iNdiCAdorEs dE dEsEMPENHo ABordAdos EM ArtiGos dE PEriÓdiCos do quAlis CAPEs PERFORMANCE INDICATORS APPROACHED IN ARTICLES PUBLISHED IN QUALIS CAPES JOURNALS

The study aims to identify the organizational performance indicators addressed in articles published in Qualis CAPES journals. A descriptive study was conducted through bibliometric research on articles from Qualis CAPES journals in the area of Business Administration, Accounting and Tourism Sciences, published in the period from 2000 to 2008. The research identified 2,646 articles that presented in the title, abstract and/or keywords the terminology evaluation, performance, decision, measurement, performance evaluation and assessment. Given the breadth of the articles’ approach, only those with the terms indicator and performance in the title, abstract and/or keywords were selected. Content analysis was performed on this sample (a total of 46 articles) to determine the issues addressed in the articles, using a standardized form. Based on the reviewed articles it was concluded that there are approaches to Merchant’s (2006) proposal which are not very categorical. According to this proposal, the performance indicators must simultaneously have the characteristics of consistency, controllability, opportunity, accuracy, understandability and cost versus benefit.