La evaluación del desempeño de los costos municipales: análisis de un fragmento de la literatura para identificar oportunidades para la investigación futura

Abstract

In times of crisis, the quality of public spending underscores the need to adopt control instruments, such as costing, and management tools such as Performance Evaluation Systems. With the objective of identifying research opportunities on cost performance evaluation in the public sector, especially the services provided by municipalities, from a fragment of the international literature, this study was developed with the help of ProKnow-C in the selection of A Bibliographic Portfolio composed of 24 articles, which were analyzed based on bibliometrics and systemic analysis. The results demonstrate the lack of constructivist performance evaluation models, considering the specific context and limits of managers, their values, perspectives and preferences, since the role of leadership in this process is highlighted. The results reveal the need to consider the managers’ perception and the characteristics of the environment in the construction of cost performance evaluation models in the public sector.