Empresas familiares são o principal tipo de empresa ao redor do mundo. No Brasil são responsáveis por 50% do PIB e geram 85% dos empregos formais. Por possuírem a influência da família no negócio, os mecanismos de controle gerencial adotados por essas empresas tendem a ser informais e baseados em confiança. Estudos na área de contabilidade gerencial em empresas familiares demonstram que a adoção de sistemas de controle gerencial trazem benefícios econômicos e podem auxiliar na implementação de estratégias e facilitar processos de sucessão. No entanto, falta compreensão na academia sobre como ocorre o processo de adoção de sistemas de controle gerencial em empresas familiares e qual a influência da família e dos valores familiares neste processo. Este estudo buscou entender como os valores familiares, a presença da família na gestão e a interação entre os atores organizacionais influenciam o processo de adoção de SCG em empresas familiares. Para atingir este objetivo, foi conduzido um estudo de caso em uma empresa familiar que possui membros da família na gestão e passou por um processo de adoção de sistemas de controle gerencial. Foram realizadas entrevistas com gestores familiares e não familiares e coletados documentos considerados relevantes para o entendimento do fenômeno estudado. A análise foi feita utilizando-se a técnica de análise de conteúdo temática à luz do quadro teórico proposto por ter Bogt e Scapens (2014), baseado na Velha Economia Institucional (Old Institutional Economics). Os resultados evidenciados neste estudo demonstram como o contexto organizacional, os valores familiares no negócio e a racionalidade dos atores organizacionais direcionaram a escolha, o processo de adoção e a institucionalização do sistema de controle gerencial no caso estudado. Este estudo contribui para a literatura demonstrando que o uso do quadro teórico proposto por ter Bogt e Scapens (2014) é apropriado para entender como ocorre o processo de adoção de SCG por empresas familiares e fornecendo explicações para resultados conflitantes (Songini & Gnan, 2015; Speckbacher &Wentges, 2012), sugerindo que além da presença de membros da família na gestão, as instituições internas (como os valores familiares) e externas precisam ser considerados quando se busca entender a adoção de SCG em empresas familiares. / Family firms are the most prevalent type of companies in Brazil and throughout the world, contributing to 50% of the brazilian GDP and 85% of the employment rate. Given that the family is involved in the business, control mechanisms in these firms are more likely to be informal and trust-based. Academic research shows that the use of management control systems can result in better economic performance, promote strategy implementation and support succession processes. Nevertheless, there is a gap on the understanding of how management control systems adoption process happen and what is the influence of the family values on this process. Drawing on a case study carried out on a family firm managed by family members that recently adopted a management control systems this studies aims to shed light on how family values, the presence of family managers and the interaction between organizational actors influences management control systems adoption. Interviews were conducted with family and non-family managers and relevant documents were collected. The collected data was analyzed guided by ter Bogt e Scapens (2014) framework, based on Old Institutional Economics. The results shows how the presence of a family manager e the family values can influence adoption process and the institutionalization of management control systems in family firms. The organizational context, family values and the agency of organizational actors directed management control systems choice and the adoption process on the family firm studied. This study contributions to the academic literature are twofold: Firstly, the use of ter Bogt e Scapens (2014) framework is suitable to understand how MCS adoption processes occurs on family firms. Secondly, providing explanations for conflicting results (Songini & Gnan, 2015; Speckbacher & Wentges, 2012), suggesting that in addition to family managers presence both internal (family values) and external institutions must be accounted for when seeking to understand the adoption of MCS in family firms.

O propósito desta pesquisa é estudar características dos sistemas de custos gerenciais (SCG), sendo elas o método de custeio utilizado pelas empresas, as ferramentas de gestão em uso, os principais objetivos do sistema de custos gerenciais e o suporte provido pelo ERP (software de gestão). Estas características são analisadas a luz das pressões isomórficas de convergência e do decoupling, discutindo as implicações destas por meio de pesquisa bibliográfica expondo conceitos das práticas de custos gerenciais e o paradoxo das pressões isomórficas de convergência e o decoupling. Esta pesquisa explora dados coletados por meio de questionário com 27 subsidiárias de empresas alemãs operantes no Brasil, de grande e médio porte, dos setores automobilístico e de máquinas e equipamentos, afim de identificar as práticas do sistema de custos gerenciais em uso, a presença de evidências complementares do isomorfismo e do decoupling. A análise dos dados foi realizada de forma qualitativa e quantitativa (estatística descritiva) a luz da revisão bibliográfica apresentada, buscou-se consolidar conhecimentos que contribuem com o provimento ao meio acadêmico e profissional com uma ampla descrição das características gerais dos sistemas de gerenciamento de custos empregados por subsidiárias de empresas alemãs, uma população economicamente relevante e pouco explorada em estudos anteriores. Dentre os principais achados, ressalta-se que quanto maior o isomorfismo coercitivo, menor o decoupling das práticas do sistema de custos gerenciais. O baixo nível de decoupling demonstra ainda ter influência sobre a baixa divergência nos objetivos do sistema de custos gerenciais. Ainda a respeito das propriedades do sistema de custos gerenciais, é importante destacar que a maior parcela das subsidiárias utiliza o método de custeio por absorção para tomada de decisão e o orçamento e o custo padrão são ferramentas de gestão institucionalizadas na maioria das empresas. Como objetivo principal do SCG, a redução de custos é uma unanimidade, seguida por aumento da transparência, facilitação da formação de preço e fomento de melhorias de processo. Elementos do isomorfismo coercitivo e mimético são apresentados em todas as subsidiárias, sendo na maioria delas de maneira expressiva. O isomorfismo em sua forma normativa mostra-se presente na maioria delas. / The purpose of this research is to analyze aspects of Costs Management System (CMS), these being the costing method used by companies, the management tools in use, the main objectives of cost management system and the support provided by ERP (software management). These features are analyzed through the light of isomorphic convergence pressures and the occurrence of decoupling, discussing these implications applying the bibliographical research showing the management cost practical concepts and the paradox of isomorphic pressures of convergence and the decoupling. This research explores data obtained through a questionnaire with 27 senior executives of subsidiaries of German companies in Brazil of large and medium-size, in the automotive and machinery equipment industry with the objective of identifying management cost practices in use, evidences of the isomorphism and the decoupling. The data analyses was made through quantitative and qualitative ways applying the bibliographical research, searching to consolidate knowledge that provides the academic and professional field with a large description of the main features of cost management system in use by German subsidiaries working in Brazil, a population with economic relevance but not being showed in former research. Concerning the main findings, it is noteworthy that the bigger the isomorphic coercion found in the subsidiaries, smaller the decoupling of the cost management practices investigated. The smaller level of decoupling shows also an influence on the smaller level of divergence in the goals to the cost management system. Still about the cost management system features it is important to highlight that the large portion of subsidiaries apply the absorption cost method by decision making and the budget and cost standard are the most used management tools and are institutionalized in almost all companies. The cost reduction shows up as the main objective of the CMS, followed by increasing transparency, facilitating pricing and incentive to process improvements. Coercive isomorphism elements are presented in almost all subsidiaries, the mimetic and normative isomorphism also have remarkable presence. Evidence of isomorphic coercion and isomorphism mimetic are presented by all subsidiaries, being in the most of them very expressive. The isomorphism normative are present in the most part of subsidiaries.

Background - The underrepresentation of women in corporate boardrooms has been a central corporate governance issue for decades; still, improvement is made at a slow pace and varies by industry sector. On average, the Swedish financial industry displays high levels of female board representation compared to other industry sectors; however, there are large differences between the companies. Therefore, investigating whether certain organizational and/or board characteristics have an impact on female board representation in this industry may provide valuable insights as to whether some factors enhance gender diversity on these boards and, consequently, could serve as tools for further growth of female board representation. Purpose - The purpose of this study is to evaluate the development of female board representation in Swedish publicly listed financial firms and to investigate whether certain organizational and/or board characteristics have an impact on female board representation. As such, the study answers call for research regarding women on boards in the finance industry, while also contributing to the limited amount of research examining whether certain organizational factors may act as predictors of female board representation. Method - The study is of quantitative nature with a deductive approach and longitudinal design. Data is collected from annual reports and corporate governance reports of Swedish public financial firms listed on Nasdaq Stockholm and NGM Equity between 2011 and 2017. The initial sample contains all 60 listed firms, while the final sample consists of 37 firms. The dependent variable is female board representation and the independent variables are firm size, female employment base, board size, outside directors, multiple directorships, older directors, and female chairman. Control variables for market capitalization segments and year-fixed effects are included. Data is analysed using multiple linear regression, which is in line with prior research. Conclusion - The results of the study show that there is a significant negative relationship between female board representation and board size, while there are significant positive relationships between female board representation and the variables outside directors and female employment base. Significant positive relationships are also found between female board representation and effects related to time and market capitalization segment. The results are both in line with and contradictory to prior research, indicating the need for further research to clarify the relationship – if any – between certain factors and female board representation. Moreover, the results provide indications for policymaking, especially concerning the large inequalities found regarding the position as chairman as well as the relationship between the female employment base and female board representation.

Submitted by Odilio Hilario Moreira Júnior (odilio@espm.br) on 2016-11-10T17:21:47Z No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) / Approved for entry into archive by Henrique Ribeiro (hribeiro@espm.br) on 2016-11-10T17:23:38Z (GMT) No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) / Approved for entry into archive by Odilio Hilario Moreira Júnior (odilio@espm.br) on 2016-11-10T17:25:35Z (GMT) No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) / Made available in DSpace on 2016-11-10T17:28:20Z (GMT). No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) Previous issue date: 2016-05-31 / This study goal to analyze the factors influence to choice of certain countries to carry out clinical research and elucidate an influence of different variables that were defined in this study. To meet the goal we use the quantitative methodology to create parameters for understanding how these studies are distributed by countries. The literature review contributed to the analysis and selection of the determining factors for the choice of where to conduct clinical research, defining the authors like Gehring (2014), Huijstee; Schipper (2011), Thiers (2007) and Swan; Robertson (2009) as a foundation to this study. The literature review enabled we did a list of twenty-two variables influencing the choice of where to conduct clinical research. All this variables are put together in seven categories: Freedom Business, Government of Freedom, Property Rights, Previous Experiences, Education Index, GDP and Costs . To this study we used the Institutional Theory by North (1990), Rodrik (1999), Rodrik and Subramanian (2002), applying through the economic freedom index of the base "The Heritage Foundation" and the “World Bank”. Global data about countries where they are developed clinical research were found in ClinicalTrials.org database. A regression in panel was implemented to goal to quantify the influence of each determining variable for the attraction of clinical research. This study is important to International Business, as clinical research is lucrative for the pharmaceutical industry. That makes many countries interest in receiving these studies and highlights all factors used for choosing where and why a particular country will be selected to carry out a clinical research. / O presente trabalho tem por objetivo analisar os fatores que levam a escolha de determinados países para a realização da pesquisa clínica e elucidar o peso entre as diferentes variáveis que foram delimitadas no presente trabalho. Para atender à proposta de trabalho fizemos uso de uma metodologia quantitativa para parametrizar a decisão locacional dos estudos clínicos. A revisão da literatura específica acerca do tema se fez necessária para a busca, análise e seleção dos fatores determinantes para a escolha de onde realizar a pesquisa clínica contribuindo assim, para que alcançássemos o objetivo proposto. Pesquisas qualitativas que utilizamos por base, como em Gehring (2014), Huijstee; Schipper (2011), Thiers (2007) e Swan; Robertson (2009) entre outros, permitiram a obtenção de uma lista com vinte e dois fatores responsáveis por influenciar a escolha de onde realizar a pesquisa clínica. Essas variáveis foram agrupadas em torno de sete categorias que levam os nomes das variáveis que irão compor a regressão em painel. São elas: Liberdade Empresarial, Liberdade de Governo, Direito de Propriedade, Experiências Anteriores, Índice Educacional, PIB e Custos. Foi utilizada a Teoria Institucional segundo North (1990), Rodrik (1999), Rodrik e Subramanian (2002), com aplicação por meio dos índices de liberdade econômica da base “The Heritage Foundation” e Banco Mundial. Os dados mundiais acerca dos países onde são desenvolvidas pesquisas clínicas foram obtidos na base de dados ClinicalTrials.org, uma base antiga que apresenta amplitude global. Uma regressão em painel desbalanceado foi implementada com o objetivo de quantificar a influência de cada variável determinante para a atração da pesquisa clínica. Esse estudo apresenta relevância para a área de Negócios Internacionais, pois a pesquisa clínica representa a criação de novas receitas para o setor farmacêutico. O que faz com que diversos países demonstrem interesse em receber essas pesquisas e coloca em evidência os critérios utilizados para a escolha de onde e por que um determinado país será selecionado para a realização da pesquisa clínica.

Submitted by Adriana Alves Rodrigues (aalves@espm.br) on 2017-10-20T18:10:51Z No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) / Approved for entry into archive by Adriana Alves Rodrigues (aalves@espm.br) on 2017-10-20T18:13:01Z (GMT) No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) / Approved for entry into archive by Ana Cristina Ropero (ana@espm.br) on 2017-10-23T10:49:22Z (GMT) No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) / Made available in DSpace on 2017-10-23T10:50:44Z (GMT). No. of bitstreams: 1 Felipe Gonzalez Abuin.pdf: 924644 bytes, checksum: d88ecaadea656614106cf5f23152e874 (MD5) Previous issue date: 2016-05-31 / This study goal to analyze the factors influence to choice of certain countries to carry out clinical research and elucidate an influence of different variables that were defined in this study. To meet the goal we use the quantitative methodology to create parameters for understanding how these studies are distributed by countries. The literature review contributed to the analysis and selection of the determining factors for the choice of where to conduct clinical research, defining the authors like Gehring (2014), Huijstee; Schipper (2011), Thiers (2007) and Swan; Robertson (2009) as a foundation to this study. The literature review enabled we did a list of twenty-two variables influencing the choice of where to conduct clinical research. All this variables are put together in seven categories: Freedom Business, Government of Freedom, Property Rights, Previous Experiences, Education Index, GDP and Costs . To this study we used the Institutional Theory by North (1990), Rodrik (1999), Rodrik and Subramanian (2002), applying through the economic freedom index of the base "The Heritage Foundation" and the “World Bank”. Global data about countries where they are developed clinical research were found in ClinicalTrials.org database. A regression in panel was implemented to goal to quantify the influence of each determining variable for the attraction of clinical research. This study is important to International Business, as clinical research is lucrative for the pharmaceutical industry. That makes many countries interest in receiving these studies and highlights all factors used for choosing where and why a particular country will be selected to carry out a clinical research. / O presente trabalho tem por objetivo analisar os fatores que levam a escolha de determinados países para a realização da pesquisa clínica e elucidar o peso entre as diferentes variáveis que foram delimitadas no presente trabalho. Para atender à proposta de trabalho fizemos uso de uma metodologia quantitativa para parametrizar a decisão locacional dos estudos clínicos. A revisão da literatura específica acerca do tema se fez necessária para a busca, análise e seleção dos fatores determinantes para a escolha de onde realizar a pesquisa clínica contribuindo assim, para que alcançássemos o objetivo proposto. Pesquisas qualitativas que utilizamos por base, como em Gehring (2014), Huijstee; Schipper (2011), Thiers (2007) e Swan; Robertson (2009) entre outros, permitiram a obtenção de uma lista com vinte e dois fatores responsáveis por influenciar a escolha de onde realizar a pesquisa clínica. Essas variáveis foram agrupadas em torno de sete categorias que levam os nomes das variáveis que irão compor a regressão em painel. São elas: Liberdade Empresarial, Liberdade de Governo, Direito de Propriedade, Experiências Anteriores, Índice Educacional, PIB e Custos. Foi utilizada a Teoria Institucional segundo North (1990), Rodrik (1999), Rodrik e Subramanian (2002), com aplicação por meio dos índices de liberdade econômica da base “The Heritage Foundation” e Banco Mundial. Os dados mundiais acerca dos países onde são desenvolvidas pesquisas clínicas foram obtidos na base de dados ClinicalTrials.org, uma base antiga que apresenta amplitude global. Uma regressão em painel desbalanceado foi implementada com o objetivo de quantificar a influência de cada variável determinante para a atração da pesquisa clínica. Esse estudo apresenta relevância para a área de Negócios Internacionais, pois a pesquisa clínica representa a criação de novas receitas para o setor farmacêutico. O que faz com que diversos países demonstrem interesse em receber essas pesquisas e coloca em evidência os critérios utilizados para a escolha de onde e por que um determinado país será selecionado para a realização da pesquisa clínica.

Insourcing, outsourcing and co-sourcing are three approaches to procuring an information system. This research contributes to the body of knowledge on insourcing an information system; exploring and discussing the enabling and inhibiting factors of the insourcing of an information system in selected government agencies in Malaysia. This study was undertaken in response to a paucity of similar projects and a limited literature focused on developing countries. It considers the post outsourcing context following the decision to insource a major Malaysian Government Information System in 2011. A qualitative research method was used to obtain empirical evidence from selected government agencies through 69 semi-structured interviews in two data collection periods: 2013-2014 and 2015. Interviews were conducted with civil servants at all levels, from senior management to clerical staff, including users of the government information system. By using coding principles from grounded theory to analyse the data, seven exciters and six inhibitors of insourcing a government information system were identified and mapped in the analytical framework. Further, this is the first research to use an enhanced model, devised by combining the OPTIMISM model and two distinct theoretical traditions: institutional theory and the capability approach; in order to analyse the insourcing of government information system adoption. The enhanced model was created by mapping the OPTIMISM model (that has a set of dimensions) to an analytical framework comprising the capability approach, institutional theory and technology (ICTs). The main research contribution of this thesis is in the area of capacity building of the internal development team. The increased budget for training, the selection of appropriate training providers and knowledge sharing among experienced and novice developers all contribute to building capacity in the internal development team; and consequently help to improve the quality of the system which will improve service delivery to the general public. The approach and findings of this study contribute to the body of knowledge and understanding of the subject in government information system development and implementation, and can also be applied to improving the quality of service delivery. While this study has focused on government information systems, the wider area of eGovernment, and applications serving the needs of the general public, is equally important, and therefore the researcher suggests that insourcing eGovernment applications would also assist in the capacity building of internal IT staff.

Os três artigos desta tese tratam especificamente de grupos empresariais e sua interação com valor, fatores institucionais e planejamento tributário. O primeiro trata do efeito da formação de grupos empresariais no valor de mercado das empresas, que, apesar do avanço na literatura sobre o tema, a falta de consenso quanto ao seu efeito o torna contemporâneo e sua resposta necessária. Os autores assumem que as estratégias empresariais variam entre setores e são influenciadas por fatores do ambiente institucional em que elas estão inseridas, para então avançar as estratégias metodológicas adotadas até então pela literatura; os resultados obtidos através do Propensity Score Matching (PSM), ferramenta capaz de avaliar a relação causal entre a formação de grupos empresariais e valor de mercado, sugerem que o efeito da formação de grupos empresariais no valor de mercado das empresas, em linha com o entendimento prévio de diferentes em estratégias para diferentes setores, varia entre os setores, e as empresas do setor de serviços apresentam valores mercado menores quando decidem pela constituição de grupos empresariais. Sob a influência desta descoberta, o segundo artigo buscou os motivos que levariam essas empresas a se organizar em grupos empresariais, visto que esta obviamente não é uma decisão econômica de maximização de valor. Utilizando-se da teoria institucional, o segundo artigo se propôs a avaliar se essa é uma decisão influenciada por fatores institucionais, visto que a teoria institucional afirma que o ambiente institucional ao qual as empresas estão submetidas pode influenciar no desenvolvimento de estrutura formais em uma organização, em alguns casos mais profundamente que as pressões de mercado ou econômicas. Os resultados suportam a hipótese de que fatores institucionais presentes no ambiente empresarial, quando combinados, direcionam as decisões das empresas em se organizarem em grupos empresariais, mesmo que essa decisão resulte em menor valor de mercado. Os resultados anteriores foram decisivos para o desenvolvimento do terceiro artigo. Neste artigo, a formação de grupos empresariais foi considerada como uma estratégia de planejamento tributário capaz de reduzir custos tributários, mas não de agregar valor ao acionista. Os resultados apresentados neste artigo indicam que: i) em conformidade com pesquisas anteriores, as empresas se organizam em grupos empresariais em resposta a incentivos fiscais; e ii) essa decisão, por ser uma prática institucionalizada, não é capaz de gerar valor superior às que optaram por outra forma de organização. A estratégia metodológica adotada neste artigo abre uma infinidade de oportunidades para novas pesquisas de causa e efeito na área contábil, como o gerenciamento de resultados e problemas de agência. A combinação dos três artigos nos permite concluir que o planejamento tributário deve ser entendido como parte do processo de decisão e não um ato isolado, cujo único objetivo é o de minimizar o custo tributário das empresas; desta forma, seus resultados devem ser avaliados além das guias de recolhimento dos tributos. Os resultados apresentados nos três artigos são estatisticamente significativos, e os testes de robustez aplicados confirmam que as estratégias adotadas nos artigos foram adequadas. / The three papers in this thesis deal specifically with business groups and their interaction with value, institutional factors and tax planning. The first one deals with the effect of the decision on the formation of business groups in the market value of companies; despite the advances in the literature on the subject, the lack of consensus as to its effect makes it contemporary and its response necessary. The authors assume that business strategies vary between sectors and are influenced by factors of the institutional environment in which they are inserted to advance the methodological strategies that have been adopted in the literature; the results obtained through Propensity Score Matching (PSM), a tool capable of evaluating the causal relationship between the decision to form business groups and market value, suggest that the effect of forming business groups on the value of companies, in line with the previous understanding of different strategies in different sectors, varies between sectors and companies in the service sector have lower market values when deciding to set up business groups. Under the influence of this finding, the second paper sought the reasons that would lead these companies to be organized into business groups, since it obviously was not an economic decision to maximize value. Using the institutional theory, the second article proposed to evaluate if this is a decision influenced by institutional factors, since the theory affirms that the institutional environment to which the companies are submitted can influence the development of the formal structure in an organization, in some cases more deeply than market or economic pressures. The results confirm the hypothesis that institutional factors present in the business environment, when combined, direct the decisions of companies to organize themselves into business groups even if this decision results in lower market value. The previous results were decisive for the development of the third paper. In this paper, the formation of business groups was considered as a tax planning strategy capable of reducing tax costs, but not of adding value to the shareholder. The results presented in this article indicate that: i) according to previous research, companies organize themselves into business groups in response to fiscal incentives; and ii) this decision, being an institutionalized practice, is not capable of generating value higher than opted for another form of organization. The methodological strategy adopted in this article opens up a plethora of opportunities for new cause and effect research in accounting, such as results management and agency problems. The combination of the three papers allows us to conclude that tax planning should be understood as part of the decision process and not an isolated act, whose only objective is to minimize the tax cost of the companies; in this way, their results must be evaluated in addition to the guides of collection of taxes. The results presented in the three papers are statistically significant and the robustness tests applied confirm that the strategies adopted in the papers were adequate.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-03-27T19:13:53Z No. of bitstreams: 1 Carine de Oliveira.pdf: 391628 bytes, checksum: 82711c2923f06f12d88e366b3dfa277e (MD5) / Made available in DSpace on 2015-03-27T19:13:53Z (GMT). No. of bitstreams: 1 Carine de Oliveira.pdf: 391628 bytes, checksum: 82711c2923f06f12d88e366b3dfa277e (MD5) Previous issue date: 2013-01-31 / Nenhuma / Este estudo examina a inclusão de mulheres nos conselhos de administração. Especificamente, investiga-se se existe relação entre a participação de conselheiros do gênero feminino e o desempenho econômico-financeiro medido pelo retorno sobre ativos (ROA) e Q Tobin. A fim de testar as hipóteses, foram utilizados dados das empresas listadas na BM&FBOVESPA, no período de 2002 a 2011. Como resultado da pesquisa, não se encontrou uma relação significativa entre a participação feminina nos conselhos de administração e a medida de desempenho ROA, esta estimada em dados em painel. O Q Tobin apresentou significância positiva em regressão realizada com dados em painel quando a variável independente é estimada por dummy, existe a presença 1 ou não existe a presença 0, de mulheres nos Conselhos de Administração, e quando variável independente é testada por proporção de participação feminina nos Conselhos de Administração a relação não apresenta significância a 10%, a 5% ou a 1%. O R² ajustado, entretanto, apresentou resultados inferiores a 3%, representando uma pequena relação entre as variáveis do modelo e sua possível influência sobre o desempenho. Através da análise teórica (Teoria Institucional) sugere-se que o gênero poderá ter tanto um efeito positivo ou negativo, quanto neutro, sobre o desempenho econômico-financeiro da empresa. A análise estatística apoia a posição teórica de efeito, positivo ou nulo. Os resultados são consistentes com a explicação de que as instituições representam valores, regras, normas e evoluem com o tempo, e, portanto, a presença das mulheres nos Conselhos pode ser diferente em circunstâncias diferentes e em momentos diferentes. Na análise realizada, não foi possível afirmar que a presença feminina contribui para o desempenho econômico-financeiro da empresa. No entanto, não se encontrou evidência significante de efeito negativo. O resultado do estudo sugere que as decisões relativas à nomeação de mulheres para os Conselhos de Administração devem ser baseadas em critério diferente do desempenho econômico-financeiro. / This study examines the issue of women’s inclusion in the board of directors. Specifically, it investigates whether there is a relationship between the share of female directors and the economic and financial performance measured by return on assets (ROA) and Tobin Q. In order to test the hypotheses, we used data of companies listed on the BMF & BOVESPA, from 2002 to 2011. As a result of the research, it was not found a significant relationship between female participation on boards of directors and ROA performance measure; it ́s estimated on panel data. Q Tobin showed positive significance in regression done through the panel data when the independent variable is estimated by dummy, existence of women in the board of directors is numbered as 1, or the no existence of women in the board of directors is numbered as 0 (ZERO). When the independent variable is tested by proportion of women participation in the board of directors the relation show not significance at 1%, at 5% and at 10%. The adjusted R², however, presented results below 3%, representing a slight relationship between the variables of the model and its possible influence on performance. Through theoretical analysis (institutional theory) suggest that gender may have both a positive and negative, or neutral effect about the economic and financial performance of the company. Statistical analysis supports the theoretical position of no effect, positive or negative. The results are consistent with the explanation that institutions represent values, rules, norms and evolve over time, and therefore the presence of women on the board can be different in different circumstances and at different times. In the analysis, it could not be stated strongly that the presence of women contributes to the economic and financial performance of the company. However, it was not found any evidence of any negative effect. The result of the study suggests that decisions regarding the appointment of women to boards of directors should be based on criteria other than economic financial performance.

Hur kommer det sig att en organisation som brandmannakollektivet uppvisar en så låg kvinnorepresentation bland sina brandmän när andra organisationer med samma eller liknande förutsättningar, som polis och militär, uppvisar bättre resultat? Vad kan förklara den låga kvinnorepresenationen i den Svenska räddningstjänsten?Vi har i denna uppsats försökt förklara problemet med hjälp av nyinstitutionella teorier, så som homogenitet på organisationsfältet (isomorfismer) och professionens legitimitetssträvan genom omvärlden. Vi menar att det inte räcker att hitta och förklara institutionella faktorer och därmed en förändringströghet, med enbart isomorfismer eller enbart professionens legitimitetssträvan. De måste sättas i en relation till varandra.Det vi fann var att räddningstjänsten inte söker sin professionella legitimitet genom styrning från lagar och regler, och att denna ignorans skapar en norm på organisationsfältet. Ignoransen är en konsekvens av svag styrning från andra aktörer i organisationsfältet samt obefintlig granskning. Vi fann också att räddningstjänsten förvaltar och upprätthåller den norm som samhället har på brandmannen, som manlig och stark, genom att återkommande luta sig mot fysiska krav. Vi fann också att vinnande koncept var imitationslegitima på organisationsfältet.Jämställdhetslagar får svårt att få fäste i organisationen då det är vedertaget att inte anamma lagar om den inte faller inom normen för räddningstjänstens styrning. Inte heller kommer den att anammans så länge man förvaltar den norm om manlighet och styrka då den motsäger sig den normbild som professionen legitimerar sig med gentemot omvärlden. Enda gången man kan bryta de institutionella mönstena är genom ett vinnande koncept. Om en station med jämn könsfördelning uppvisar ett bättre eller effektivare resultat kommer detta med största sannorlikhet att spridas.

La recherche en contrôle a montré que le champ hospitalier français a subi de profonds changements, notamment à travers l’introduction de l’accountability. La conformité aux pressions institutionnelles pousse les organisations à s’orienter vers de nouveaux outils et principes pour renfoncer leur légitimité externe (Power, 2003). Cette même littérature a montré que l’accountability s’infiltre dans la sphère médicale et démontre des phénomènes d’hybridation de rôle chez les médecins hospitaliers, qui sont ainsi sensibilisés aux contraintes financières (Kurunmäki, 1999). La sphère administrative ne fait pas exception et subit également des pressions coercitives. L’objectif de notre thèse est de contribuer à cette littérature en analysant les effets et les rôles de l’accountability dans le secteur hospitalier public français sur la sphère médicale. Pour analyser ces effets, nous nous ciblons sur les dispositifs d’accountability tels que le reporting d’informations (audit financier, pratique budgétaire). Pour répondre à cette problématique, notre terrain s’est focalisé sur des entretiens semi-directifs et une approche ethnographique dans un CHU de grande taille. Premièrement, à travers une étude exploratoire qualitative menée auprès de 19 directeurs administratifs financiers (représentant 19 CHU/CH), nous montrons que l’accountability au travers de l’exemple de l’audit financier amène à des changements organisationnels et sert également à « rendre des comptes » aux parties prenantes externes (Agence Régionale de Santé, banques) mais aussi internes des organisations hospitalières. Nos résultats soulignent notamment que l’audit financier renforce la légitimité de la sphère administrative vis-à-vis de la sphère médicale. Deuxièmement, nous identifions à partir d’une approche ethnographique (observation non-participante et entretiens) menée dans un CHU des acteurs administratifs spécifiques, servant de vecteurs pour l’infiltration de l’accountability dans la sphère médicale : les Techniciens d’Information Médicale. Ces acteurs administratifs ont un rôle essentiel dans l’hybridation des médecins aux compétences gestionnaires, et les sensibilisent aux logiques financières. A travers le reporting de leur activité médicale, nos résultats mettent en lumière une atténuation du clivage traditionnel observé dans la littérature entre acteurs administratifs et corps médical. Nous montrons également que l’infiltration de l’accountability par d’autres agents administratifs spécialisés, tend à sensibiliser les médecins à la réduction de surplus, de slack présent dans la prise en charge des patients. Il s’avère que cette organisation hospitalière privilégie des dispositifs d’accompagnements afin de solliciter les médecins à intégrer de nouvelles responsabilités dans l’efficience de leur rôle. Notre étude montre que les médecins tentent désormais de trouver un équilibre afin d’articuler « logique patient » et logique gestionnaire. Pour cela, nos résultats soulignent une modification des protocoles de soins, du raisonnement ainsi que des valeurs des professionnels de santé qui concilient et promeuvent désormais le médico-économique. / How are accountability measures used by actors in the administrative field? Consequently, which are the associated effects on workers in the health sector?Research in control has shown that the French hospital has undergone profound changes, notably through the introduction of accountability. Compliance with institutional pressure drives organizations to move towards new tools and principles that reinforce their external legitimacy (Power, 2003). The same literature has shown that accountability infiltrates the medical sphere and that a new phenomenon occurs: doctors adopt hybridization role in hospital. This hybridization creates doctors who are aware of financial constraints (Kurunmäki, 1999). The administrative sphere is no exception and is also subject to coercive pressure.The aim of our thesis is to contribute to this literature by analyzing the intra-organizational effects and roles of accountability on the medical logic in the French public hospital sector. To analyze these effects, we focus on accountability mechanisms such as information reporting (i.e. financial audit, budget practice). To answer this problematic, we use semi-structured interviews into French hospitals and we adopt an ethnographic approach of one large university hospital.Firstly, from a series of exploratory interviews with 19 financial administrative directors (in 19 public hospitals), we show that accountability through financial audit leads to organizational changes and also use to “give account” not only to external stakeholders (Regional Health Agency, banks) but also internal hospital organizations. Our results show that the financial audit reinforces the legitimacy of the administrative sphere towards the medical sphere.Secondly, we identify with an ethnographic approach (non-participant observation and interviews) in a UHC of specific administrative actors called “Medical coders” (i.e. actors serving as vectors for the infiltration of accountability in the medical sphere). These administrative members have a key role in hybridization of health professionals to management skills, and sensitize them to financial logics.Through the reporting of their medical activity, our results highlight an attenuation of the traditional cleavage observed in the literature between administrative members and the medical profession.Moreover, we show that the infiltration of accountability by others specialized administrative agents tends to sensitize doctors to the reduction of surplus, and the slack in the care of patients. It turns out that, the hospital organization favors support systems to make physicians integrate efficiency in their health role.Our result show that physicians are now trying to find a balance in order to articulate medical logic and managerial logic. For this, our study highlights a modification of care protocols as well as the reasoning and values of health professionals who reconcile and promote medico-economic logic.This thesis argues that the introduction of accountability within the French public hospital sector has intra-organizational effects on both the administrative and medical spheres and emphasizes that on the basis of the reduction of the organizational slack, the conflicts between medical and managerial logic are lessened.