Tratado inicialmente como um sistema de medição de desempenho baseado em indicadores, o balanced scorecard evoluiu e hoje já é possível afirmar que se trata de uma ferramenta de gestão. Apresenta uma ordenação de conceitos e idéias preexistentes de uma forma lógica, objetiva e inteligente. Sua correta aplicação implica uma série de vantagens, como a integração de medidas financeiras e não-financeiras, a comunicação e feedback da estratégia, o vínculo com planejamento e orçamento, maior foco e alinhamento organizacional, entre outros. Foi realizado um estudo envolvendo 32 empresas simuladas e 15 empresas reais. Na fase laboratorial, o balanced scorecard foi aplicado em 5 empresas simuladas e seus resultados comparados com as demais 27. Adicionalmente, foi feita uma investigação das opiniões dos gestores das empresas simuladas a respeito da aplicação da ferramenta, cujas respostas foram comparadas com as dos gestores das empresas reais. Observou-se que (1) não é possível afirmar que a aplicação experimental do balanced scorecard em empresas simuladas não tenha produzido impactos positivos em seus indicadores de sucesso; (2) os motivos que levaram os gestores a optar pelo balanced scorecard foram diferentes para as empresas simuladas (foco nos produtos) e reais (foco no processo) e (3) as opiniões entre os gestores de empresas simuladas e reais também divergiram em valores e distribuição em relação às principais dificuldades verificadas em sua aplicação e aos benefícios alcançados. Entretanto, ambos os grupos afirmaram que a aplicação do BSC trouxe retorno positivo sobre o investimento e apresentaram grau de satisfação maior que 6,0. Portanto, para o estudo em questão, não é possível afirmar que a aplicação do balanced scorecard não tenha exercido impacto positivo nos indicadores de sucesso, quer se considerem os dados do experimento ou as opiniões dos gestores das empresas reais e simuladas. / Treated initially as a performance measure system, the balanced scorecard has evolved and today it is possible to state that it is a management tool. It presents an ordination of previous concepts and ideas in logic, objective and intelligent form. It corrects application implies in a series of advantages, as the integration of financial and non financial measures, the strategy communication and feedback, the link with the planning and budget processes more focus and organizational alignment, among others. A study was performed with 32 simulated and 15 real companies. In the experimental phase, the balanced scorecard was implemented in 5 simulated companies and the results were compared to the remaining 27. Additionally, an investigation of the simulated companies managers opinion regarding the tool implementation was conducted, whose answers were compared to the real companies managers opinion. It was observed that (1) it is not possible to state that the experimental implementation of the balanced scorecard did not produce positive impacts on its success indicators; (2) the reasons that drove the managers to implement the balanced scorecard were different for the simulated (focus on the product) and the real companies (focus on the process); and (3) the manager’s opinion about the difficulties of implementation and the benefits achieved also were different for the simulated and real companies. Nevertheless, both groups affirmed that the balanced scorecard implementation had a positive return on investment and the satisfaction level is bigger then 6.0. Therefore, it is not possible to state that the application of the balanced scorecard did not impact positively the success indicators, which are the data of the experiment and the real and simulated managers opinion.

A abordagem estratégica de uma indústria é fundamentada no conhecimento dos mecanismos que regulam a competição dentro da mesma. As empresas participantes de qualquer indústria, de forma racional ou não, procuram um posicionamento favorável em relação aos seus concorrentes, de forma usufruir vantagens competitivas que se traduzam em rentabilidades superiores. Portanto, torna-se necessária a formulação de uma estratégia que é um caminho viável que conduzirá uma empresa a este posicionamento. As empresas da indústria naval competem entre si pelas encomendas dos armadores. Estes por sua vez tentam impor o seu poder de barganha exigindo menores preços e padrões de qualidade superiores. Na outra extremidade encontram-se os fornecedores que procuram capitalizar para si uma parcela do valor gerado pela indústria nos preços dos insumos fornecidos. Em meio a essas pressões, o ambiente competitivo do setor sofre a permanente ameaça da chegada de novos concorrentes, dispostos a lutar por uma fatia do mercado; sem dizer a possibilidade de embate com produtos ou serviços substitutos com desempenho equivalente. A arena desta competição é internacional, pois a construção naval é uma indústria global, ou seja, a posição estratégia de um estaleiro em um país é fortemente influenciada pela sua posição competitiva em outros países. Além disso, cabe ressaltar que além deste escopo global de competição, o seu ambiente econômico é estruturalmente cíclico, altamente influenciado pelos ciclos de desenvolvimento da economia mundial. No momento presente a indústria vive um momento de euforia, com preços aquecidos e carteiras de encomendas que garantem produção para mais de três anos para os principais construtores mundiais. É nesse momento de otimismo que a TRANSPETRO, a companhia de navegação da Petrobrás, lança um ousado programa para renovação e ampliação de sua frota de petroleiros, colocando uma licitação para a construção de 42 navios em estaleiros nacionais, com o objetivo subsidiário de estimular a revitalização da indústria naval brasileira. O fato é que o fracasso dos planos de construção naval (PCN) ao final da década de 70 ainda está na memória nacional. A indústria brasileira após alcançar a vice-liderança mundial assistiu o seu próprio colapso em meio à recessão mundial provocada pelas crises do petróleo em 1973 e 1979. Martin Stopford, diretor-presidente da Clarkson Research, afirma que o atual momento da indústria é uma espécie de ?super ciclo?, porém não há indícios que esteja surgindo um novo paradigma. Embora a indústria esteja em um patamar sem precedentes ela deverá experimentar a seguir períodos de desaquecimento. Pensar em estratégia para concorrer na indústria naval é pensar no longo prazo, ou seja, como diz o Professor Stopford: é necessário olhar além dos ciclos. / The strategic approach of any industry is grounded on the knowledge of the mechanisms which regulate the competition within this industry. The players, based on reason or not, try to achieve an advantageous position relative to the others, so as to take competitive advantages, which implies in superior profits. Therefore, it is necessary to formulate a strategy, a viable way which will lead a company to this position. The companies within the shipbuilding industry compete for the orders from the shipowners. These shipowners try to bargain so as to get lower prices and higher quality. On the other corner, we have the suppliers trying to capitalize upon the shipbuilders so as to improve their profits for the sale of the equipments and industrialized materials. Within this competitive environment there is another threaten, the arrival of new comers, ready to try to get a piece of the market. There is also the possibility to confront to new products or services with an equivalent performance. This competition takes place in an international arena, in other words the strategic position of a shipbuilder in a particular country is strongly affected for its competitive position in other countries. Furthermore, it is relevant the fact that besides the global scope of the competition, the economical environment of the industry is structurally cyclic, highly influenced by the waves of global economy. At the moment, the shipbuilding industry is in a good situation with prices and orders backlogs which guarantee production for more than three years to the greatest world shipbuilders. It is in this moment of great optimism that TRANPETRO, the PETROBRÁS shipping company, launches an audacious program to renew and expand its tanker fleet, presenting a bid to order 42 tankers in national shipyards, with the side effect of stimulating the revitalization of the Brazilian shipbuilding industry. The point is: the failure of two Naval Construction Plans (PCN), at the end of seventies, is still in mind. The Brazilian Shipbuilding Industry reached the second place in world just before to assist its own collapse in the middle of a world recession, caused by the crude oil crisis in 1973 and 1979. Martin Stopford, chairman of Clarkson Research, affirms that the current moment is a kind of ?super cycle?, but there is no evidence of a new paradigm. Although the industry is in a level without precedents, this period will be followed by a through. Thinking in strategy to compete in shipping industry means thinking in long terms, or, as Professor Stopford says: it is necessary to look beyond the cycles.

Public Higher Education Institutions (HEIs) are facing many challenges including state funding, competition, and maintaining the best possible graduation rate. This study: (1) examined the strategic plans and strategic planning processes to explore how, and to what extent, these tool are being used to address these challenges; and (2) explored the extent to which continuous process improvement is included in strategic planning efforts. A qualitative research design employing a grounded theory approach was used in this study. The researcher reviewed the perceptions of the participants at each of four selected public institutions regarding strategic planning processes, including their beliefs with regard to process improvement as a component of the strategic planning process. Perceived facilitators and detractors of strategic planning and its implementation were also examined. Finally, the researcher sought to design an improved model for strategic planning in higher education that takes continuous process improvement into consideration as a basic component of the approach to planning. The dominant theme that emerged from the data analysis concerned state funding, as performance-based funding offers an opportunity to acquire additional funds. Graduation rate was identified as a core component of student success. Competition from emerging sectors was not a specific topic of discussion during the strategic planning processes. Forty-one percent of participants indicated that some form of process improvement structure exists at their institution, often related to accreditation reviews and was outside of the strategic planning process. 53% of the responses to the question, “What do you believe would be the impact of having process improvement as an integral component in the strategic planning process?” replied that it would be good or beneficial if it were carried out in a meaningful manner. Twenty-nine percent of the 53% stated that process improvement efforts are often performed for it’s own sake, and that including process improvement in the strategic planning process should be done in a manner that adds value to the strategic planning process and the institution. Through the analysis of the approaches to strategic planning examined in this study, the researcher offers a new strategic planning model for HEIs grounded in the findings. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2018. / FAU Electronic Theses and Dissertations Collection

This study attempted the answer to two primary questions: (a) Are strategic thinking skills possessed by college students prior to university matriculation related to their academic success in college, and (b) How does the predictive accuracy afforded by these skills compare to that from high school grade point average or standardized test scores? / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection

The research study investigates factors that influence entrepreneur’s ability to identify new venture opportunities. Entrepreneurial alertness has been widely argued as fundamental to the opportunity identification process, yet this relationship remains largely unverified by empirical evidence. This study provides an explicit investigation into the implications of entrepreneurial alertness for opportunity identification as well as how metacognitive factors moderate the proposed relationship. First, Chapter 1 provides an overview the purpose, research questions, the significance of the study, and the conceptual framework. Next, a comprehensive review of the existing literature on opportunity identification is provided which is followed by the development of theoretical arguments, associated hypotheses, and the conceptual model. Subsequently, and overview of the research methodology and sampling procedure is presented. Finally, the analyses and results presented followed by a discussion, future research, and conclusions. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2016. / FAU Electronic Theses and Dissertations Collection

As the gap between the haves and have-nots widens, the call for reform in higher education in the United States intensifies. Policy actors, philanthropists, and academics from across the political spectrum work on various policy solutions, creating a policy environment that is complex and often contentious. Incrementalists claim that major policy reform is unlikely since unknown variables and inexplicable events can stall or dismantle policy initiatives. In such environments, policy entrepreneurs—those individuals who advocate for policy innovation, work for change, and help shape policy solutions from within and without government—try to break through the barriers of incremental politics. As important as this role is to the influencing and structuring of higher educational policy, it has not yet been explored. This study fills this gap in the extant literature by cataloging the characteristics and skills that enable higher education policy entrepreneurs at the state and national levels to persevere and accomplish sustainable and innovative higher education reforms over time. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015. / FAU Electronic Theses and Dissertations Collection

I investigate if all-equity firms are a heterogeneous group as it relates to agency costs and accounting quality. All-equity firms are a unique group of firms that choose a “corner solution” as their capital structure. Extant research, supported by well-established theories such as trade-off theory, free cash flow theory, and Jensen’s (1986) control hypothesis, generally conclude that agency conflicts motivate such structure. Research also supports the alternative argument that poor accounting quality makes debt so prohibitive that such firms are driven to this capital structure. I propose that an all-equity structure is not necessarily symptomatic of agency conflicts and poor accounting quality overall. I investigate if different motivations, within an all-equity setting, reflected by free cash flows and growth opportunities, result in different levels of agency cost and accounting quality. By anchoring on theories that link implicit costs of debt to free cash flow levels and growth opportunities, I hypothesize that free cash flows and growth opportunities are strongly linked to the justification or lack thereof for the pursuit of such strategy. I hypothesize and show that firms in the extremes of the free cash flow to growth rate spectrum exhibit significantly different levels of agency cost and accounting quality within the all-equity setting. These results support my main prediction that there exists agency costs and accounting quality differences within the all-equity setting which are associated with free cash flow levels and growth opportunities and that the pessimistic conclusions for pursuing an all-equity strategy reached by prior research should not be generalized to all such firms. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015 / FAU Electronic Theses and Dissertations Collection

Utilizing a modified Delphi Technique research study, consensus was sought from 298 practitioners in the public assembly facility management (PAFM) industry regarding their perceptions on varied matters connected to the academic preparation of managers/executives serving the industry. A comprehensive literature review and a prior pilot study were conducted for the purpose of creating the initial survey (Questionnaire 1). The pilot study consisted of an open-ended interview session with a panel (N=16) of PAFM managers. Sixty-four (64) of 66 consensus-seeking items attained consensus from the respondents (N=298) after Questionnaire 1 results were tabulated. Respondents were given the opportunity to re-assess their Questionnaire 1 choices in Questionnaire 2 and if compelled, change them. Items related to Kinesiology and Physical Education did not attain consensus status in Questionnaire 1 or Questionnaire 2. This study concluded: a) academic program in PAFM is beneficial to the industry (96%) and 63.5% viewed the degree as very important or essential; b) the preferred academic delivery level was Bachelors/undergraduate (52.7%); c) the degree program should be housed in Business (42%); d) the preferred competencies and skill sets were identified; e) the preferred course components were identified. / Statistical analysis showed that there was a significant relationship between the type of public assembly facility where a respondent worked and the preferred academic unit of the program, as well as preferred general course components. Recommendations for future research include: (a) conducting a similar study employing solely qualitative methodology; (b) seeking potential significant relationships with gender, ethnicity, geographic location, ownership and governance of facilities, years of experience; and (c) comparing and contrasting results of this study among faculty who currently teach public assembly facility management courses and the students that are in said courses . The rising cost of providing safe and cost-efficient public assembly facilities require that the people operate these facilities possess the best set of managerial, administrative and technical skills related to the management of these facilities; this study aids in that quest by suggesting competencies and course components, and potentially a PAFM general academic curriculum, based on practitioner viewpoint. / by James J. Riordan. / Thesis (Ph.D.)--Florida Atlantic University, 2009. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.

I empirically investigate the managements’ decision to voluntarily disclose strategic information. While carrying a benefit of reduced information asymmetry, strategic information disclosure carries a cost of investors disagreeing with managements’ strategy and thus refusing to provide funding to the firm. Using a hand- collected sample of information releases, I identify firm characteristics that affect the likelihood of strategic information disclosure. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015 / FAU Electronic Theses and Dissertations Collection

Made available in DSpace on 2015-12-04T11:45:28Z (GMT). No. of bitstreams: 1 Paulo_Zanotto_de_Paschoal.pdf: 1039456 bytes, checksum: d3e4b570e4a064a4e2fb99757197c2a0 (MD5) Previous issue date: 2003-10-24 / This research paper attempted to identify the representativity of the use of management systems based on indicators of performance with the objective of verifying the preference of major Brazilian enterprises in the use of such systems. In order to meet this objective the following concepts of management systems based on indicators of performance were used: The Balanced Scorecard (BSC) and the system proposed by Funda????o para Pr??mio Nacional da Qualidade (FPNQ). A field research of the survey type was carried out and the information obtained was treated in a quantitative as well as qualitative form The sample was delimited for the 300 major private enterprises as classified by the Exame magazine July of 2002 issue, where the Southeast region of Brazil was selected for representing 80% of the invoices concentration, compared to the other geographic regions of Brazil. The analysis of data verified that among the users of Management Systems based in Indicators of Performance (SGBID), there is preference for the use of System Measuring Performance (FPNQ) over the (BSC), and it was observed in both systems a stressed representation of users of (SGBID) in enterprises of industrial order. The analysis of data verified also aspects related to the preference for the use of a specific system of strategy management as origin of stock capital which showed greater representativity in enterprises with its stock capital of foreign origin which shows a cultural aspect that is reinforced by the fact that 50% of the respondents were unknowing of the (SGBID). / O presente trabalho buscou identificar a representatividade do uso de sistema de gest??o baseado em indicadores de desempenho, com intuito de verificar qual a prefer??ncia das maiores empresas brasileiras na utiliza????o de tais sistemas. Para atender esse objetivo utilizou-se o conceito de sistemas de gest??o baseado em indicadores de desempenho: Balanced Scorecard - (BSC) e o sistema proposto pela Funda????o para o Pr??mio Nacional da Qualidade - (FPNQ). Foi realizada uma pesquisa de campo do tipo Survey e as informa????es obtidas foram tratadas de forma quantitativa e qualitativa. A amostra foi delimitada para as 300 maiores empresas do setor privado, segundo a classifica????o da revista Exame edi????o de julho de 2002, onde foi selecionada a regi??o sudeste por representar 80% da concentra????o do faturamento em rela????o ??s demais regi??es do Brasil. A an??lise dos dados permitiu verificar que, entre os usu??rios de Sistemas de Gest??o Baseada em Indicadores de Desempenho - (SGBID), existe uma prefer??ncia pelo uso do Sistema de Medi????o de Desempenho (FPNQ) em rela????o ao (BSC), sendo que houve em ambos os sistemas uma representa????o acentuada de usu??rios dos (SGBID) pelas empresas de atividade industrial. A an??lise dos dados tamb??m verificou aspectos relacionados ?? prefer??ncia de utiliza????o de determinado sistema na gest??o estrat??gica, como origem do capital acion??rio, que apresentou uma maior representatividade de empresas com o seu capital acion??rio de origem estrangeira, que denota um aspecto cultural. Que tamb??m ?? refor??ado pelo fato de 50% dos respondentes desconhecerem os (SGBID).