Relacionando fatores contingenciais com o uso de indicadores de desempenho em empresas do Porto Digital Contingencial factors related to the use of perform ance indicators among Porto Digital companies

This article aims to investigate the influence of contingency factors on the use of performance indicators within the sector of information technol ogy companies located in Porto Digital (Recife/PE). To achieve this research were analyzed the practices of use of 37 performance indicators in 46 companies. The contingency factors considered for this study were the number of competitors, the type of products, markets for which companies sell their products, the time of performance of companies in the market, the disclosure of targets, the time hor izon of strategic planning and use of feedback mechanisms. The instrument used for data collection was a questionnaire. Statistical significance of differences between the patterns of use of various