Multidimensional Performance Measures as Inductors of the Adoption of Best Practices and the Achievement of Projects’ Goals

Abstract

“Sebrae at your doorstep” is the program designed by Sebrae, the Brazilian Micro and Small Business Support Service, to actively approach companies offering basic management tools and its catalogue of business solutions. In 2014 it was executed in 24 states of Brazil, having reached 451 thousand companies. Its Responsibility Matrix involves responsibilities from the states that execute the program and the national Sebrae body that establishes and observes the employment of standardized guidelines, albeit with no hierarchical superior influence on the states. Given these characteristics and the heterogeneity of the environments in which the projects operated, a multidimensional set of performance measures was designed to induce the adoption of best practices and national guidelines by each of the states. Through a regression using the ordinary least square technique, this paper has confirmed that the adherence to the framework of performance measures constructed is an effective instrument both to the accomplishment of finalistic goals – application of the solutions indicated on consultancies and overall satisfaction by the companies visited – and the encouragement to the observance of national guidelines and desired best practices in the implementation of the program. This corroborates the strategic notion of performance measures as a valid instrument to pursue primary objectives and promote alignment of management processes.

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Author Information
Tiago Melo, Universidad de Salamanca, Spain
Hugo Roth Cardoso, Brazilian Micro and Small Business Support Service, Brazil
Pedro Beck Di Bernardi, Beck Gestao Empresarial, Brazil

• Category: Business Administration and Business Economics, Marketing, Accounting

Posted by James Alexander Gordon

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