<b>PERCEPTION OF ORGANIZATIONAL JUSTICE IN PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD

  • Giseli Spessatto Universidade Regional de Blumenau - FURB
  • Ilse Maria Beuren Universidade Federal do Paraná - UFPR
Keywords: Organizational Justice, Performance Evaluation, Balanced Scorecard

Abstract

Perception of organizational justice in the performance evaluation system based on BalancedScorecard of personnel in a bank office is verified. Research data were presented by an interview applied to 12 people working in a bank office. Research showed the perception of the interviewed with regard to organizational justice within the three aspects proposed by Sotomayor (2007): distribution justice of outcomes or distributive justice; procedure justice used to determine affections or processual justice; justice that focuses in the quality of interpersonal treatment, or interaction justice. No agreement exists between the respondents with regard to the perception of organizational justice within the evaluation system of performance based on the Balanced Scorecard.

Author Biographies

Giseli Spessatto, Universidade Regional de Blumenau - FURB
Mestre em Ciências Contábeis pela Universidade Regional de Blumenau - FURB
Ilse Maria Beuren, Universidade Federal do Paraná - UFPR
Doutora em Controladoria e Contabilidade pela FEA/USP Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau – PPGCC/FURB
Published
2013-11-25
Section
Artigos Originais