Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking

Benchmarking as a management tool is based on practices and metrics. However, there are latent variables that cannot be measured directly. The Item Response Theory (IRT), a statistical technique that is widely explored in the health area, is little explored in the management area. This work seeks to...

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Autores: Baltazar, Marcos Charles Pinheiro, Albertin, Marcos Ronaldo, Pontes, Heráclito Lopes Jaguaribe
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:Brasil
Institución:Centro Universitário de Belo Horizonte (UNIBH)
Repositorio:Revista e-xacta
Idioma:portugués
OAI Identifier:oai:ojs.periodicos.uninove.br:article/16849
Acceso en línea:https://periodicos.uninove.br/exacta/article/view/16849
Access Level:acceso abierto
Palabra clave:Discrimination
Benchmarking index
Item Response Theory
Financial Performance Indicator.
Discriminação
Indicadores para benchmarking
Teoria de resposta ao item
Indicadores de desempenho financeiro.
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spelling Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarkingAplicação da Teoria de Resposta ao Item (TRI) na identificação de indicadores quantitativos discriminantes para a prática de benchmarking empresarialDiscriminationBenchmarking indexItem Response TheoryFinancial Performance Indicator.DiscriminaçãoIndicadores para benchmarkingTeoria de resposta ao itemIndicadores de desempenho financeiro.Benchmarking as a management tool is based on practices and metrics. However, there are latent variables that cannot be measured directly. The Item Response Theory (IRT), a statistical technique that is widely explored in the health area, is little explored in the management area. This work seeks to apply the IRT to identify a set of indicators that are discriminative and possible to be used in the practice of business benchmarking. After analysing 31 indicators of 203 companies listed on the São Paulo Stock Exchange, it was possible to identify 21 discriminating indicators divided into 5 factors. It was concluded that IRT is a technique capable of identifying discriminatory indicators with low value of the Root Mean Square Error of Approximation (RMSEA) and that it brings new interpretations of already existing metrics - in the case economic and financial metrics - in addition to facilitating the understanding latent traits.O benchmarking como ferramenta gerencial se baseia em práticas e métricas. Entretanto, há variáveis latentes que não podem ser medidas diretamente. A Teoria de Resposta ao Item (TRI), técnica estatística muito explorada na área da saúde, é pouco explorada na área de gestão. Este trabalho busca aplicar a TRI para identificar um conjunto de indicadores que sejam discriminativos e possíveis de serem para a prática do benchmarking empresarial. Após analisar 31 indicadores de 203 empresas listadas na Bolsa de Valores de São Paulo, foi possível identificar 21 indicadores discriminantes distribuídos em 5 fatores. Concluiu-se que a TRI é uma técnica capaz de identificar indicadores discriminativos com baixo valor do Root Mean Square Error of Aproximation (RMSEA) e que traz novas interpretações de métricas já existentes - no caso específico métricas econômicas e financeiras - além de facilitar a compreensão de traços latentes. Universidade Nove de Julho - UNINOVE2021-10-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/exacta/article/view/1684910.5585/exactaep.2021.16849Exacta; v. 19 n. 4 (2021): (out./dez.); 864-8891983-93081678-5428reponame:Revista e-xactainstname:Centro Universitário de Belo Horizonte (UNIBH)instacron:UNIBHporhttps://periodicos.uninove.br/exacta/article/view/16849/9058Copyright (c) 2021 Exactainfo:eu-repo/semantics/openAccessBaltazar, Marcos Charles PinheiroAlbertin, Marcos RonaldoPontes, Heráclito Lopes Jaguaribe2022-01-06T19:07:09Zoai:ojs.periodicos.uninove.br:article/16849Revistahttps://revistas.unibh.br/dcet/PUBhttps://revistas.unibh.br/dcet/oaiexacta@unibh.br||periodicosdeminas@gmail.com1984-31511984-3151opendoar:2022-01-06T19:07:09Revista e-xacta - Centro Universitário de Belo Horizonte (UNIBH)false
dc.title.none.fl_str_mv Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
Aplicação da Teoria de Resposta ao Item (TRI) na identificação de indicadores quantitativos discriminantes para a prática de benchmarking empresarial
title Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
spellingShingle Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
Baltazar, Marcos Charles Pinheiro
Discrimination
Benchmarking index
Item Response Theory
Financial Performance Indicator.
Discriminação
Indicadores para benchmarking
Teoria de resposta ao item
Indicadores de desempenho financeiro.
title_short Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
title_full Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
title_fullStr Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
title_full_unstemmed Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
title_sort Application of Item Response Theory (IRT) in the identification of quantitative discriminating indicators for the practice of business benchmarking
dc.creator.none.fl_str_mv Baltazar, Marcos Charles Pinheiro
Albertin, Marcos Ronaldo
Pontes, Heráclito Lopes Jaguaribe
author Baltazar, Marcos Charles Pinheiro
author_facet Baltazar, Marcos Charles Pinheiro
Albertin, Marcos Ronaldo
Pontes, Heráclito Lopes Jaguaribe
author_role author
author2 Albertin, Marcos Ronaldo
Pontes, Heráclito Lopes Jaguaribe
author2_role author
author
dc.subject.por.fl_str_mv Discrimination
Benchmarking index
Item Response Theory
Financial Performance Indicator.
Discriminação
Indicadores para benchmarking
Teoria de resposta ao item
Indicadores de desempenho financeiro.
topic Discrimination
Benchmarking index
Item Response Theory
Financial Performance Indicator.
Discriminação
Indicadores para benchmarking
Teoria de resposta ao item
Indicadores de desempenho financeiro.
description Benchmarking as a management tool is based on practices and metrics. However, there are latent variables that cannot be measured directly. The Item Response Theory (IRT), a statistical technique that is widely explored in the health area, is little explored in the management area. This work seeks to apply the IRT to identify a set of indicators that are discriminative and possible to be used in the practice of business benchmarking. After analysing 31 indicators of 203 companies listed on the São Paulo Stock Exchange, it was possible to identify 21 discriminating indicators divided into 5 factors. It was concluded that IRT is a technique capable of identifying discriminatory indicators with low value of the Root Mean Square Error of Approximation (RMSEA) and that it brings new interpretations of already existing metrics - in the case economic and financial metrics - in addition to facilitating the understanding latent traits.
publishDate 2021
dc.date.none.fl_str_mv 2021-10-13
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.uninove.br/exacta/article/view/16849
10.5585/exactaep.2021.16849
url https://periodicos.uninove.br/exacta/article/view/16849
identifier_str_mv 10.5585/exactaep.2021.16849
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.uninove.br/exacta/article/view/16849/9058
dc.rights.driver.fl_str_mv Copyright (c) 2021 Exacta
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Exacta
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Nove de Julho - UNINOVE
publisher.none.fl_str_mv Universidade Nove de Julho - UNINOVE
dc.source.none.fl_str_mv Exacta; v. 19 n. 4 (2021): (out./dez.); 864-889
1983-9308
1678-5428
reponame:Revista e-xacta
instname:Centro Universitário de Belo Horizonte (UNIBH)
instacron:UNIBH
instname_str Centro Universitário de Belo Horizonte (UNIBH)
instacron_str UNIBH
institution UNIBH
reponame_str Revista e-xacta
collection Revista e-xacta
repository.name.fl_str_mv Revista e-xacta - Centro Universitário de Belo Horizonte (UNIBH)
repository.mail.fl_str_mv exacta@unibh.br||periodicosdeminas@gmail.com
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score 14,964252

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