在全球化與科技的衝擊下，使現今組織面對更競爭的環境與挑戰。如何預測變化與保持其競爭優勢對組織而言相當重要且緊急。而外部環境變化快速也使得財務組織結構遭受到巨大的改變，尤其針對資源共享組織。現在組織資源遇到的三個挑戰。第一個是價值創造，如何在經濟、社會、科技的影響下創造價值。第二個挑戰是價值傳遞，透過何種管道來傳遞價值並符合組織需求。第三個挑戰是人力資源專業的問題，如何運用專業來引導組織朝向更具競爭力的方向。因此，我們可以清楚意識到, 如何創造組織價值對公司而言, 是非常重要且迫切，特別是對資源共享組織而言。資源共享的想法是結合資源到一個國家，由那個國家來提供地區的服務以達到經濟規模效應。 此論文採個案研究，藉由惠普公司之資源共享組織，來探索資源共享組織如何創造出價值。 本文結構如下： 第一章探討現今的環境與對組織的衝擊。 第二章舉出相關共享資源組織(功能性、資源共享) 文獻。 第三章為此研究之方法論，主要是以個案研討為主，藉由個案來了解他們如何規劃與執行共享組織並營造價值。 第四章為個案討論與分析。 第五章為個案變革建議及結論。 / Nowadays, organizations are facing more competitive environment under the impacts of globalization and rapid technology innovation. How to respond, forecast and keep the competitive advantage and position become very important and urgent for enterprises to figure out. That impacts to Finance / Accounting as well. The first challenge is value creation. In order to create value in global economy, management executive must understand clearly the confluence of economic, social, and technological forces that drive industry competition. The second challenge is value delivery. It becomes more urgent and vital for to demonstrate its tangible impacts by aligning with and driving the issues critical to business to deal with the pressing need. The third challenge is living value for profession (Wright & Snell, 2005). Finance professional has to rediscover that they are not just order takers or implementers, but are guardians of organizations. Therefore, how to create more added-value becomes a very popular topic among Finance fields especially for share-serviced organizations nowadays. Shared services is the idea that integrating resources in one place to reach economic of scale and serve the rapid change to all countries of multi-national enterprise in various regions. This dissertation takes a qualitative approach to explore how shared-service organizations create their value by selected case study of multi-national organizations, Hewlett-Packard. The main focus of this dissertation is to provide discussion on how to structure and implement Finance role and responsibilities under the shared service organizations. There are three objectives in this dissertation. The first objective is the impacts on structure. The second objective is the impacts on Finance role and value creation. The final objective is delivery channel. Through the case study of the shared-service organization at Hewlett-Packard (HP), it enables us to have more understanding how HP creates her organization value and the impacts on resources structure and their roles in organizations.

Este estudo visa analisar a relação entre Aprendizagem Organizacional (AO) e Centro de Excelência (CoE), através de um estudo de caso em uma multinacional do setor de Tecnologia da Informação nos Estados Unidos (matriz) e no Brasil (filial), para validar as seguintes hipóteses: a) AO afeta positivamente CoE; e b) a condição de matriz ou subsidiária afeta a relação entre a AO e CoE. Para a formação de um Centro de Excelência é fundamental ter uma estrutura de Aprendizagem Organizacional efetiva, que promova troca de competências que possam agregar valor para a empresa, e que possibilite que elas sejam compartilhadas entre as unidades da organização. Apesar da importância estratégica desses temas para alavancar a vantagem competitiva das empresas, ainda há poucos estudos na literatura acadêmica que os relacionam, havendo uma lacuna ainda maior quanto à metodologia quantitativa. Sendo assim, foi feito um estudo de caso quantitativo, com o uso de Survey, em que foram analisadas as respostas de 91 funcionários através de equações estruturais, usando o software SmartPLS. Os resultados evidenciam a influência positiva de Aprendizagem Organizacional em Centro de Excelência, sendo que há alguns subprocessos de AO que apresentaram uma alta significância nessa influência. Não foram encontradas evidências que confirmem a moderação da condição de matriz ou subsidiária nessa relação / This study aims to analyze the relationship between Organizational Learning (OL) and Center of Excellence (CoE), through a case study in an information technology multinational in the United States (headquarters) and in Brazil (subsidiary), to validate the following hypotheses: a) OL positively affects CoE; and b) the matrix or subsidiary condition affects the relationship between OL and CoE. In order to form a Center of Excellence, it is essential to have an effective Organizational Learning structure that promotes the exchange of competences that can add value to the company and that allow them to be shared among the units of the organization. Despite the strategic importance of these themes to leverage the competitive advantage of companies, there are still few studies in the academic literature that relate them, and there is an even larger gap regarding quantitative methodology. Thus, a quantitative case study was done using Survey, in which the responses of 91 employees were analyzed through structural equations using the SmartPLS software. The results evidenced the positive influence of Organizational Learning in a Center of Excellence, and there are some subprocesses of OL that presented a high significance in this influence. No evidence was found to confirm the moderation of the condition of matrix or subsidiary in this relation

Este estudo visa analisar a relação entre Aprendizagem Organizacional (AO) e Centro de Excelência (CoE), através de um estudo de caso em uma multinacional do setor de Tecnologia da Informação nos Estados Unidos (matriz) e no Brasil (filial), para validar as seguintes hipóteses: a) AO afeta positivamente CoE; e b) a condição de matriz ou subsidiária afeta a relação entre a AO e CoE. Para a formação de um Centro de Excelência é fundamental ter uma estrutura de Aprendizagem Organizacional efetiva, que promova troca de competências que possam agregar valor para a empresa, e que possibilite que elas sejam compartilhadas entre as unidades da organização. Apesar da importância estratégica desses temas para alavancar a vantagem competitiva das empresas, ainda há poucos estudos na literatura acadêmica que os relacionam, havendo uma lacuna ainda maior quanto à metodologia quantitativa. Sendo assim, foi feito um estudo de caso quantitativo, com o uso de Survey, em que foram analisadas as respostas de 91 funcionários através de equações estruturais, usando o software SmartPLS. Os resultados evidenciam a influência positiva de Aprendizagem Organizacional em Centro de Excelência, sendo que há alguns subprocessos de AO que apresentaram uma alta significância nessa influência. Não foram encontradas evidências que confirmem a moderação da condição de matriz ou subsidiária nessa relação / This study aims to analyze the relationship between Organizational Learning (OL) and Center of Excellence (CoE), through a case study in an information technology multinational in the United States (headquarters) and in Brazil (subsidiary), to validate the following hypotheses: a) OL positively affects CoE; and b) the matrix or subsidiary condition affects the relationship between OL and CoE. In order to form a Center of Excellence, it is essential to have an effective Organizational Learning structure that promotes the exchange of competences that can add value to the company and that allow them to be shared among the units of the organization. Despite the strategic importance of these themes to leverage the competitive advantage of companies, there are still few studies in the academic literature that relate them, and there is an even larger gap regarding quantitative methodology. Thus, a quantitative case study was done using Survey, in which the responses of 91 employees were analyzed through structural equations using the SmartPLS software. The results evidenced the positive influence of Organizational Learning in a Center of Excellence, and there are some subprocesses of OL that presented a high significance in this influence. No evidence was found to confirm the moderation of the condition of matrix or subsidiary in this relation

Thesis (M.S.)--Air Force Institute of Technology, 2006. / AFIT/GIR/ENV/06-01S. "September 2006." Title from title page of PDF document (viewed on: Nov. 16, 2007). Includes bibliographical references (leaves 107-111).

[pt] O ambiente atual, instável e competitivo, obriga as organizações a mudanças e adaptações constantes. Os estudos em redes, unindo recursos e conhecimentos, agregando potencial de crescimento e amadurecimento em determinado campo, são ferramentas de destaque nesse ambiente que requer gestão de informação eficiente e formação de base de conhecimento organizacional, constituída pela aprendizagem organizacional. O objetivo desta pesquisa é verificar a relação entre os conceitos de aprendizagem organizacional e organização de aprendizagem com a prática dos centros de excelência na Petrobras, empresa brasileira no setor de energia. Pretende-se entender se os centros de excelência visam, funcionando como ferramenta de aprendizagem organizacional, transformar -ou sustentar- a Petrobras como uma organização de aprendizagem. O método de pesquisa utilizado é o estudo de caso na Petrobras, com dados obtidos por meio de entrevistas semi-estruturadas e pesquisa documental. A análise de dados foi realizada de maneira descritiva-analítica, o que proporcionou uma visão dos valores e as relações existentes à luz dos referenciais da aprendizagem organizacional. Os resultados do presente estudo permitiram verificar a ligação entre esses conceitos, relacionando, portanto, esses centros às questões requeridas pelas organizações de aprendizagem e aprendizagem organizacional. Contudo, foi observado que não há o mesmo foco de aprendizado em assuntos corporativos, como acontece em temas técnicos e tecnológicos. Esta lacuna é um motivo de preocupação, visto que o intuito é de envolver todos os setores da organização, resultando na sugestão de aumentar a abrangência de implantação. / [en] The current environment, unstable and competitive, forcing the organizations to constant changes and adaptations. The network studies, linking resources and expertise, aggregate growth potential and maturity in a particular field, are highlighted tools in this environment what requires efficient information management and also organizational knowledge formation basis, made up through organizational learning. This survey aims at investigate the relation between the learning organization concept as well as the organizational learning concept with the Centers of Excellence practice in Petrobras, a Brazilian national company in the energy sector. It intend to understand whether the centers of excellence aim at, working as an organizational learning tool, turn into or keep up Petrobras as a learning organization. The research method used is the case study in Petrobras, with the recorded data gathered by means of semi-structured interviews and documental survey. The data analysis was performed in a descriptive-analitical way, which leads to a view of values and the relation present in view of the organization learning referentials. The outcomes of this current study disclosed and allowed to come to the conclusion that there is a linkage between these concepts, relating, therefore, these centers to the required issues by learning organizations and organizational learning. Nevertheless, it was realized that the focus on learning is not the same concerning on corporate issues, as it happens with technical and technological subjects. This gap is a cause for concern about, since the idea of such concepts is to involve all organization sectors, resulting on the criticism and suggestion of increasing the scope of deployment.

The County Administrative Board of Västerbotten is a complex organisation with ties to both the nearby municipal offices and the Swedish government. The government put high demands on the County Administrative Boards in the country when it comes to the time of processing different cases. During October 2017, a suggestion was submitted to the parliament considering the Boards’ processing times of cases being too long and sporadic, where they proposed that continuous work regarding effectivity in their work processes would help reduce the time and irregularity. The County Administrative Board of Västerbotten, with the help of the Bitstream project, decided to implement a new unit, a type of Project Management Office (PMO), in 2018 which was tasked to offer support and tools for the other units’ work processes. Bitstream is a Swedish-Norwegian project, which includes a collaboration between Umeå University, as well as several municipalities in northern Sweden, with the purpose of creating innovations in business modelling within the public sector. The unit, called process support, contains six employees whom originated from the unit for regional growth, and their task is to help the Boards’ units determine their processes during cases to resolve which sub processes are not time efficient. They also help identify the processes that are valuable for the client, which processes are necessary but does not create value, as well as those that do neither. While the implementation and the results of the process support have been fairly successful, the enforcement of the unit proved to be ineffectual, with several complications occurring. This study aims to research the best possible prerequisites to productively implement and administer a Project Management Office in the public sector. Due to most research on PMOs being focused on businesses and not state organisations, the need for such a study is present. Through interviews with five of the County Administrative Board of Västerbotten’s employees, documents from the Board and Bitstream project, and related research on PMO, we display several proposals of change the Board should apply as well as the prerequisites needed to effectively implement and administer a PMO in a state organisation.

Existe uma tendência entre as organizações por optarem pela abordagem de gestão por processos no lugar da abordagem funcional tradicional, porém a falta de integração dos projetos de gestão por processos leva a desperdícios de recursos e diminuição no retorno sobre o investimento. Os Escritórios de Processos podem ser uma proposta de resposta à falta de integração dos projetos de gestão por processos. Em contrapartida, as Instituições de Ensino Superior (IES) necessitam ampliar sua eficácia gerencial e a gestão por processos pode ser uma solução. A oportunidade de investigação relacionando os temas levou a seguinte pergunta de pesquisa: \"O que propor em um Escritório de Processos para uma Instituição de Ensino Superior?\". Para responder a essa pergunta o objetivo geral deste trabalho era propor um Escritório de Processos em uma Instituição de Ensino Superior. Para alcançar o objetivo principal, foram traçados dois objetivos específicos: desenvolver um framework para propor um Escritório de Processos e desenvolver uma proposta de um Escritório de Processos em uma IES. Para atender a estes objetivos, este trabalho combina a utilização de duas abordagens metodológicas: revisão bibliográfica e estudo de casos. Como resultados da pesquisa foram desenvolvidos o framework para propor um Escritório de Processos e a proposta do Escritório de Processos para um IES. A pesquisa contribuiu para o estado da arte sobre o assunto Escritório de Processos. A proposta do Escritório de Processos e framework foram inovadores do ponto de vista bibliográfico, uma vez que trouxeram um modelo de Escritório de Processos que a literatura não aborda. Esse estudo auxiliou à referida IES a iniciar a constituição de seu Escritório de Processos. Dentre os interessados no estudo, destacam-se IESs, organizações de um modo geral, responsáveis por processos de negócios, pesquisadores e consultores. / There is a tendency among organizations opt for a Business Process Management approach instead of the traditional functional approach. BPM Center of Excellence can be a proposed answer to the lack of integration of process management projects. In contrast, the Higher Education Institutions (HEIs) need to broaden their managerial effectiveness and process management can be a solution. The opportunity to research relating the themes led to the following research question: \" What proposing in a BPM Center of Excellence for an Institution of Higher Education ? \" . To answer this question the overall goal of this work was to propose an BPM Center of Excellence in a Higher Education Institution. To achieve the main objective, two specific objectives were set: to develop a framework to propose a Process Office and develop a proposal for an Center of Excellence in an HEI. To meet these objectives, this paper combines the use of two methodological approaches: literature review and case studies. The results of the research framework were developed to propose a BPM Center of Excellence and the proposal of the Office of Proceedings for IES. The research contributed to the state of the art on the subject BPM Center of Excellence. The proposal of the Office and framework were innovative from the point of view of literature as it brought a model of a BPM Center of Excellence that literature does not address. This study helped to said HEIs to start setting up BPM Center of Excellence. Among those interested in the study, we highlight HEIs , organizations in general , responsible for business processes , researchers and consultants .

Thesis (Ph. D.)--Michigan State University. Dept. of K-12 Educational Administration, 2008. / Title from PDF t.p. (viewed on Mar. 30, 2009) Includes bibliographical references (p. 172-182). Also issued in print.

Existe uma tendência entre as organizações por optarem pela abordagem de gestão por processos no lugar da abordagem funcional tradicional, porém a falta de integração dos projetos de gestão por processos leva a desperdícios de recursos e diminuição no retorno sobre o investimento. Os Escritórios de Processos podem ser uma proposta de resposta à falta de integração dos projetos de gestão por processos. Em contrapartida, as Instituições de Ensino Superior (IES) necessitam ampliar sua eficácia gerencial e a gestão por processos pode ser uma solução. A oportunidade de investigação relacionando os temas levou a seguinte pergunta de pesquisa: \"O que propor em um Escritório de Processos para uma Instituição de Ensino Superior?\". Para responder a essa pergunta o objetivo geral deste trabalho era propor um Escritório de Processos em uma Instituição de Ensino Superior. Para alcançar o objetivo principal, foram traçados dois objetivos específicos: desenvolver um framework para propor um Escritório de Processos e desenvolver uma proposta de um Escritório de Processos em uma IES. Para atender a estes objetivos, este trabalho combina a utilização de duas abordagens metodológicas: revisão bibliográfica e estudo de casos. Como resultados da pesquisa foram desenvolvidos o framework para propor um Escritório de Processos e a proposta do Escritório de Processos para um IES. A pesquisa contribuiu para o estado da arte sobre o assunto Escritório de Processos. A proposta do Escritório de Processos e framework foram inovadores do ponto de vista bibliográfico, uma vez que trouxeram um modelo de Escritório de Processos que a literatura não aborda. Esse estudo auxiliou à referida IES a iniciar a constituição de seu Escritório de Processos. Dentre os interessados no estudo, destacam-se IESs, organizações de um modo geral, responsáveis por processos de negócios, pesquisadores e consultores. / There is a tendency among organizations opt for a Business Process Management approach instead of the traditional functional approach. BPM Center of Excellence can be a proposed answer to the lack of integration of process management projects. In contrast, the Higher Education Institutions (HEIs) need to broaden their managerial effectiveness and process management can be a solution. The opportunity to research relating the themes led to the following research question: \" What proposing in a BPM Center of Excellence for an Institution of Higher Education ? \" . To answer this question the overall goal of this work was to propose an BPM Center of Excellence in a Higher Education Institution. To achieve the main objective, two specific objectives were set: to develop a framework to propose a Process Office and develop a proposal for an Center of Excellence in an HEI. To meet these objectives, this paper combines the use of two methodological approaches: literature review and case studies. The results of the research framework were developed to propose a BPM Center of Excellence and the proposal of the Office of Proceedings for IES. The research contributed to the state of the art on the subject BPM Center of Excellence. The proposal of the Office and framework were innovative from the point of view of literature as it brought a model of a BPM Center of Excellence that literature does not address. This study helped to said HEIs to start setting up BPM Center of Excellence. Among those interested in the study, we highlight HEIs , organizations in general , responsible for business processes , researchers and consultants .

This presentation tells the story of two partnerships co-initiated by the ETSU Center of Excellence in Mathematics and Science Education. The first partnership, Eastman Scholar MathElites, demonstrates how a 7+ year partnership between business and an institute of higher education (Eastman-ETSU) has brought a regional impact in Grades 3-8 math. The second partnership, G6-12 Science and Literacy project, introduces how a local education agency and institute of higher education (Hawkins County Schools-ETSU) have worked together to provide teacher professional development (PD) that focuses on Grades 6-12 English Language Arts and Science. This PD seeks to build confidence and understanding about using reading as a tool to understand STEM literacies. These two programs do not only benefit K-12 education in the Northeast Tennessee region, but also bring practical implications for future development in state-wide and national issues.