Use of Performance Management Systems in Business Games: an exploratory study

Authors

  • Juliano dos Santos Moreira Instituto Federal de Educação, Ciência e Tecnologia do Rio de Janeiro, IFRJ
  • Rodrigo Carlos Marques Pereira Universidade Federal Rural do Rio de Janeiro, UFRRJ https://orcid.org/0000-0002-4003-7639

DOI:

https://doi.org/10.5281/zenodo.13970875

Keywords:

Performance management, Game and Simulation, Control management

Abstract

In their market operations, organizations need to monitor their performance to demonstrate the achievement of their objectives and the return to stakeholders. Thus, a management system is required to have objective management practices. Before managers use it, professionals in initial training can experience these issues through games and simulations using business games. This study aims to describe the relationship between the design and use of performance management systems and organizational results, represented by return on equity (ROE), based on the framework of Ferreira & Otley (2009). To this end, this research is structured as an exploratory, bibliographical, documentary, and field study and will include a survey of undergraduate and graduate students in Administration at a Brazilian Federal University, and the data will be analyzed using a qualitative approach. The results indicate a positive relationship between the design and use of performance management systems (PMS) and the financial results of the simulated companies. In addition, like in real life, the indicators can contribute to management beyond economic aspects.

Author Biographies

Juliano dos Santos Moreira , Instituto Federal de Educação, Ciência e Tecnologia do Rio de Janeiro, IFRJ

Mestre em Gestão e Estratégia pela Universidade Federal Rural do Rio de Janeiro. Coordenador de Infraestrutura, Coordenador de Compras e Diretor de Administração. Docente no Curso de Pós Graduação em Gestão de Projetos e Negócios em TI (IFRJ). Membro do Grupo de Pesquisa LISEDUC - Laboratório de Informática, Sociedade e Educação.

Rodrigo Carlos Marques Pereira , Universidade Federal Rural do Rio de Janeiro, UFRRJ

Professor no Depto de Ciências Contábeis e Finanças (ICSA/UFRRJ) no campus Seropédica e coordenador da disciplina matemática financeira nos cursos de graduação em administração da UFRRJ e de administração pública da UFF, ambos na modalidade semipresencial ofertados pelo Cederj/Uab.

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Published

2023-12-20

How to Cite

MOREIRA , Juliano dos Santos; PEREIRA , Rodrigo Carlos Marques. Use of Performance Management Systems in Business Games: an exploratory study. REVISTA LAGOS, [S. l.], v. 14, n. 2, p. 3–12, 2023. DOI: 10.5281/zenodo.13970875. Disponível em: https://lagos.vr.uff.br/index.php/lagos/article/view/406. Acesso em: 21 nov. 2024.

Issue

Vol. 14 No. 2 (2023): LAGOS Journal

Section

Relatos científicos

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