Mensuração do desempenho contábil-financeiro: comparando metodologias de consolidação de índices

Abstract

This article aims to compare organizational performance under the accounting and fi nancial perspective, with the indexes of Melhores e Maiores (MM) ranking of FIPECAFI/EXAME, Data Envelopment Analysis (DEA) and Analytic Hierarchy Process (AHP), as instruments for consolidating multiples vectors into a single multi-criteria performance indicator. The results show that a priori, in general, the rankings differ, because companies do not get the same positions in the three methodologies. Only in relation to MM and AHP rankings there is a weak correlation (approximately 0.50), with signifi cance at around 10%. However, based on the measure of concordance W Kendall, it notes that the three rankings have a signifi cant association. Based on these results, it can be argued that the methodological differences, between the obtained rankings, were poorly captured by correlation analysis, but were not signifi cant for the used measure of concordance, suggesting a convergence between the formed rankings.