Sustainable management methods: performance assessment in large companies

Abstract

The general objective of this study is to contribute to the understanding of the performance evaluation methods used by large companies. As specific objectives we have the following: to identify the methods used and the importance attributed to them; to analyse their implementation process and the level of success given to it. The data collection method used was a survey to the financial managers of the largest companies in Portugal, which resulted in thirty-five valid responses. The main contributions of this study were the associations found between the following variables: the method used and the level of importance assigned to it; the person in charge of implementing the method and training provided to employees; the method used and the degree of success attributed to its implementation; the degree of resistance to change and the degree of success in implementing the performance evaluation method.