes. The basic principle of the Management Control System (SCG) is to structure and organize information so that it is useful to managers in decision-making processes. Knowing what the concept is, it is understood the extent of its applications, being possible to result in the loss of focus of the original concept. This study aims to evaluate the People Management processes, such as Performance Evaluation and turnover, as well as the attempt to correlate these two SCG processes. The data collected from the energy concessionaire date from 2003 to August 2017, going through various management phases over time and their differences in the evaluation model. With the available quantitative data, the tools can be statistically evaluated. The importance of such a study, both for the organization and for the academy, is verified by measuring two variables that are subjectively connected. Bringing the statistical correlation to this information can open up new ways of exploring the decision-making process by the managers of this and other organizations. At the end of the study, the results demonstrate the non-relationship between the Performance Assessment and turnover tools, but it opens up new possibilities for research in the organization, which may be more decisive in the decision of the turnover and doubts about the effectiveness of the Performance Assessment.

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Author Biography

Natália Fernandes, UFMS - Universidade Federal de Mato Grosso do Sul

Mestre em Contabilidade - UFMS

Graduação em Ciências Contábeis - UNIP

Published

2021-08-20

How to Cite

Espejo, M. M. dos S. B., Araújo, W. S., Fernandes, N. ., & Domingues, F. (2021). THE INFLUENCE OF PERFORMANCE EVALUATION ON PERSONNEL TURNOVER OF AN ELECTRICITY CONCESSION COMPANY IN THE MIDWEST. Revista Mineira De Contabilidade, 22(2), 51–64. https://doi.org/10.51320/rmc.v22i2.1198

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