Performance measurement and management: a case study in a Guardianship Council

Authors

DOI:

https://doi.org/10.5965/2316419011202022066

Keywords:

management, performance, measurement, Guardianship Council, public accounting

Abstract

The present research aimed to verify the existence of a performance measurement system in the Guardianship Council and how this can help to manage and improve the delivery of services to the community. For that, a case study was carried out with a Guardianship Council in a city in the state of Paraíba and interviews were carried out with the five (05) councilors that form the body, with a total duration of two hours and thirty minutes, on the 6th and May 7, 2021. The result of the study showed that the use of performance indicators, despite existing through diaries and folders, still occurs in a very simple way, where they are only filed and serve more for the purposes of accountability to higher bodies, than for strategic direction and monitoring of the body's performance. Regarding the involvement of the population, there is still a distance and lack of accountability for services. The technological aspects, despite supplying the actions developed, need advances in terms of software, which can facilitate the work of the counselors and the creation of computerized databases, allowing more agility in the processes and follow-ups.

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Author Biographies

Rayane Farias dos Santos, University of Brasília, UnB, Brazil.

Has a Master’s degree in Accounting Sciences from the Paraíba Federal University, UFPB, Brazil.

MBA in Financial Management, Auditing, and Controllership from the Patos Integrated Universities, FIP, Brazil.

Graduated in Accounting Sciences at the Paraíba State University, UEPB, Brazil.

Marcos Igor da Costa Santos, Federal University of Alagoas, UFAL, Brazil.

PhD in Accounting Sciences from the Paraíba Federal University, UFPB, Brazil.

Has a Master’s degree in Accounting Sciences from the University of Brasília, UnB, Brazil.

Specialist in Controllership and Auditing from the University Center of João Pessoa UNIPÊ, Brazil.

Graduated in Accounting Sciences at the University Center of João Pessoa, UNIPÊ, Brazil.

Graduated in Business Administration and Law at the da Paraíba Higher Education Institute (IESP), Brazil.

Professor at the Alagoas Federal University, UFAL, Brazil.

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Published

2022-06-29

How to Cite

Santos, R. F. dos, & Santos, M. I. da C. (2022). Performance measurement and management: a case study in a Guardianship Council. Revista Brasileira De Contabilidade E Gestão, 11(20), 066–081. https://doi.org/10.5965/2316419011202022066

Issue

Vol. 11 No. 20 (2022)

Section

Articles

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Copyright (c) 2022 Rayane Farias dos Santos, Marcos Igor da Costa Santos

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