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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-07-05T12:45:44Z No. of bitstreams: 1 Daniela Sperb Moraes_.pdf: 1024413 bytes, checksum: 25c5583050cefd4d67d916e00bb4a38d (MD5) / Made available in DSpace on 2016-07-05T12:45:44Z (GMT). No. of bitstreams: 1 Daniela Sperb Moraes_.pdf: 1024413 bytes, checksum: 25c5583050cefd4d67d916e00bb4a38d (MD5) Previous issue date: 2016-03-22 / Nenhuma / O processo projetual pode ocorrer em meio a negociações, conversações, trocas de valores e conflitos entre cliente e designer. Nessas negociações, o designer busca compreender e atender as expectativas dos atores envolvidos na rede em que o projeto se desenvolve, objetivando a aceitação de suas proposições. Dentre tais atores, entende-se que o cliente desempenha um papel fundamental no processo projetual, pois sem a aprovação do cliente, o artefato é impedido de desempenhar seus papéis na sociedade. Identificada tal importância, o objetivo desse estudo é compreender a perspectiva do cliente sobre o processo de validação no design, no segmento moveleiro. O termo validar, que tem o significado associado a “demonstrar a existência ou verdade de algo por evidências” (MERRIAM-WEBSTER, 2014a, tradução nossa), é utilizado em diferentes contextos no campo do Design. No presente estudo, o emprego do termo parte da ideia de Krippendorff (2006), que explica que como o projeto não é um futuro observável, como ocorre em outras áreas, o designer precisa argumentar e convencer os atores envolvidos sobre o potencial de suas ideias para, então, fazer com que estes validem suas proposições. Para atingir o objetivo almejado no estudo, foi realizada uma pesquisa exploratória, na qual a coleta de dados ocorreu por meio de entrevistas em profundidade com clientes. Foram considerados “clientes”, as pessoas responsáveis por fazerem a aprovação das proposições de design em empresas do setor moveleiro, localizadas na Serra Gaúcha e que, normalmente, contratam escritórios externos para o desenvolvimento de seus artefatos. Os resultados das entrevistas foram tratados por meio da Análise de Conteúdo e mostram alguns aspectos presentes no processo de validação: 1) grupos heterogêneos, compostos por participantes de diferentes áreas das organizações, são formados para as avaliações das novas proposições de design; 2) a validação não ocorre em um momento específico, mas ao longo de todo o processo projetual e em diferentes etapas; 3) alguns aspectos da relação entre o cliente e o designer, bem como os motivos pelos quais o designer é contratado podem influenciar consideravelmente na validação do projeto; 4) a validação de uma proposição independe da linearidade do processo projetual do designer; 5) o processo de validação ocorre por meio de uma espécie de coalescência, ou seja, pela combinação de seus componentes. A pesquisa alcançou, portanto, uma aproximação dos motivos que fazem o cliente validar uma proposição, ampliando o tema da validação no design e contribuindo para os campos teórico e prático dessa disciplina. / The design process can take place between negotiations, conversations, exchanges of values and conflicts between client and designer. In these negotiations, the designer seeks to understand and meet the expectations of the actors involved in the network where the project is developed, aiming the acceptance of his proposals. Among these actors, it is understood that the client plays a key role in the acceptance the design process, because without the client approval, the artifact is unable to perform their roles in society. Identified such importance, the aim of this study is to understand the client perspective on the validation process in design. The term validate, that has meaning associated with "demonstrate the existence or truth of something by evidence" (MERRIAM-WEBSTER, 2014a), is used in different contexts in the field of Design. In this study, the use of the term comes from the idea of Krippendorff (2006), who explains that as the project is not an observable future, as in other areas, the designer needs to argue and convince stakeholders about the potential of his ideas to make them validate their proposals. To achieve the intended objective in the study, an exploratory survey was conducted, in which the data was collected through in-depth interviews with clients. Were considered "clients", the people responsible for making the approval of the design proposals in the furniture sector companies, located in Serra Gaucha region, and that normally hire outside firms to develop their artifacts. The results of the interviews were processed through Content Analysis and show some aspects present in the validation process: 1) heterogeneous groups composed of participants from different areas of organizations are formed for evaluation of new design proposals; 2) the validation does not occur at a specific time, but along the entire design process at different stages; 3) some aspects of the relationship between the client and the designer, as well as the reasons why the designer is hired can influence considerably in the project validation; 4) validation of a proposition is independent of the linearity of the design process of the designer; 5) The validation process occurs through a kind of coalescence, or by the combination of its components. The survey reached therefore an approximation of the reasons that make the client validate a proposition, expanding the theme validation in design and contributing to the theoretical and practical fields of this discipline.

Bakgrund: Revision har en framstående roll ur ett samhällsekonomiskt perspektiv, och har under sin framväxt möjliggjort samhällets ekonomiska framfart. Men i samband med denna framväxt har ett gap uppstått mellan klienters förväntningar och upplevt värde med en revision. Tidigare litteratur belyser inte vad som föranleder dessa förväntningar, eller vems förväntningar revisorn ska utgå ifrån. Författarna ämnar således att bidra med en ökad förståelse inom forskningsområdet. Syfte: Syftet med denna uppsats är att öka förståelsen för gapet mellan klientens förväntningar och upplevt värde med en revision. Metod: Denna kvalitativa uppsats karaktäriseras med en deduktiv forskningsansats, där semistrukturerade intervjuer med tio chefer för ekonomiavdelningen (finansdirektör), en VD samt en pilotstudie utgjorde det empiriska materialet. För att analysera detta material har en tematisk analys nyttjats. Slutsats: Av uppsatsens rön framgår det att det föreligger ett gap mellan klienters förväntningar och upplevelser i samband med en revision. Detta gap manifesterar sig främst i revisorers tillkortakommanden gällande deras förståelse för verksamheten, som följd av revisionsbranschens upplevda överflöd av oerfarna juniorer. Klienters utbildning och erfarenhet visar sig, tillsammans med det reviderade bolagets storlek och bransch, föranleda deras förväntningar. Uppsatsen visar även att det kan föreligga skillnader mellan vad en VD och finansdirektör förväntar sig av en revision, beroende på hur företagsstrukturen ser ut. Således kan det vara nödvändigt att göra en distinktion av vem som utgör klienten inom företagsledningen. Uppsatsen bidrar med att visa nödvändigheten av en distinktion av vem som utgör klienten inom företagsledningen och vad som kan föranleda förväntningar. / Background: Auditing has a prominent role from a socio-economic perspective, and during its rise has made society's economic progress possible. But in connection with this growth, a gap has emerged between clients' expectations and perceived value of an audit. Previous literature does not shed light on what prompts these expectations, or whose expectations theauditor should assume. The authors thus intend to contribute with an increased understanding within the research area. Purpose: The purpose of this essay is to increase understanding of the gap between clientexpectations and perceived value with an audit. Method: This qualitative essay is characterized by a deductive research approach, wheresemi-structured interviews with ten CFO:s, a CEO and a pilot study constituted the empirical material. To analyze this material, a thematic analysis has been used. Conclusion: From the essay's findings, it appears that there is a gap between clients' expectations and perceived value in connection with an audit. This gap manifests itself mainly in auditors' shortcomings regarding their understanding of the business, as a result of the audit industry's perceived abundance of inexperienced juniors. Clients' education and experience, along with the audited company's size and industry, appear to drive their expectations. The essay also shows that there can be differences between what a CEO and CFO expect from an audit, depending on how the company structure looks. Thus, it may be necessary to make a distinction of who constitutes the client within the company management. The essay contributes by showing the necessity of a distinction of who constitutes the client within the top management team and what can cause expectations.