Indicators Non-Financial Performance Assessment: Content Analysis of Telecommunications Companies of Management Reports

• Main Authors: Sandra Belloli De Vargas, Carlos Alberto Diehl, Paulo Roberto Reichelt Ayres, Alexandre Fernandes Monteiro
• Format: Article
• Language: Portuguese
• Published: Universidade Federal do Rio de Janeiro 2016-04-01
• Series: Revista Sociedade, Contabilidade e Gestão
• Subjects: Performance Indicators; Performance Measures; Content Analysis; Telecommunications Companies
• Online Access: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/viewFile/2776/2291
• ISSN: 1982-7342; 1982-7342

Traditionally, business activities adopt performance evaluation as a tool for the efficiency and effectiveness estimation. This article aims to identify the non-financial measures for performance evaluation disclosed by companies in the telecommunication sector listed on the BOVESPA. The use and disclosure of non-financial indicators emerged from the gap left by traditional accounting to explain special issues such as the difference between the book value and the market value of companies. The government regulates the telecommunications sector that also has to meet the appropriate corporative enforcement. The regulatory agencies exercise this control, on behalf of the public services granting carried out by private companies. The study selected the data samples from the telecommunications sector; fixed, and mobile telephony lists using the content analysis of the management annual reports published at the companies' sites, and interpreted using the descriptive statistical analysis. The content analyses find nonfinancial indicators in all reports. The results highlight human resources, followed by the environmental issues number of indicators disclosure. All analyzed companies use the services customer satisfaction and the number of complaints. The results difference maybe because of service and not industry sector sample selection as presented in previous studies.