GOALS DEFINITION FOR BANK AGENCIES PERFORMANCE EVALUATION

Authors

  • Idalberto José das Neves Júnior Universidade Católica de Brasília
  • Solange Garcia Universidade de Brasília
  • Beatriz Fátima Morgan Universidade de Brasília

Abstract

The present article has the objective to verify if the goals attributed to the bank agencies of a Brazilian institution for performance evaluation are defined in accordance with the variables characteristic of business generation capacity. Regarding the performance presented in 2002, analysis of tree groups are done: agencies that systematically surpass their goals; agencies that present performance in accordance with the expected; and agencies that systematically do not reach their goals. These groups are analyzed in set with 12 groupings of agencies with similar characteristics, identified based on the application of Cluster Analysis. The results point out that the goals attributed to the agencies are coherent with the characteristic variables of this cities business generation potencial. However, for the agencies group that surpass their goals systematically, the study discloses that the goals underestimate their cities and agencies business potencial. The article confirms the Cluster technique contribution for goals attribution.

KEYWORDS: Evaluation performance; Goals; Banking; Business generation; Cluster Analysis.

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Author Biographies

Idalberto José das Neves Júnior, Universidade Católica de Brasília

Mestre em Gestão do Conhecimento e Tecnologia da Informação pela Universidade Católica de Brasília (UCB). Professor e assessor pedagógico do curso de Ciências Contábeis da Universidade Católica de Brasília (UCB).

Solange Garcia, Universidade de Brasília

Doutora em Contabilidade e Controladoria pela Universidade de São Paulo (USP). Professora adjunta do departamento de Ciências Contábeis e Atuariais da Universidade de Brasília (UnB).

Beatriz Fátima Morgan, Universidade de Brasília

Mestre pelo Programa Multiinstitucional e Inter-regional em Ciências Contábeis UnB/UFPB/EFPE/UFRN. Professora assistente do departamento de Ciências Contábeis e Atuariais da Universidade de Brasília (UnB).

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Published

2008-08-01

Issue

Vol. 8 No. 4 (2007)

Section

Presentation

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