Inom revision anses personalen vara både den största resursen och kostnaden, därför är det väsentligt att använda denna kapacitet till fullo. Yrket använder styrverktyget tidsbudgetering vilket innebär att anställda i de olika uppdragen får tidsramar att förhålla sig till. Tidigare studier har fokuserat på seniora revisorer avseende tidsbudgetar med ett mer negativt perspektiv, medan denna studie intar en mer neutral ställning utifrån revisionsassistenters perspektiv. Syftet med studien är därför att bidra med kunskap gällande hur revisionsassistenter upplever att användandet av tidsbudgetering påverkar revisionen. I studien presenteras revisionsprocessen, Input-Process-Output (IPO) modellen samt tidsbudgetering som styrverktyg och hur det appliceras inom revisionen. Studiens syfte har undersökts genom tio kvalitativa intervjuer med revisionsassistenter som arbetat minst sex månader inom yrket. Respondenterna innefattar revisionsassistenter från både The Big Four och mindre byråer. Studiens resultat visar att revisionen påverkas både positivt och negativt av tidsbudgetering som styrverktyg. Vilken påverkan det har grundas på hur styrverktyget används och mängden arbete i förhållande till den bestämda tiden. De positiva konsekvenserna som studien identifierat är ökad effektivitet, snabbare utvecklingskurva, strukturering av arbetet samt motivation hos anställda. De negativa konsekvenserna som identifieras är stress, sämre välmående, underrapportering av tid, genvägar samt minskad noggrannhet. Vilka konsekvenser tidsbudgetering medför anses främst bero på vem som har kontrollen över styrverktyget samt om det är stramt eller flexibelt. Således visar studien att vikten av att använda styrverktyget på ett korrekt sätt är avgörande för hur det upplevs påverka revisionen. / Within auditing the staff can be regarded as the biggest resource as well as the biggest cost, therefore it is essential to use this capacity to the fullest. The profession uses time budgeting as a management tool, which means that the staff have time frames to which they must adjust to for the various assignments. Previous studies have had a focus on senior auditors regarding time budgeting with a more negative outlook, while this study holds a more neutral position from audit assistant’s perspectives. The aim of this study is therefore to contribute with knowledge regarding how audit assistants experience how the usage of time budgeting influences the audit. The study presents the audit process, Input-Output-Process (IPO) model as well as time budgeting as a management tool and how it is applied in audits. The aim of the study has been studied through ten qualitative interviews with audit assistants that have been working for a minimum of six months in the profession. The respondents include audit assistants from both The Big Four and other smaller firms. The conclusion of the study indicates that audits are affected both positively and negatively by time budgeting as a management tool. Which effect it has depended on how the management tool is used and how the amount of work is in relation to the time. The positive consequences that the study has identified are increased efficiency, faster development curve, structuring of the work and motivation of the staff. The negative consequences that have been identified are stress, decreased well-being, underreporting of time, shortcuts and less meticulousness. Which consequences time budgeting entails depends mainly on who controls the management tool and if it is tight or flexible. Therefore, the study indicates the importance of using the management tool in a correct way is crucial for how it is perceived to affect the audit.

Bakgrund: När covid-19 plötsligt drabbade världen förändrades arbetssätt och branscher fundamentalt då distansarbete blev en påtvingad arbetsform. Uppmärksammande fördelar med arbetsformen medför en förväntan att distansarbete ska bli varaktig i den postpandemiska eran. Emellertid påträffades svårigheter att vidhålla en överenstämmelse mellan företagsintressen och medarbetarintressen avseende distansarbete. Följaktligen introduceras en hybrid arbetsform som kombinerar kontors- och distansarbete efter det påtvingade distansarbetet hävts. Företag utsättas för komplexa förändringar vid applikationen av en hybrid arbetsform, vilket förorsakar att det föreligger väsentliga ställningstagande inom chefers verksamhetsstyrning som måste beaktas för att kunna hantera övergången till en hybrid arbetsform. Således finns det anledning att öka förståelsen för chefers verksamhetsstyrning i angiven kontext. Syfte: Syftet med studien är att ur ett styrningsperspektiv bidra med ökad förståelse för förändringsarbete genom verksamhetsstyrning vid arbetsplatser som efter påtvingat distansarbete tillämpat en hybrid arbetsform. Metod: Med utgångspunkt i det tolkande perspektivet har studien antagit en kvalitativ forskningsstrategi med en abduktiv ansats. Empiriskt material har insamlats genom en intervjustudie som konstruerats av tolv intervjuer med chefer från fem olika företag. Slutsats: Vid förändring av arbetsarrangemang framgår det att chefer tillämpat handlingsstyrning i avsikt att förverkliga kombinationen av arbetsutförande i kontorsmiljö och distansarbete. I avsikt att övervinna och bemöta upplevt motstånd från medarbetare att samverka i arbetsformen har resultatstyrning, i förbindelse till icke-finansiella incitament nyttjats, samt kulturstyrning i form av medarbetarrelationer och justering av fysiska arrangemang. Det framgår att chefer inte brukat personalstyrning i form av utbildning eller resursfördelning för att säkerställa att medarbetare innehar rätt kompetens att arbeta i rådande arbetsform. Avslutningsvis synliggör studien att upplevd bristande företagskultur till följd av covid-19 ligger till grund för justering av fysiska arrangemang, tillförsel av formella och informella sociala sammankomster, tillämpning av handlingsstyrning och incitamentsystem. / Background: When COVID-19 suddenly hit the world, work methods and industries were changed fundamentally as remote work became a forced work form. The perceived benefits of this work form led to an expectation that remote work will be long-lasting in the post- pandemic era. However, difficulties are observed in maintaining an alignment between company and employee interests regarding remote work. Consequently, a hybrid work form, combining office and remote work, is introduced after the enforced remote work has been lifted. Enterprises are exposed to complex changes because of the application of a hybrid work arrangement, causing significant managerial decisions that need to be considered to effectively manage the transition to a hybrid work form. Thus, there is reason to increase the understanding of managers' governance in the given context. Purpose: The purpose of the study is, from a governance perspective, to contribute to increased understanding of change management through management control systems at workplaces that have applied a hybrid work form after forced remote work. Method: Based on the interpretive perspective, the study has taken a qualitative research strategy with an abductive approach. Empirical material has been collected via an interview study composed of twelve interviews with managers from five different companies. Conclusion: When changing work arrangement, it appears that managers have applied action control to realize the combination of work performance in an office environment and remote work. To overcome and respond to the perceived resistance of employees to engage in the work form, result control in connection with non-financial incentives has been used, as well as cultural control in the form of employee relations and adjustment of physical arrangements. It appears that managers have not used personnel controls in the form of training or resource allocation to ensure that employees have the right skills to work in the current work form. Finally, the study reveals that perceived lack of corporate culture because of COVID-19, is the basis for the adjustment of physical arrangements, provision of formal and informal social gatherings, application of action management and incentive systems.

Symptoms of ADHD (attention-deficit hyperactivity disorder) often involve difficulties with planning and organization. For many young adults with ADHD, it is therefore a stressful challenge to manage all the different aspects of life. As a help in everyday planning and organization, young adults with ADHD use digital time management tools. Previous research has identified that young adults with ADHD are dissatisfied with digital time management tools. However, it is not clear what challenges lead to this dissatisfaction. The purpose of this qualitative study was therefore to gain knowledge about the challenges experienced by young adults with ADHD in the use of digital time management tools. Semi-structured interviews were conducted with nine young adults with ADHD. The analysis of the interviews resulted in the identification of several areas that were particularly challenging in the use of digital time management tools. Notifications were perceived as distracting and interrupting, but also as not providing sufficient attention or being inadequately customizable. Difficulties in receiving support in creating routines and continued use of the digital time management tools were also addressed. Problems with overview as a result of using multiple digital time management tools were also mentioned. The study can contribute to increased understanding and knowledge of the challenges experienced by young adults with ADHD in the use of digital time management tools. / Symptom vid ADHD (attention-deficit hyperactivity disorder) innebär ofta svårighetermed planering och organisering. För många unga vuxna med ADHD är det därför enstressande utmaning att hantera alla olika aspekter av livet. Som en hjälp i vardagligplanering och organisering använder unga vuxna med ADHD digitalatidshanteringsverktyg. Tidigare forskning har identifierat att unga vuxna med ADHD ärmissnöjda med digitala tidshanteringsverktyg. Däremot framgår det ej tydligt vilkautmaningar det är som leder till missnöjet. Syftet med denna kvalitativa studie vardärför att få kunskap om vilka utmaningar unga vuxna med ADHD upplever vidanvändandet av digitala tidshanteringsverktyg. Semistrukturerade intervjuergenomfördes med nio unga vuxna med ADHD. Analysen av intervjuerna resulterade iatt ett flertal områden identifierades som särskilt utmanande i användning av digitalatidshanteringsverktyg. Notifikationer uppfattades som att de är distraherande ochavbrytande men också att de inte ger tillräcklig uppmärksamhet eller är otillräckligtanpassningsbara. Svårigheter med att få stöd i skapandet av rutiner och fortsattanvändning med de digitala tidshanteringsverktygen togs också upp. Även problem medöversikt till följd av användning av flera digitala tidshanteringsverktyg påpekades.Studien kan bidra med ökad förståelse och kunskap om vilka utmaningar unga vuxnamed ADHD upplever vid användandet av digitala tidshanteringsverktyg.

Bakgrund: Efter en litteratursökning uppmärksammades att forskning kring leverantörsrelationer existerar, men att den däremot är bristfällig gällande kopplingen mellan leverantörsrelationer och styrning av socialt ansvar. Faktum är att många leverantörsrelationer misslyckas och att styrning kan fungera som en lösning till problemet. Problematiken kommer av att företag upplever svårigheter med att kontrollera sina underleverantörers arbete med socialt ansvar eftersom den delen av verksamheten ligger utanför företagens direkta ägande och kontroll.  Ekonomisk styrning består av flertalet styrverktyg som kan fungera som hjälpmedel för företags styrning av sina underleverantörer för att få dem att agera på ett önskvärt sätt och därmed realisera huvudföretagets strategi kring socialt ansvar. Syfte: Syftet med studien är att skapa en styrmodell över hur svenska företag styr sina underleverantörer till att arbeta med socialt ansvar i en leverantörsrelation. Genomförande: Genom att kombinera teoretiska modeller och resonemang med tio kvalitativa intervjuer, på tre företag, har en fallstudie genomförts för att besvara syftet. Resultat: Studiens resultat pekar på att företag kan nyttja leverantörsrelationer till att styra underleverantörers arbete med socialt ansvar. Krav och riktlinjer som sedermera formuleras i kontrakt anses vara lämpligare än uppförandekoder och standarder. Kontraktet fungerar som beslutsunderlag, bevismaterial samt styrdokument vid uppföljningar och utvärderingar och är därmed betydande för styrningen av socialt ansvar i leverantörsrelationer. Formella och informella styrverktyg fungerar som komplement till varandra, studien kan däremot inte styrka att informell styrning reducerar behovet av formell styrning. Tillit är en viktig faktor för leverantörsrelationen, men kommunikation och interaktion anses vara viktigare för styrningen av socialt ansvar. / Background: After a literature search we discovered that research about supplier relationships exist, however the connection between supplier relationships and control of social responsibility is insufficient. The fact is that many supplier relationships end up failing and management control can function as a solution to the problem. The problem arises from companies experiencing difficulties in controlling their subcontractors’ work with social responsibility. The subcontractors’ work with social responsibility is difficult for the companies to control since it lies outside the direct ownership and control of the companies. Management control comprises of several management tools that function as facilitators to ensure that subcontractors act in the desired manner and thus realizing the social responsibility strategy of the main company. Purpose: The aim of the study is to create a framework of how Swedish companies control their subcontractors to work with social responsibility within the supplier relationships. Completion: Through a combination of theoretical model and reasoning with ten qualitative interviews, at three companies, a case study has been conducted in order to answer the purpose. Conclusion: The finding of the study show that companies can use supplier relationships to control the subcontractors’ work with social responsibility. Requirements and guidelines subsequently formulated in contracts have been proven to be more adequate than codes of conducts and standards. The contract function as a basis for decision making, as evidence and a regulatory document used for monitoring and evaluations and therefore plays a central role in controlling social responsibility. Formal and informal control are complementary and the study cannot find evidence that informal control reduces the need for formal control. Trust is an important factor for the supplier relationships, but communication and interaction are seen as more important for controlling social responsibility.

Comment pérenniser les méthodes de management dans les entreprises pour améliorer la performance globale des acteurs et concilier changement et plaisir de travailler?Nous avons choisi d’effectuer une recherche longitudinale historique sur une méthode de management : le Management Socio-Économique à travers plusieurs organisations de 1984 à nos jours en nous appuyant sur des concepts théoriques (outils de gestion, résilience organisationnelle, théorie socio-économique), des interviews croisées (dirigeants, intervenants-chercheurs et d’acteurs d’entreprise) et sur l’expérience professionnelle du chercheur.Nous en tirons les conditions de durabilité de la méthode étudiée mais aussi une généralisation à d’autres méthodes de management. La durée de vie des méthodes de management dépend de l’atteinte de résultats économiques attendus, du comportement du dirigeant, de l’incrustation de la méthode dans l’entreprise et de l’anticipation de l’attente des acteurs. / How to sustain the management methods in companies to improve the overall performance of the actors and reconcile change and pleasure to work?We chose to perform a historical longitudinal research on a management method: Socio- Economic Approach of Management (SEAM) from 1984 in organizations based on theoretical concepts (management tools, organizational resilience, socio-economic theory), cross interviews (leaders, practitioners, actors) and the professional experience of the author.We define the conditions for the studied sustainable method (SEAM) but also a generalization to other management methods. The duration of life of a management method depends on the achievement of expected economic performance, of the behavior of the leader, of the incrustation of the method in the company and of the anticipation of expectations of the actors.

Diante da crescente importância que as empresas de base tecnológica assumem na geração de riqueza e promoção do desenvolvimento econômico sustentável, destaca-se o papel das incubadoras de empresas na promoção da inovação. Imersas em ambientes tradicionalmente geradores de conhecimento, como institutos de pesquisa e universidades, propiciam não só recursos materiais como também os recursos humanos necessários à transformação de idéias em produtos em escala empresarial. No entanto, faz-se necessário adotar um conjunto de ações para dinamizar as oportunidades de sucesso de novos empreendimentos. O modelo de incentivo à inovação e ao desenvolvimento de negócios posto em prática pelas incubadoras de empresas de base tecnológica permite ao empreendedor a obtenção de competências determinísticas de êxito que resultem em aumento do ciclo de vida da empresa. As incubadoras fornecem a estrutura necessária para o desenvolvimento da idéia até a consolidação do negócio. Utilizando como parâmetro de aferição a Pesquisa Global com empresas de sucesso, realizamos estudo com os empreendedores residentes no Centro Incubador de Empresas Tecnológicas. Este estudo visa identificar o potencial uso de ferramentas de gestão que permitam influenciar os fatores críticos de sucesso do empreendedorismo de base tecnológica. A Pesquisa Global, referência deste estudo, é realizada há mais de catorze anos e conta com um banco de dados de 8.504 empresas que sobreviveram ao teste do tempo. Em 2007, a pesquisa foca em 25 ferramentas e a amostra foi de 1221 gestores em todo o mundo, dos quais 101 no Brasil, na busca de identificar quais ferramentas de gestão eles utilizam e quais resultados elas têm gerado. Para fazer parte da Pesquisa Global, as ferramentas precisam ser consideradas importantes pelos gestores, ter aplicação específica e resultados mensuráveis. Neste trabalho, baseado na hierarquia entre inovação e valor, ao monitorar quais ferramentas os gestores das empresas incubadas de base tecnológica utilizam, em quais circunstâncias e com que intensidade e compará-las com as utilizadas pelas empresas da pesquisa global, busca-se identificar os fatores críticos de sucesso para o crescimento sustentável. / Since technology companies have become a significant source of income generation and sustainable economic development, business incubation centers have been standing out due to the support they offer to start-up innovation companies. As they are embedded in research institutes and universities, not only do these business incubation units take care of the material aspects needed to establish innovation companies, but they also provide the necessary human resources to turn ideas into products on a business scale. However, further action is required to augment the chances of success for those fledgling businesses. The business incentive model provided by technology-based incubation units with regard to fostering innovation and business development offer start-up business owners the necessary tools to succeed in their venture, thus guaranteeing that their companies enjoy a longer life cycle. Business incubation centers can provide the necessary structure from the development of an idea up to the consolidation of a business. For this study, we have considered successful new companies that are part of the Technology Business Incubation Center. Our goal was to identify potential management tools that could be critical in fostering the growth of such technology-based businesses. The Global Research used as reference for this study has been conducted for over 14 years, and counts on a database with over 8,504 companies that have survived the test of time. The research focused on 25 management tools in 2007. The sample consisted of 1,221 managers from all over the world 101 of them located in Brazil and the aim was to identify the management tools employed, and the results obtained from such tools. In order to be included in the global research, management tools have to be considered important by their users; moreover, their use has to be specific, and their results have to be measurable. In this study, based on hierarchy and value, we have monitored which management tools were employed by technology-based companies part of incubation units, under what circumstances and how frequently, in order to compare such tools with the ones used by companies included in the global research, thus identifying critical elements of success for their sustainable growth.

Esta pesquisa contempla a questão dos pagamentos por serviços ambientais (PSA), instrumento cada vez mais utilizado no Brasil e no mundo para a conservação e recuperação de recursos hídricos por meio da proteção e restauração florestal. As iniciativas de PSA baseiam-se em incentivos aos fornecedores de serviços ecossistêmicos condicionados à oferta de tais serviços. O sucesso na aplicação desse instrumento está fortemente atrelado a procedimentos de monitoramento que demostrem os efeitos das ações adotadas no âmbito dos esquemas de PSA sobre os serviços ecossistêmicos. Entretanto, a literatura aponta que procedimentos de monitoramento nem sempre são adotados e, quando o são, por vezes não abarcam indicadores importantes para a avaliação do sucesso dos esquemas. Sendo assim, o objetivo desse estudo é contribuir para o aprimoramento do uso do instrumento Pagamento por Serviços Ambientais para a conservação dos recursos hídricos, incluindo a perspectiva da ecologia da paisagem, com vistas à sustentabilidade dos ecossistemas florestais protegidos e/ou restaurados. Para tal, foram realizados três estudos de caso em três municípios brasileiros distintos. Dois destes casos, localizados nos municípios de Extrema (MG) e Rio Claro (RJ), foram esquemas de PSA nos quais proprietários rurais receberam incentivos financeiros para promover a conservação e/ou recuperação florestal. O terceiro caso estudado, localizado no município de Bonito (MS), diz respeito a um projeto institucional baseado nos instrumentos de comando e controle (C&C) sem adoção de PSA. Foram utilizadas imagens orbitais de alta resolução e ferramentas de geoprocessamento que possibilitaram o cálculo dos índices métricos de paisagem em cada uma das áreas de estudo e da mudança em tais índices em um intervalo de tempo de aproximadamente sete anos. Além disso, a título de comparação, os mesmos índices foram calculados para locais próximos às áreas de estudo e com características ambientais semelhantes (denominadas \"áreas vizinhas de referência\"), considerando o mesmo intervalo de tempo. Os resultados mostram que tanto nas áreas objeto de esquemas de PSA como na maioria das demais áreas analisadas (com exceção da área vizinha de referência do município de Bonito) ocorreram pequenos aumentos na área de floresta e redução da média do isolamento entre os fragmentos florestais. No entanto, apenas na área objeto de PSA em Extrema houve salto positivo significativo na cobertura florestal e na média do isolamento (distâncias euclidianas) no intervalo de tempo estudado. / This research addresses the issue of Payments for Environmental Services (PES), a mechanism increasingly used in Brazil and in the world for the conservation and recovery of water resources through the protection and forest restoration. PES initiatives are based on incentives to providers of ecosystem services conditioned to the offer of such services. The successful implementation of this instrument is strongly linked to monitoring procedures that show the effects of the adopted actions on ecosystem services. However, the literature indicates that monitoring procedures are not always adopted, but when adopted, they often do not cover important indicators for evaluating the success of the schemes. Thus, the aim of this study is to contribute to the improvement of the instrument, PES, for the conservation of water resources, including the perspective of landscape ecology in the monitoring actions, aiming the sustainability of protected and/or restored forest ecosystems in object areas of PES schemes. For this, three case studies were conducted in three different Brazilian municipalities. Two of these cases, conducted in Extrema, MG, and Rio Claro, RJ, were PES schemes, in which farmers received financial incentives to promote forest conservation and/or recovery. The third case study, conducted in Bonito, MS, refers to an institutional project based on command and control (CAC) instruments, without adopting PSA. High-resolution satellite images and geoprocessing tools were used and allowed the calculation of landscape metric indices in each study area, in addition to changes in these indexes in a period of about seven years. Furthermore, for comparison purposes, those indexes were calculated for locations near the study areas with similar environmental characteristics (called \"neighboring reference areas\"), considering the same time interval. The results show that in the object areas of PES schemes and in most other analyzed areas (with the exception of the neighboring reference area in Bonito), there were small increases in forest area and reduction in the average isolation between forest fragments. However, only in the area of PES in Extrema there was a significant positive balance in forest cover and in the average isolation (euclidean distance) in the studied time interval.

Les entreprises culturelles ont de tous temps développé des pratiques de gestion à l’écart du management standard (Chiapello, Benghozi). Notre recherche porte sur l'innovation managériale en matière d'outils de gestion de ces entreprises singulières. Dans un contexte de rupture (LOLF 2006), une situation extrême de gestion (Lièvre), certaines organisations culturelles ont su faire face en innovant : quels outils de gestion ont elles inventé et comment les ont-elles élaboré ? Notre cadre théorique articule quatre approches : les assemblages socio-matériels qui se construisent lors de la morphogenèse des outils de gestion (Orlikowski), les dimensions structurelles de ces outils (Hatchuel, Weil), leurs trajectoires d’appropriation (Grimand), la créativité à l’œuvre (Amabile) dans l’émergence de l’innovation managériale. Notre posture épistémologique est constructiviste. Nous observons ces innovations managériales à travers les cas de quatre entreprises du spectacle vivant que nous avons suivi et accompagné pendant trois ans dans une position d’expert impliqué. A partir d’une analyse comparative des quatre cas, nous mettons en évidence : l’efficience du concept de bissociation (Koestler) pour rendre compte des moments-clés de la morphogenèse des innovations managériales ; le rôle du système de valeurs des managers dans la trajectoire de constitution des outils et l’effet des caractéristiques créatives des managers culturels dans le développement de leur management indigène. / Cultural firms have developed at all times management practices that are apart from standard management (Chiapello, Benghozi). Our research focuses on managerial innovation in the management tools of these unique firms. In a context of disruption (LOLF 2006), an extreme management situation (Lievre), some cultural organizations have been able to cope by innovating: what management tools did they invent and how did they develop them? Our theoretical framework articulates four approaches: the socio-material assemblages that are constructed during the morphogenesis of management tools (Orlikowski); the structural dimensions of these tools (Hatchuel, Weil); their trajectories of appropriation (Grimand); the creativity in play (Amabile) in the emergence of managerial innovation. Our epistemological posture is constructivist. We observe these managerial innovations through the cases of four performing arts firms that we followed and accompanied for three years in an involved expert position. Relying on a comparative analysis of the four cases, we thus highlight: the efficiency of the concept of bisociation (Koestler) to account for key moments in the morphogenesis of managerial innovations; the role of the managers’ value system in the trajectory of constitution of the tools; the effect of the creative characteristics of cultural managers in the development of their indigenous management.

Toute organisation doit aujourd'hui être capable de s'adapter de plus en plus vite aux évolutions stratégiques, organisationnelles et techniques. Pour cela, elle doit pouvoir identifier, modéliser, simuler, exécuter, optimiser et faire évoluer ses processus métier en fonction de ces changements. L'approche BPM (Business Process Management) propose des langages, des méthodes et des outils pour la modélisation, l'exécution et l'optimisation des processus. Mais l'étape de modélisation reste lourde à mettre en œuvre, couteuse, souvent effectuée par un expert analyste métier et donc peu consensuelle. Par opposition, la méthode ISEA est une approche participative dans laquelle les différents acteurs fonctionnels d'un processus métier conçoivent ensemble, de façon simple, ludique et rapide, une représentation des processus consensuelle et évolutive. Cette méthode est basée sur le cycle de vie traditionnel de gestion des processus métier, mais introduit 4 phases originales : l'identification, la simulation, l'évaluation et l'amélioration. Ces phases sont basées sur des outils de gestion de la qualité et utilisent un jeu de rôles (serious game) pour rendre la modélisation de processus plus attractive et collaborative. Le résultat est un modèle de processus simple et organisationnellement optimisé que nous transformons ensuite dans un modèle BPMN par une approche de type IDM. / Nowadays, organizations have to be flexible enough to allow adjustments to new circumstances, users' requirements, respecting environmental constraints and technological evolution. Business process management (BPM) technologies provides the base that enables to adapt, optimize and evolve the business. However modeling can be hard and costly, often done by business analyst experts. In contrast, ISEA Method is a collaborative approach that lets functional actors of a process design together in a fun, fast and simple way a consensual and evolved process representation. ISEA Method is based on the traditional BPM life cycle, but introduces four original phases: Identification, Simulation, Evaluation, Amelioration These phases are supported by quality process improvement tools and use a role-playing game (serious game) in order to stimulate people and modeling in a collaborative way. The result is a “basic” and optimized process representation that we convert in a BPMN model by using the IDM approach .

Made available in DSpace on 2016-04-25T18:40:44Z (GMT). No. of bitstreams: 1 Giovana Marques de Oliveira Franco.pdf: 938575 bytes, checksum: 6987cfb8a449a553b67755acc828370c (MD5) Previous issue date: 2010-04-26 / Considering constant changes in economic and financial environments, which are reflected in the companies, and needs of assessment and monitoring the performance of organizations by their managers, management tools, techniques and analysis relevant to management accounting, are demonstrating their importance as a support in decision-making. The present work objectifies to verify in Brazil management tools that are used or proposed, which differ from the usual practices of management accounting. The developed research is of the descriptive type, accomplished by means of bibliography research, with qualitative boarding and of longitudinal court. There were identified academic works, available in the base of data of the internet Google Scholar, that make reference to the term management tools. The results show that these works are present in articles published in different magazines, newspaper and doctoral thesis. There were identified different utilized and proposal management tools in relation to the same usually addressed by management accounting. It was evidenced that these identified management tools have distinct focus, however, all of them contribute to their common purpose, which is to aid in decision making. It is concluded on the existence of management tools differentiated from the usual practices of management accounting, however, it is noted that this subject has a extensive field to be explored by studies and research, both in relation to management tools already in use as on the development of new models to be proposed / Em face das constantes mudanças nos ambientes econômico e financeiro, que são refletidas nas empresas, e as necessidades de avaliação e acompanhamento do desempenho das organizações pelos seus gestores, as ferramentas gerenciais, técnicas e análises pertinentes à contabilidade gerencial, têm demonstrando sua importância como suporte no processo decisório. O presente estudo objetiva verificar, no Brasil, as ferramentas gerenciais, utilizadas ou propostas, diferenciadas em relação às práticas usuais da contabilidade gerencial. A pesquisa desenvolvida é do tipo descritiva realizada por meio de pesquisa bibliográfica, com abordagem qualitativa e corte longitudinal. Foram identificadas as obras acadêmicas disponíveis na base de dados da Internet Google Acadêmico que fazem referência ao termo ferramentas gerenciais. Os resultados mostram que essas obras estão presentes em artigos publicados em diferentes revistas, jornais e teses de doutorado. Foram identificadas ferramentas gerenciais utilizadas e propostas diferentes em relação às usualmente abordadas pela contabilidade gerencial. Evidenciou-se que essas ferramentas gerenciais identificadas possuem focos distintos, entretanto, todas contribuem para seu propósito comum, que é o auxílio no processo decisório. Conclui-se sobre a existência de ferramentas gerenciais diferenciadas em relação às práticas usuais da contabilidade gerencial, no entanto, note-se que o referido tema possui um vasto campo a ser explorado por estudos e pesquisas, tanto em relação a ferramentas gerenciais já utilizadas quanto ao desenvolvimento de novos modelos a serem propostos