| Summary: | This study analyzed how performance management takes place in a
university hospital located in the south of Brazil. A case study comprising
several data collection techniques – including interviews, document
research, and participant observation – was conducted with the aim of
understanding the processes involved in performance management in the
institution, and the meanings attributed to the phenomenon. Findings
indicate the absence of alignment between strategy, performance
management and decision-making, as well as inadequacies of the artifact
and the reward system. These results have motivated reflections on the
alignment between the institution’s strategic plan, its performance
management system, and the relationship between decision-making and
strategy. The study may provide important information to similar
institutions regarding the implementation of performance management
systems, and the elaboration of propositions by accounting researchers.
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