ANALYSIS OF PERFORMANCE INDICATORS USAGE INTENSITY: A CONTEXTUAL APPROACH FROM AN INSTITUTIONAL PERSPECTIVE
DOI:
https://doi.org/10.11606/rco.v10i26.102686Keywords:
Performance indicators, Corporate Characteristics, Institutional Theory.Abstract
Companies may have technical characteristics and play different operational roles and possess different organizational cultures, beliefs and values. The purpose of this article is to identify the presence of specificities concerning the usage intensity of performance indicators from an institutional perspective considering different operational functions performed by companies within an agri-food supply chain. To accomplish this objective a survey along the 121 companies grouped according to their respective operational roles within the supply chain structure was performed. Data relating to the usage/not usage of 32 performance indicators were collected through a questionnaire submitted to senior managers from the investigated companies. The statistical analysis considered Fisher Exact Test and Cluster Analysis. It was revealed that the behavior of individual companies regarding the usage intensity of most performance indicators differ among groups, and specific casts of performance indicators for each of the operational functions were identified.
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