Resumen
The goal of the study is to verify whether the performance measures are mediating variables between the importance of strategic resources and performance evaluation in Brazilian companies. Specifically, the study investigates the perceptions of managers regarding the importance of traditional and nontraditional performance measures and human capital, structural and physical strategic resources in Brazilian companies. In the study is replicated the research conducted by Widener (2006) in North American companies. Thus, a survey was conducted with the managers of the companies listed in BM&FBovespa at levels 1 and 2 of Corporate Governance. Descriptive statistics and factor analysis were applied in data analysis. The results show that managers attribute importance to various performance measures, but the descriptive statistics shows that the greatest importance is attributed to traditional return and financial measures. Among the strategic resources, human capital stands as the most important resource for companies analyzed, followed by structural capital and physical capital. From the relations established in the research, it is concluded that the performance measures are mediating variables between the importance of strategic resources and performance evaluation, in the perception of managers, which is consistent with the search results of Widener (2006) in North American companies.