Abstract
PurposeIn this study, the performance assessment of credit unions is developed, seeking to demonstrate how the content of their operations strategy is present in the structuring of unique models of organisational performance assessment. The main objective is to compare sources of knowledge through the content analysis of the service operations strategy as proposed by the literature and validated by specialists.Design/methodology/approachThis research is a qualitative study that uses the knowledge of specialists to frame a performance assessment structure applied to credit unions. The research strategy is based on multicriteria analysis, and the selected techniques are based on the MCDA-C procedure, that is, the processes of structuring, evaluating and recommending improvements.FindingsThe research results provided: a data set external to the context that serves as theoretical support for the comparisons made; the structuring of 4 unique organisational performance assessment models carried out through the MCDA-C procedure; conceptual interpretation using the lens of the operations strategy in the cognitive maps of the assessment models, which identifies the operations strategy carried out; and comparison of the result models that show their uniqueness.Originality/valueThe comparison between the origins of knowledge is highlighted, and the demonstration of the content was proposed by the literature and by specialists to evaluate the performance in operations. This was then compared with the content constructed with credit union managers in structuring models based on the singularities of the respective contexts. The theory was compared to practice, and it was demonstrated how the content of the operations regarding the performance could be used in decision contexts.
Subject
Strategy and Management,General Business, Management and Accounting
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