Antalet auktoriserade revisorer förväntas inte möta den framtida efterfrågan av dem vilket innebär att behovet av auktoriserade revisorer kommer att öka. Den reglerade auktorisationstiden uppgår idag till åtta år medan den genomsnittligen vanligtvis är tio år, vilket kan upplevas som en lång och komplex process. Vi vill undersöka hur organisationerna kan agera för att minska den genomsnittliga auktorisationstiden, genom att studera den praktiska auktorisationstiden, och därmed göra yrket mer attraktivt. Därav är syftet med studien att förklara vilka organisatoriska faktorer som påverkar revisorers praktiska auktorisationstid. Studien har en kvantitativ ansats och genom ett deduktivt angreppssätt har hypoteser utvecklats. En enkätundersökning utfördes på auktoriserade revisorer fördelade på revisionsbyråer runt om i Sverige för att pröva hypoteserna. De organisatoriska faktorerna som undersöktes i studien är mentorskap, byråspecifik utbildning och managementmetoden up-or-out. Utöver de organisatoriska faktorerna kan det finnas faktorer som påverkar auktorisationstiden, därför testades även ytterligare faktorers påverkan. Dessa faktorer var genus, ålder vid auktorisation, byrå vid auktorisation, antal skrivna auktorisationsprov, tidigare arbetserfarenheter, högskola/universitet, examensnivå och tjänstledighet. Studien resulterade inte i några signifikanta samband mellan revisorers praktiska auktorisationstid och de tre oberoende variablerna som inkluderades i studien. Därav kan slutsatsen dras att revisionsbyråerna inte antas ha en stor påverkan på revisorernas praktiska auktorisationstid. Då studien innehåller brister och att inga signifikanta samband kunde påvisas, finns där ett behov och en möjlighet för vidare forskning kring forskningsfältet. / The number of certified auditors is not expected to meet the future demand of them, which means that the need for certified auditors will increase. Today the regulated certification time amounts to eight years, while the average certification time is ten years, which can be experienced as a long and complex process. We want to investigate how organizations can act in order to reduce the average certification time, by studying the practical certification time, and therefore make the profession more attractive. Hence, the purpose of the study is to explain what organizational factors affect the auditor’s practical certification time.   The study has a quantitative approach and through a deductive approach, hypotheses have been developed. A survey was conducted on certified auditors distributed at audit firms around Sweden to test the hypotheses. The organizational factors studied in the study are mentorship, firm specific education and the management method up-or-out. In addition to the organizational factors, there may be factors that affect the certification time. Therefore, the impact of additional factors was also tested. These factors were gender, age, firm at certification, number of written certification tests, previous work experience, college/university, degree level and leave of absence.   The study did not resulted in any significant relationship between the auditor’s practical certification time and the independent variables that were included in the study. Therefore, the conclusion of the study is that audit firms cannot be expected to have a big impact on the auditor’s practical certification time. Since the study contains deficits and no significant relationship could be demonstrated, there is need and opportunity for further research on the field of research.

Submitted by SIDNEY DE LIMA PINTO null (sidneylima@yahoo.com) on 2017-08-23T13:59:31Z No. of bitstreams: 1 Tese - Sidney Lima - DINTER URCA-FEG-UNESP.pdf: 1585870 bytes, checksum: c978a2c1a2007a1b2395348fe5078d12 (MD5) / Approved for entry into archive by Monique Sasaki (sayumi_sasaki@hotmail.com) on 2017-08-23T16:50:44Z (GMT) No. of bitstreams: 1 pinto_sl_dr_guara.pdf: 1585870 bytes, checksum: c978a2c1a2007a1b2395348fe5078d12 (MD5) / Made available in DSpace on 2017-08-23T16:50:44Z (GMT). No. of bitstreams: 1 pinto_sl_dr_guara.pdf: 1585870 bytes, checksum: c978a2c1a2007a1b2395348fe5078d12 (MD5) Previous issue date: 2017-06-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Esta tese tem como objetivo a proposição de um modelo para avaliar a capacidade organizacional de Gestão da Inovação. Em indústrias dependentes de ativos de conhecimento e marcadas por rápidas mudanças, a dinâmica competitiva leva as empresas a questionarem paradigmas, padrões e modelos, de mercado, de negócio e de tecnologia, promovendo a inovação. Em consequência, o processo de inovação tem se apresentado como relevante campo de pesquisa acadêmica e da prática gerencial. Apesar disso, a teoria apresenta gaps de conhecimento, entre eles a compreensão da gestão estratégica do processo de inovação e da relação causal entre capacidades organizacionais e desempenho em inovação. Para dar suporte ao gerenciamento da inovação, se faz necessário identificar fatores internos da organização que contribuam para melhorar o desempenho do processo de inovação. O presente trabalho tem como objetivo principal a proposição e validação de um modelo de avaliação da Gestão da Inovação. Destaque-se que os estudos encontrados na literatura se concentram em um número restrito de capacidades organizacionais e seus efeitos moderadores sobre o desempenho em inovação e eventualmente deixam de considerar paradigmas que se estabeleceram na última década, tais como, capacidade absortiva, inovação aberta e ambidestria. Adicionalmente, os procedimentos e métodos que orientam a elaboração desses modelos têm sido documentados de forma imprecisa. Este trabalho utiliza uma abordagem qualitativa-quantitativa. Os construtos teóricos do Modelo foram identificados a partir de uma Revisão de Literatura, que permitiu a organização de um conjunto de variáveis utilizadas para a avaliação de aspectos intangíveis do processo de inovação, e subsidiaram a construção de um questionário. A teoria subjacente ao modelo foi validada por meio da aplicação de uma Análise Fatorial Confirmatória envolvendo 267 respondentes. A coleta de dados foi realizada junto a empresas do setor de software localizadas no "Porto Digital", parque tecnológico instalado em Recife, PE. Foram também realizadas entrevistas com 10 gestores. As evidências empíricas apontam para o fato de que o modelo proposto reflete as capacidades organizacionais que impactam no processo de inovação. As principais contribuições práticas consistem na elaboração de um instrumento para que gestores mapeiem as capacidades organizacionais que necessitam ser desenvolvidas de forma a aumentar o desempenho da organização em inovação. / This thesis aims at proposing a model to evaluate the organizational capacity of Innovation Management. In knowledge-dependent industries and distinguished by rapid changes, competitive dynamics leads companies to question paradigms, patterns and models of markets, businesses and technologies, promoting innovation. Therefore, the innovation process has been presented as a relevant field of academic research and management practice. Despite this, the theory presents knowledge gaps, among them the understanding of the strategic management of the innovation process and the causal relation between organizational capabilities and performance in innovation. To support the management of innovation, it is necessary to identify internal factors of the organization that contribute to improve the performance of the innovation process. The present work has as main goal the proposal and validation of an evaluation model of Innovation Management. It should be highlighted that the studies found in the literature focus on a limited number of organizational capacities and their moderating effects on innovation performance and eventually fail to consider paradigms that have been established in the last decade, such as absorptive capacity, open innovation and ambidexterity. In addition, the procedures and methods that guide the elaboration of these models have been inaccurately documented. This work uses a qualitative-quantitative approach. The theoretical constructs of the Model were identified based on a Literature Review, which allowed the organization of a set of variables used to evaluate intangible aspects of the innovation process, and subsidized the construction of a questionnaire. The theory underlying the model was validated through the application of a Confirmatory Factor Analysis involving 267 respondents. Data collection was carried out with companies in the software sector located in "Porto Digital", a technology park located in Recife, PE. Interviews were also conducted with 10 managers. The empirical evidence points to the fact that the proposed model reflects the organizational capabilities that impact the innovation process. The main practical contributions are the development of an instrument for managers to map the organizational capacities that need to be developed in order to increase the organization's performance in innovation. / CAPES: 9183/2012

Este trabalho apresenta uma proposta de modelo de análise de risco para embarcações, incorporando em sua formulação a influência das interações entre os sistemas de alarmes e os fatores humanos e organizacionais presentes a bordo. De acordo com estatísticas de sociedades classificadoras, o homem é o maior responsável por acidentes marítimos, e, desta forma, é um dos principais componentes da segurança de uma embarcação. A relevância do elemento humano se dá pelo fato de que ações e decisões humanas estão relacionadas tanto à causa, quanto à prevenção de acidentes. O sistema de alarmes é um equipamento de segurança obrigatório, e com direta participação na dinâmica de um acidente, fornecendo informação para a tomada de decisão das ações por parte da tripulação na resolução do problema. O estudo da interação entre este equipamento e o elemento humano a bordo permite a gestores e armadores elaborar diretrizes para investimentos em sistemas de segurança e políticas que influenciam o desempenho humano, e, portanto, a segurança a bordo. O modelo proposto, inspirado em relatório de acidentes marítimos, tem como ponto de partida uma estrutura sequencial do acidente e leva em consideração uma sucessão usual e simplificada dos eventos ocorridos, iniciando a partir de uma falha no sistema físico. O elemento humano, então, é incorporado à análise de risco através das técnicas de análise de confiabilidade humana, as quais têm como princípio a visão do homem como mais um componente do sistema, ou o liveware interagindo com software e hardware. Sob este ponto de vista, uma abordagem sócio-técnica é aplicada, ou seja, considera-se que um navio é composto não apenas de sua estrutura e máquinas, mas também de toda a tripulação. Com o objetivo de exemplificar passos e hipóteses de uma aplicação do modelo proposto, é apresentada a aplicação ao caso do acidente da embarcação Maersk Doha, ocorrido em outubro de 2006 nos Estados Unidos, cujo relatório de investigação do acidente é de acesso público via Internet, no site da Marine Accident Investigation Branch MAIB. / This work presents a risk analysis model for ships, focusing on the scenarios where the crew interacts with the alarm and monitoring system. According to statistics of classification societies, humans are largely responsible for accidents on board and, therefore, are considered a major component of the safety of vessels. The relevance of the human element is given by the fact that human decisions and actions are related to the cause of accidents, either being the direct causative factor of failure or influencing the probability of failure, and the prevention of accidents or mitigation of the consequences. The alarm system is a mandatory component of certified vessels, with direct participation in an accident. It supplies information for the decision making process of the crew, considering their actions to recover the system. The study of the interactions between this automation equipment and the human element on board provides guidelines to managers and owners to invest in proper security systems and policies that influence human behavior, and therefore the safety on board. The model, inspired in accident reports, has as starting point a sequential structure of the accident, and takes into account a typical and simplified sequence of events, starting from a failure in the physical system. The human element is incorporated into the risk analysis through techniques of human reliability analysis, which place man as another component of the system, or the \"liveware\" interacting with software and hardware. From this point of view, a socio-technical approach is applied, considering that a ship is composed of not only its structure and machinery, but also of the entire crew. In order to illustrate the steps and assumptions to be done by an analyst applying the proposed model, the accident of the vessel Maersk Doha, occurred in October of 2006 in the United States, is analyzed. The report on the investigation of this accident is public and accessible via the Internet site of the Marine Accident Investigation Branch MAIB.

Software industry is growing day by day and software is going more complex and diverse with increase in cost and rate of failure. This increase in size and complexity of software projects has negative impact on the software productivity, schedule and effort. Organizations are demanding high quality products to increase their productivity and profits. It is common that they are facing some serious problems even after spending a large sum of money. So, its alarming situation and the concerned parties should take effective steps to resolve software project failure problem. Above all this, we are facing a high rate of software failure putting software industry on stake. This study revolves around the core issue of finding the root causes of software project failure with respect to organizational factors. In this, I have tried to find the organizational factors contributing towards the failure of software projects. I have done this study with the help of literature review and questionnaire survey. There could be one or several factors responsible for the software projects failure, which are mentioned in chapter two. I have slightly touched the Information Technology for digging deep into the failure and for understanding this phenomenon. Software failure is the biggest challenge faced by IT as well as business people. There is strong need to find the root causes of software project failure and mitigate them. For controlling this failure problem management can perform its role and I have discussed the role of management in defining, measuring, controlling and implementation of software projects. A project is considered failure when it is not able to show the anticipated results and it is happened when team is not able to fulfill the requirements of the project e.g. overruns time, overruns resources, lack of conformance with initial requirements specifications. I have tried to find out the answers of my research questions through literature review and empirical study. Root causes of software project failure are presented and validated through literature review, data analysis, discussion, and findings. A comprehensive analysis of empirical data and discussion will give you the insight into the problem and my effort to sort out them in a precise way. For the purpose of knowing the solution of this study, I will refer you towards the conclusion and recommendation. The concerned or interested people can get benefit from this research study and definitely it will help them to avoid software project failure. The contribution of the research is twofold. First, it will be helpful for the software making professionals/companies and secondly, it will be helpful for decision makers/users (Organizations), when they are going to buy or implement a software project for enhancing their productivity. / This study revolves around the core issue of finding the root causes of software project failure with respect to organizational factors. In this study, I have tried to find the organizational factors contributing towards the failure of software projects. Study is comprises of literature review and questionnaire survey. There could be one or several factors responsible for the software projects failure. I have finalized some important causes of software failure on the basis of literature review and empirical study in chapter two. Further these finalized causes of software project failure are again validated with the help of questionnaire survey in chapter four. I have presented a comprehensive analysis of the gathered data from respondents. For avoiding any aspect of the analysis, I have further added a detailed discussion on data gathered through survey. I have slightly touched the Information Technology with respect to management’s role in software project development. Information Technology is playing a very vital role in today’s organizations for competing on world level. Software failure is the biggest challenge faced by IT as well as business people. In this way, software failure is very important issue for software development firms as well as buyer and user firms. There is strong need to find the root causes of software project failure and mitigate them. In currant age, the effective use of IT is a success factor for any organization. It is only possible if we link IT with organizational goals. Business and IT managers need to learn that how they can measure, manage and justify technology as a business matter. The example of ideal organization is that which gives value to the collaboration, openness, and communication. The insight gain through this research is the basis for describing the solution for software failure problem and it is presented in chapter six (Conclusion and Recommendations) briefly. The concerned parties will be able to get the benefits from this study to avoid the failure problem. The contribution of this research is twofold. First, it will be helpful for the software making professionals/companies and secondly, it will be helpful for decision makers/users (Organizations). Especially, when they are going to buy or implementing a software project for enhancing their productivity.

In the audit profession, it is important to retain qualified and competent personnel to maintain a high audit quality. However, turnover is high within the profession, and more than half of newly graduated audit assistants leave the profession within three years. Previous studies in the field have focused on the audit assistant's perceptions of why they chose to leave the profession. What has not been studied to the same extent is the employer's view of the matter. Hence, the purpose of the study is to investigate how audit firms experience the causes for a high turnover among audit assistants.  To fulfill the purpose, a theoretical model has been created that shows the organizational factors that should affect turnover among audit assistants through a combination of theories linked to career, leadership, and motivation. The theoretical model has been compared using a qualitative research method by using semi-structured interviews. Ten respondents from both Big-4 and smaller audit firms who were familiar with the firms' turnover among audit assistants were interviewed for this study.  The results of the study show that audit firms experience that the organizational factors career, leadership and motivation have an impact on turnover among audit assistants. However, the audit firms experience that the work-related factors, workload, and stress, play a greater role than the organizational factors and are the main reasons for turnover among audit assistants. By examining the employer's perspective, the study describes how audit firms in Sweden experience the reasons for high turnover among audit assistants. The study contributes with a practical contribution on how audit firms can possibly reduce the number of audit assistants who leave the profession.

Då kunskap ses som företagets viktigaste resurs är förvaltningen av denna avgörande för företagets vinning. Kunskapsdelning blir således vital för att resursen ska spridas inom företaget. Syftet med studien är därmed att studera, your ett medarbetarperspektiv, de organisatoriska faktorerna som anses ha en inverkan på kunskapsdelning. Detta i syfte att öka förståelsen för hur företag kan främja intern kunskapsdelning. Tidigare studier undersöker antingen en stor mängd företag med hjälp av kvantitativa enkäter och bekräftar hypoteser, eller djupintervjuer med ett fåtal företag med sikte att kartlägga någon specifik kunskapsdelningsstrategi. För att studera medarbetares upplevelse av kunskapsdelning och dess påverkansfaktorer, används i denna studie istället en kvalitativ enkät, vilken vänder sig till medarbetare på diverse företag i Sverige. Tematisk analys användes som analysmetod samt social utbytesteori och Swift's modell, som ramverk för att förklara hur medarbetare resonerar när de står inför valet att dela eller hamstra kunskap. Resultatet visar att flera organisatoriska faktorer anses främja kunskapsdelning, såsom företagskultur, kunskapsdelningaktiviteter, omständigheter samt organisatoriska rutiner. Saknas dessa faktorer kan kunskapsdelning komma att hindras. Studien har delvis bekräftat tidigare studier kring organisatoriska faktorer som påverkar kunskapsdelning. Samtidigt har nya fynd gjorts vilket tillför det vetenskapliga forskningsfältet. / Since knowledge is seen as the most important resource a company has, the management of it is vital to the company's profits. Knowledge sharing is therefore crucial so the resource can be spread in the company. The purpose of this study is therefore to study, from an employee perspective, the organizational factors that are considered to have an impact on knowledge sharing. This in order to increase the understanding of how companies can promote internal knowledge sharing. Previous studies either examine a large number of companies with the help of quantitative surveys and confirm hypotheses, or in-depth interviews with a few companies with a view to mapping out a specific knowledge-sharing strategy. In order to study employees’ experience of knowledge sharing and its influencing factors, a qualitative questionnaire is used in this study, which is aimed at employees at various companies in Sweden. Thematic analysis is used as an analysis method as well as social exchange theory,as a framework for explaining how employees reason when faced with the choice to share or hoard knowledge. The results show that several organizational factors are considered to promote knowledge sharing, such as corporate culture, knowledge sharing activities, circumstances and organizational routines. In the absence of these factors, knowledge sharing may be hindered. The study has partially confirmed previous studies on organizational factors that affect knowledge sharing. At the same time, new findings have been made, which adds to the field of scientific research.

Mergers and acquisitions are possible ways for companies to grow. During the M&A session, the acquired company will face massive changes from processes and decisions to relationships and culture. It is possible that organizational changes cause a modification to the Information System (IS) or even develop a completely new one. In fact, the main goal of an ISD is to replace an old system, whether entirely or partially. In our study, we have analyzed various organizational factors, which we found to emphasize their collective impact on the success of ISD practices to fill the research gap. Thus, we have conducted a qualitative case study where we have examined how managerial factors, organizational processes, and the social aspects of an organization, influence and are influenced by implementing IS development. Our analysis showed that, 1- the satisfaction of all participants should be considered during ISD practice. 2- task-based culture is the most effective approach for ISD practice.

Yrkesverksamma inom socialt arbete, däribland kuratorer, löper hög risk att drabbas av långvarig sjukfrånvaro med psykisk diagnos. Tidigare forskning visar att den organisatoriska och sociala arbetsmiljön har en tydlig koppling till arbetsrelaterad psykisk ohälsa. Trots det tenderar interventioner, i syfte att motverka arbetsrelaterad stress, att reduceras till individuella handlingsstrategier. Därför ämnar denna litteraturöversikt att undersöka vad tidigare forskning visar beträffande vilka organisatoriska faktorer som påverkar utbrändhet, och angränsande arbetsrelaterad psykisk ohälsa, bland kuratorer inom hälso- och sjukvården. En kartläggande litteraturöversikt används som metod i syfte att besvara frågeställningarna. Totalt granskades 111 studier, varav 14 inkluderades för en kvalitativ analys. Resultatet visar att hälso- och sjukvårdskuratorer upplevde kollegialt stöd, handledning samt kunskap och erfarenhet som skyddsfaktor mot arbetsrelaterad psykisk ohälsa. Identifierade riskfaktorer i aktuell litteraturöversikt är bristande respekt/värdesättning, icke-ändamålsenliga resurser och motstridigheter vad gäller organisationens riktlinjer/kultur och den professionellas behov/värderingar. Slutsatserna är att såväl risk- som skyddsfaktorer för utbrändhet kan återfinnas på organisatorisk nivå samt att arbetsrelaterad stress, etisk stress, rollstress och STS också kan utvecklas eller reduceras till följd av faktorer inom den organisatoriska kontexten.

Dans le cadre de cette étude, nous nous sommes intéressés aux infirmières soignantes qui possèdent un diplôme d’études collégiales ou un baccalauréat. L’infirmière est celle ayant reçu une formation collégiale et la clinicienne, une formation universitaire de premier cycle. Au niveau législatif, selon que l’infirmière soit titulaire ou non d’un baccalauréat, le champ de pratique autorisé demeure le même. Cependant, l’étendue de la pratique pourrait varier selon la formation reçue et le poste occupé. Cette étude descriptive et interprétative de type qualitatif avait pour but de décrire l’étendue de la pratique des infirmières et des infirmières cliniciennes dans une unité de médecine et de chirurgie et d’identifier les facteurs organisationnels influençant l’étendue de la pratique. Le cadre de référence ayant été utilisé est le cadre d’analyse de l’étendue de la pratique conçu pour le Collège des infirmières autorisées de la Nouvelle-Écosse (CRNNS, 2005). Selon ce cadre, l’étendue optimale de la pratique des infirmières se divise en 4 catégories distinctes, soit le processus de soins infirmiers, les pratiques relationnelles, le leadership ainsi que l’enseignement et le transfert des connaissances. La collecte de données a été conduite au moyen d’entrevues individuelles semi-structurées auprès de 8 informateurs clés soit trois infirmières et trois infirmières cliniciennes d’une unité de médecine et de chirurgie et de deux gestionnaires. Les résultats semblent montrer que les différentes composantes de l’étendue de la pratique sont mobilisées tant chez les infirmières que chez les infirmières cliniciennes interviewées. Toutefois, les résultats semblent montrer que certaines composantes, soit le leadership et le transfert des connaissances, semblent davantage mobilisées chez les infirmières cliniciennes. De plus, l’étude a permis d’identifier les différents facteurs organisationnels qui semblent influencer l’étendue de la pratique des infirmières et des infirmières cliniciennes. La charge de travail semble être le principal facteur d’influence. Nous avons aussi pu constater l’influence certaines composantes reliées à l’environnement de travail et à la composition et aux caractéristiques des équipes de soins. / The goal of this descriptive and interpretative study was to first describe the scope of nursing practice of registered nurses with a Bachelor’s degree in nursing and those with a nursing diploma in a medical and surgical unit of a regional hospital. The second goal was to identify the organizational factors that influence the scope of nursing practice in that unit. The framework that has been used is the Framework to Analyse Scope of practice, made for the College of Registered Nurses in Nova Scotia (CRNNS, 2005). According to that framework, the full scope of practice of the registered nurse is divided in 4 components: the nursing process, the professional nursing relationships, the leadership and the fonction of teaching and knowledge transfert. For this study, 8 interviews have been realized. The participants were: 3 nurses with a nursing diploma, 3 nurses with a bachelor’s degree and 2 administrators. The results seems to show that all the components of the nursing scope of practice seems to be used by the nurses with a Bachelor’s degree in nursing and those with a nursing diploma. But, the results seem to show that the nursing scope of practice is not fully extended in that unit. We remarked also that two elements of the nursing scope of practice, the leadership and the teaching and knowledge transfert, are more used by nursed with a Bachelor’s degree, compared to those with a nursing diploma. The principal factors which seem to influence the scope of nursing practice in this unit are the nursing workload and some components according to the work environment and to the composition and caracteristics of the nursing teams.

This study aims to contribute to the scholarly literature on terrorism and negotiations by contributing to the debate on the relationship between ideology and organizational factors in explaining armed groups behavior. It is argued organizational factors influence the lethality of terrorist groups, more than ideology does. This study extends this debate to the realm of negotiations and the specific Salafi-Jihadism ideology. Over the past 20 years, a handful of Salafi-Jihadist groups have expressed readiness to negotiate. Yet, this puzzling outcome has been under investigated so far. However, the role of ideology has been appointed as influencing groups behavior in general, as well as organizational factors. This argument is tested in a structured focused comparison of four Salafi-Jihadist groups, with two positive cases. The analysis shows evidence for the influence of ideology and its implementation, between less radical and more radical groups, on the expression of readiness to negotiate across Salafi-Jihadist groups. It also highlights the need to consider ideology and organizational factors together.