Revisão do modelo de avaliação de desempenho do curso de ciências contábeis da UTFPR: incorporação das percepções do atual coordenador

Abstract

In order to have an instrument of Performance Evaluation being valid, it is necessary that one considers the necessities and capacities of the organization, besides considering involved people’s world vision in the process of construction of the evaluation model. In this context, this paper tries to answer the following question: How to review an evaluation model built based on the MCDA-C, aiming to contemplate the vision of the modern decision maker? Based on that, the objective of the work consists in reviewing the performance evaluation model of the UTFPR’s Accounting Sciences course, aiming to contemplate the perceptions of the current coordinator of the course. In order to reach the researches objectives, an exploratory study took place, throughout a case study. The data collect occurred based on interviews with the Accounting Sciences course manager. The research has a qualitative and quantitative character. The Multistandards Methodology of Help to the constructivist decision was used as an instrument of intervention, because it makes possible the integration of the objectives of the course and the manager’s vision as well. From the model’s review it was possible: (i) determine the performers that have influence on the evaluation process; (ii) determine the label of the research; (iii) modify, add and subtract the Primary Elements of Evaluation; (iv) add a new area of preoccupation named “Management” (v) identify 11 Primary Points of View: 4 in the Teaching area (faculty, infrastructure, inside processes, curriculum), 3 in the Researching area (faculty scientific production, student scientific production, scientific divulgation), 2 in the Extension area (outside project, outside partnerships) and 2 to the Management area (Department Leadership and Professors in commissioned positions); (vi) change the Value of Hierarchic Structure; (i) determine the Value Functions; and, (ii) determine the Substitution Taxes. Based on all of that, it’s concluded that it was possible to review the structure of the model of performance evaluation of the Accounting Sciences course from UTFPR.