<b>Perception of organizational justice in controllers performance evaluation</b> - doi: 10.4025/enfoque.v31i3.16863

Abstract

The goal of this study is to verify the perception of organizational justice in controllers performance evaluation of companies adopting variable compensation systems. A descriptive research was conducted through a survey, with statements drawn from the research of Sotomayor (2006), to investigate the perceptions of distributive, procedural, interpersonal and informational justice. The questionnaire was sent to the controllers of 108 companies in South and Southeast of Brazil which are among the 150 best companies to work in the magazine Você S/A, and there were 26 questionnaires answered. The results show that the controllers who answered to the survey show a high perception of justice in performance evaluations, and on a scale from 1 to 7, the weighted averages of each perspective ranged between 6.30 and 6.54. The highlight was the perception of interactional justice, followed by procedural, distributive and informational. It was concluded that the perception of organizational justice in performance evaluation of the controllers of the companies surveyed is high in the four perspectives. The statements with low scores deserve attention, since the perception of organizational justice can shape the behavior of individuals and be reflected in the achievement of goals of the variable remuneration system and the company's results.