Performance Measurement and Management Accounting: an Integrative Review of the Literature to Overcome the Difficulties of Practical Application of Performance Evaluation in Organizational Management

This paper carried out an integrative review of the literature on Performance Management (PM), in order to highlight how Management Accounting can contribute to overcome the difficulties of using information generated by AD in organizational management. It is anintegrative review of the literature, with analysis of 32 papers, relevant and scientifically recognized, selected through ProKnow-C. Intersection taxonomies were constructed between the elements of the performance evaluation system and the guiding concept of this research, which indicate the essential function of Performance Management as being Organizational Learning. Also, we pointed out the difficulties in achieving performance evaluation activities that contribute to the non-appropriation of the information generated by PM in organizational management. Among the difficulties observed and which stand out are the activities in the phase when the evaluation system is thought and structured. The managerial accountant's access can facilitate PM design and operationalization. Finally, a research agenda is presented that directs the channels to get involved with performance management and return management to managerial accounting.