Relações entre fatores contingenciais, confiança entre parceiros de negócios e a importância atribuída aos indicadores de desempenho

Abstract

Given the competitive environment in which organizations operate, performance measurement and the strengthening of interorganizational relationships are becoming increasingly important in the business world. Therefore, the overall objective of this research was to analyze the relationship between contingency factors, trust among business partners, and the importance attributed to performance indicators. To this end, a field survey technique was used, using a standardized and structured questionnaire, with an exploratory and quantitative approach, in 90 industries listed in the Federation of Industries of the State of Ceará (FIEC), in the apparel and accessories sector. To operationalize the study questionnaire, variables were separated into six parts: the first addresses demographics; the second characterizes the company profile; the third describes information on aspects of trust; the fourth addresses information on the relationships between the company and its business partners; the fifth presents performance indicators; and, finally, the sixth highlights contingency factors. Data analysis used descriptive statistics based on frequencies, and inferential statistics using Spearman's correlation coefficient and the Mann-Whitney U test. The main results showed direct associations between the level of importance attributed to performance indicators, particularly non-financial ones, and external and internal contingency factors, as well as aspects of relationships between business partners, including the nature of transactions and activities, sales intermediation, and production outsourcing. Furthermore, specific associations were found between dimensions of trust and elements of relationships between business partners. Additionally, in most cases, direct relationships were found between aspects of trust and contingency factors, especially internal ones. It is concluded that the importance attributed to performance indicators is associated with contingency factors, as well as with aspects of trust present in interorganizational relationships. The results have practical implications, allowing managers and business owners to inform the control process and improve managerial decision-making based on financial and non-financial performance indicators. It also presents academic implications by strengthening the literature that investigates relational factors that influence performance measurement, based on the external and internal organizational environment and the relationships of trust among business partners.