The challenges of evaluating organizational performance in companies

Abstract

Performance is a concept whose use has become common among several disciplines. It is a notion that continues to engage with the intent of researchers and professionals seeking to identify appropriate measures of its evaluation. It is a concept difficult to conceptualize and which has known various names depending on the changes characterizing the environment of its emergence (Salgado, 2013). Performance is often viewed throughout the literature as a measurement concept rather than a theoretical concept. It is within this framework that the problem of this work is placed, which is situated in a context characterized by the widening of the dimension of performance, following the instability and uncertainty characterizing the markets. of today. The new dimensions of performance include environmental and societal dimensions (Pesqueux, 2004). The objective of this article is to identify, through an analysis of the literature on the subject, the variables impacting the evaluation of organizational performance.

To do this, we will first present a state of the art of the notion of performance in order to identify the main definitions associated with the notion of performance and to understand the characteristics of the context of the emergence of performance organizational. Subsequently, we will address the issue of organizational performance evaluation by analyzing the variables influencing the choice and use of its evaluation measures in order to identify research hypotheses for future empirical investigation.

Keywords: Organizational performance; performance measurement; objective measures; subjective measures.

JEL Classification: L1, L25

Paper type: Theoretical Research