Revenue accounting is a complex area of accounting with a lot of freedom for companies to adapt their accounting structures after its own needs. Depending on what the company in question regards as the purpose of a financial statement and how important that purpose is regarded the accounting structure will differ between companies. This study aims to examine which factors affect the structure of companies’ revenue accounting structure for continuing production. The purpose is to show how intricate balancing the different properties, principles and goals that are desired within revenue accounting for continuing production can be. The study was performed with a qualitative method and used semi-structured interviews regarding revenue accounting with the chief financial officers at seven different companies in the construction and consulting sector located within the Stockholm area. These interviews were later analyzed by means of accounting theories and research articles. The study concluded that the most crucial factor determining companies’ revenue accounting structure was accurate accounting both for internal and external use. Furthermore taxes, concern restriction or qualitative accounting properties had no effect. The elemental account principles could be seen to have had a certain influence. It could also be concluded that many companies prioritized a smooth revenue stream when deciding how to design their revenue accounting.

Frågeställningar: Hur påverkas deltagarnas kreativitet när agila metoder används i praktiken? Hur påverkar agila arbetsmetoder innovationsförmågan? Syfte: Syftet med denna studie är att undersöka hur ett litet IT-företag arbetar med att främja kreativitet genom att arbeta enligt det agila arbetssättet, för att på så sätt kunna påverka innovationsförmågan. Metod: Denna studie baseras på en fallstudie. Företaget är ett litet IT-konsultföretag som arbetar med systemutveckling. Företaget har 15 anställda och arbetar enligt det agila arbetssättet och de har två Scrum-team. Detta arbete har sin grund i den kvalitativa metoden med influenser av ett deduktivt förhållningssätt, då studien huvudsakligen baseras på semi-strukturerade intervjuer och observationer. Slutsatser: Slutsatserna som kan dras är att det agila arbetssättet påverkar kreativiteten genom att öka deltagarnas motivation. Det agila arbetssättet påverkar kreativiteten hos de anställda, då det är fritt att plocka de uppgifter som man själv vill i varje sprint bidrar det till att det kan öka både motivationen och nyfikenheten. En annan slutsats är att det agila arbetssättet påverkar deltagarnas kreativitet då det ger de anställda en mer frihet att planera sitt arbete och ger de möjligheten att själva lösa sin arbetsuppgift på sitt sätt, genom att exempelvis testa nya tekniker. Det agila arbetssättet påverkar deltagarnas kreativitet på så sätt att det kan minska stressen utifrån för själva arbetsgruppen. Detta på grund av att det är produktägaren som har den främsta kontakten med slutkunden.Det agila arbetssättet påverkar innovationsförmågan genom att i och med att det ständigt kommer in nya arbetsuppgifter som arbetsgruppen ska lösa och då arbetsuppgifterna skiljer sig mycket åt, bidrar det till en ökad dynamik och utmaning. En intressant slutsats var att produktägarna skapade en ometveten utmaning kopplat till de anställdas arbetsuppgifter då de anställda ansåg att kravspecifikationerna som de fick var svåra att förstå. Sista slutsatsen som kan dras är att det agila arbetssättet skapade en frihet hos de anställda att själva kunna prioritera bland sina arbetsuppgifter och metoden som de ska lösas på. / Research questions: How are participants' creativity affected when agile methods are used in practice? How do agile methods affect the ability to innovate? Purpose: The purpose of this study is to investigate how a small IT company works to increase creativity by working according to the agile approach, in order to be able to affect the capacity for innovation. Method: This study is based on a case study. The company is a small IT consulting company that works with system development. The company has 15 employees and works according to the agile approach and they have two Scrum teams. This work is based on the qualitative method with influences of a deductive approach, since the study is mainly based on semi-structured interviews and observations. Conclusions: The conclusions are that the agile methods affect creativity by increasing the participants' motivation. The agile way of working affects the creativity of the employees, as it is free to pick the tasks that you want in each sprint, it contributes to increase both motivation and curiosity. Another conclusion is that the agile methods affects the participants' creativity as it gives the employees more freedom to plan their work and gives them the opportunity to solve their task in their own way, for example by testing new technologies. The agile methods affect the participants' creativity in such a way that it can reduce the stress from outside the workgroup itself. This is because it is the product owner who has the main contact with the end customer.The agile way of working affects the ability to innovate because it is constantly entering new tasks that the working group has to solve, and the tasks are very different to each other, it contributes to increased dynamism and challenge. An interesting conclusion was that the product owners created an unconscious challenge linked to the employees' tasks, as the employees felt that the requirement specifications that they received were difficult to understand. The final conclusion is that the agile methods created freedom for the employees to be able to prioritize themselves among their tasks and choose how to solve the tasks.

<p>The aim of this study is to investigate how employees in consulting companies develop their competence in order to perform their daily work. The focus is on informal competence development. The theoretical framework consists of theories concerning learning and competence development in working life, theories on organizational change and evaluation, a well as professional reflection. The methods applied are narrative research and interviews based on the assumption that knowledge about reality is only obtainable through language and communication.</p><p>The main results show that competence is developed through experience, social interaction, communication and dialog with co-workers and customers. The post-modern conceptions of the rapid (technical) development and need to be up-to-date has a strong hold on the informants apprehension of working life, as does the notion of not having enough time for all the competence development they would like. Time also work in favour of competence as experience is developed over time. The results lead to the conclusion that both the motive for and the aim of competence development is the creation of a meaningful and manageable reality.</p> / <p>Undersökningens syfte är att studera hur anställda i kunskapsföretag utvecklar kompetens för att klara det dagliga arbetet Fokus ligger på den informella kompetensutvecklingen. De teoretiska utgångspunkterna innefattar teorier om lärande och kompetensutveckling, organisationsförändring och utvärdering samt professionell reflektion. I undersökningen används narrativ analys och intervjuer vilket baseras på uppfattningen att kunskap om verkligheten bara kan nås genom språk och kommunikation.</p><p>De huvudsakliga resultaten visar att kompetens utvecklas genom erfarenhet, social interaktion, kommunikation och dialog med medarbetare och kunder. De postmoderna uppfattningarna om den snabba (tekniska) utvecklingen och kravet på att vara uppdaterad påverkar starkt informanternas syn på arbetslivet, liksom känslan av att inte ha tillräckligt med tid för all den kompetensutveckling som önskas. Men tiden arbetar också för kompetensen eftersom erfarenhet är något som utvecklas över tid. Resultaten leder fram till slutsatsen att både drivkrafterna till och målet för kompetensutveckling är att skapa en begriplig och hanterbar verklighet.</p>

The aim of this study is to investigate how employees in consulting companies develop their competence in order to perform their daily work. The focus is on informal competence development. The theoretical framework consists of theories concerning learning and competence development in working life, theories on organizational change and evaluation, a well as professional reflection. The methods applied are narrative research and interviews based on the assumption that knowledge about reality is only obtainable through language and communication. The main results show that competence is developed through experience, social interaction, communication and dialog with co-workers and customers. The post-modern conceptions of the rapid (technical) development and need to be up-to-date has a strong hold on the informants apprehension of working life, as does the notion of not having enough time for all the competence development they would like. Time also work in favour of competence as experience is developed over time. The results lead to the conclusion that both the motive for and the aim of competence development is the creation of a meaningful and manageable reality. / Undersökningens syfte är att studera hur anställda i kunskapsföretag utvecklar kompetens för att klara det dagliga arbetet Fokus ligger på den informella kompetensutvecklingen. De teoretiska utgångspunkterna innefattar teorier om lärande och kompetensutveckling, organisationsförändring och utvärdering samt professionell reflektion. I undersökningen används narrativ analys och intervjuer vilket baseras på uppfattningen att kunskap om verkligheten bara kan nås genom språk och kommunikation. De huvudsakliga resultaten visar att kompetens utvecklas genom erfarenhet, social interaktion, kommunikation och dialog med medarbetare och kunder. De postmoderna uppfattningarna om den snabba (tekniska) utvecklingen och kravet på att vara uppdaterad påverkar starkt informanternas syn på arbetslivet, liksom känslan av att inte ha tillräckligt med tid för all den kompetensutveckling som önskas. Men tiden arbetar också för kompetensen eftersom erfarenhet är något som utvecklas över tid. Resultaten leder fram till slutsatsen att både drivkrafterna till och målet för kompetensutveckling är att skapa en begriplig och hanterbar verklighet.

Orientador: Adriana Maria Bernardes da Silva / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Geociências / Made available in DSpace on 2018-08-24T00:45:20Z (GMT). No. of bitstreams: 1 Teixeira_SergioHenriquedeOliveira_M.pdf: 3358621 bytes, checksum: 127af93a7df5215c89dee99534509a7c (MD5) Previous issue date: 2013 / Resumo: O presente estudo busca contribuir para a investigação da produção, da circulação e do poder articulador das informações corporativas no uso do território brasileiro. Para tanto, partimos da investigação das empresas globais de consultoria e suas relações com o Estado. São empresas transnacionais que controlam parcela da produção de informações organizacionais e se fortaleceram na era neoliberal por serem responsáveis por promoverem os ajustes corporativos fiéis aos desígnios da globalização. A pesquisa mostra que foi por meio da participação no Plano Nacional de Desestatização (PND) e da terceirização do planejamento estatal que essas empresas se firmaram no Brasil. Também é analisada a lógica territorial dessas empresas por meio da estruturação de seus escritórios na rede urbana brasileira. Trata-se da articulação de círculos de informações globais entre empresas que tiveram importante participação no processo de reestruturação produtiva das corporações, bem como no processo de planejamento e privatização do território, assim como do aparelho estatal brasileiro na década de 1990. Tomamos como estudo empírico a participação da consultora Mckinsey&Company no atual plano de concessão dos principais aeroportos brasileiros. Analisamos, por fim, como esse planejamento foi colocado em contraposição ao planejamento participativo e democrático, voltado à totalidade da sociedade e do território / Abstract: The present study aims to contribute to the investigation of the production, the circulation and the articulator power of the corporative information in the use of the Brazilian territory. With this focus, our starting point in this work was the analysis of the global consulting companies and their intercourses with the State. The transnational corporations are the holders of the production of organizational information and have got strengthened in the neoliberal era for promoting the adjustments that are faithful to the designs of globalization. This research shows that it was through participation in the National Plan of Privatization and by outsourcing the state planning that these companies became strong in Brazil. We also have analyzed the territorial logic of these companies by checking the organization of their offices in the Brazilian urban centers. This is closely related to the articulation of circles of global information among companies that have a pivotal role in the process of productive reestablishment of the corporations, in the process of planning and privatization of the territory and Brazilian state-owned apparatus in the 1990s. We have taken as our empirical study the participation of McKinsey & Company in the current plan of privatization of the main Brazilian airports. Finally, we have analyzed how such plan has been put in contrast to the democratic and participatory logic, that favors the whole society and territory / Mestrado / Análise Ambiental e Dinâmica Territorial / Mestre em Geografia

Bakgrund: Då utvecklingen i det företagsekonomiska samhället har gått från ett industrisamhälle till ett kunskapssamhälle efterfrågas extern expertis från kunskapsintensiva företag. Många konsultföretag är goda exempel på den postbyråkratiska organisationsformen, som karaktäriseras av relativt få skikt av hierarki, flexibilitet, delaktighet i beslutsfattande och lösa karriärstrukturer, där identiteten blir svårmanövrerad. Identitet är av särskild betydelse när det kommer till KIF:er av olika skäl. Det blir allt mer framträdande för ledare att försöka forma individerna själva. Det är viktigt för ledningen att influera anställda via strategier för att exempelvis uppnå organisationskontroll, säkerställa lojalitet och behållning, och förebygga existentiell osäkerhet samt skapa självförtroende och självkänsla i arbetet. Syfte: Syftet med studien är att med hjälp av befintliga teorier och empiriskt underlag bidra med ökad förståelse av hur KIF:er använder identitetsreglering för att erhålla organisationskontroll. Genomförande: Studien har genomförts med en kvalitativ metod via en fallstudiedesign genom intervjuer med anställda inom relevanta företag inom konsultbranschen. Respondenterna har haft varierande befattningar och kunskaper i respektive företag. Slutsats: Resultatet av denna studie visar att kunskapsintensiva företag arbetar med organisationskontroll där identitet spelar en central roll. Flertalet strategier presenteras så som rekrytering, värdeerbjudande, utbildningar, avskalad hierarki, sociala aktiviteter, team, corporate storytelling och värderingar, vilket bidrar till en ökad förståelse för hur KIF:er arbetar med identitetsreglering för att uppnå organisationskontroll. / Background: Since the development of business economics has shifted from an industrial society to a knowledge society, external expertise is demanded from knowledge-intensive companies. Many consulting firms are good examples of the post- bureaucratic organization, characterized by relatively few layers of hierarchy, flexibility, decision-making involvement and loose career structures, where the identity becomes difficult to operate. Identity is of particular importance when it comes to KIFs for different reasons. It is becoming increasingly prominent for leaders to try to shape the individuals themselves. It is important for management to influence employees through strategies to achieve organizational control, ensure loyalty and prevent existential uncertainty as well as create self-confidence and self-esteem at work. Purpose: The purpose of the study is to provide, with the help of existing theories and empirical evidence, an increased understanding of how KIFs use identity regulation to obtain organizational control. Empiric: The study has been conducted with a qualitative method through a case study design through interviews with employees in relevant companies in the consulting industry. Respondents have had varying positions and skills in their respective companies. Result: The result of this study shows that knowledge-intensive companies work with organizational control where identity plays a central role. Several strategies are presented such as recruitment, value offerings, educations, scaled-down hierarchy, social activities, teams, corporate storytelling and values, which helps to understand how KIFs work with identity regulation to achieve organizational control.

Title: The beneficial link between students and industry? - A study of five student consulting companies Purpose: The study aims to create an understanding of student-consultancy companies' and their interaction with the environment. This purpose resulted in the following research questions: How does student-driven consulting companies’ function? o Which network-related connections do the companies have? o What are the critical factors for the companies? Methodology: A qualitative case study with an abductive approach has been used in this essay, in order to be interpretative. The empirical study is based on five studentconsulting companies where unstructured interviews were conducted with the eight informants who participated. Theoretical framework: The frameworks used to form the basis of the essay is the market mix that will provide an insight into the company, primarily the internal organization, and a stakeholder perspective that will create understanding of its environment. The theoretical models are described from a "consulting industry perspective". Empirical foundation: The empirical material is compiled based on the qualitative case study, where five different companies have been studied, Lunicore, Handels Consulting, Aurora, Gozinto and Linné Consulting. The results of the interviews follow the same structure as in the theoretical framework. Analysis: Based on the empirical material, the case companies have been compared with each other and and the theoretical base. Critical factors and network-related connections are identified and analyzed. Conclusions: The driven students are the most important connection in the network, which together converts knowledge to a value for the customer and then receives unique work experience. A student consulting company can be run as an association with a focus on community or as a profit-driven company with growth objectives. It is important to get legitimacy from the other parties in the network, which can create economic benefits. The student consulting companies can also help to reduce the knowledge drain by increasing the attractiveness of cities. The companies are considered relatively spared from competition, where, due to geographical reasons, they do not compete with each other and are considered inaccessible by senior companies. Critical factors for the companies to function are value words, structural capital, knowledge transfer, updated knowledge, flexibility, value-based pricing, positioning, succession order, adhocracy, commitment from the environment, network-related relationships and location. Key words: Student consulting companies, knowledge companies, social capital, network, competence, knowledge transfer, positioning, branding, relationships, community, commitment, location / Titel: Den gynnsamma länken mellan student och näringsliv? - En studie av fem studentkonsultföretag Syfte: Studien syftar till att skapa förståelse för studentkonsultföretags verksamhet samt deras samverkan med omgivningen. Detta syfte mynnade ut i följande forskningsfrågor: Hur fungerar studentdrivna konsultföretag? o Vilka nätverksrelaterade kopplingar har företagen? o Vilka kritiska faktorer föreligger för verksamheterna? Metod: En kvalitativ fallstudie med abduktiv ansats har använts i denna tolkande studie. Den empiriska studien grundar sig på 5 studentkonsultföretag där ostrukturerade intervjuer genomfördes med studiens åtta medverkande informanter. Teoretisk referensram: De ramverk som legat till grund för uppsatsen är marknadsmixen för att ge en inblick i företaget, främst den interna organisationen, samt ett stakeholder-perspektiv för att skapa förståelse för dess omgivning. De teoretiska modellerna beskrivs ur ett “konsultbransch-perspektiv”. Empiri: Det empiriska materialet sammanställs utifrån den kvalitativa fallstudien, där fem olika fallföretag har studerats; Lunicore, Handels Consulting, Aurora, Gozinto och Linné Consulting. Resultaten av intervjuerna följer samma struktur som i teorikapitlet. Analys: Utifrån det empiriska materialet har fallföretagens verksamheter jämförts med varandra samt med det teoretiska underlaget. Kritiska faktorer och nätverksrelaterade kopplingar identifieras och analyseras. Slutsats: De drivna studenterna är den viktigaste noden i nätverket som tillsammans omvandlar kunskap till ett värde för kunden samtidigt som de själva erhåller unik arbetslivserfarenhet. Ett studentkonsultföretag kan drivas som förening med fokus på gemenskap eller som ett vinstdrivande bolag med olika tillväxtmål. Från de andra aktörerna i nätverket får studentkonsultföretagen ett förtroende vilket kan skapa ekonomisk nytta. De bidrar också med att minska kunskapsdränaget genom att öka respektive stads attraktivitet. Studentkonsultföretagen anses vara relativt skonade från konkurrens, där de till en följd av geografiska skäl inte konkurrerar med varandra. De anses också inkommensurabla med seniora bolag. Kritiska faktorer för att företagen ska fungera är värdeord, strukturkapital, kunskapsöverföring, uppdaterad kunskap, flexibilitet, värdebaserad prissättning, lokal förankring, positionering, successionsordning, adhokrati, engagemang från omgivning och nätverksrelaterade relationer

Submitted by Noeme Timbo (noeme.timbo@metodista.br) on 2017-05-30T16:58:57Z No. of bitstreams: 1 FernandRM.pdf: 1137422 bytes, checksum: 38f2c80a16247223b7be04502a17b2cc (MD5) / Made available in DSpace on 2017-05-30T16:58:57Z (GMT). No. of bitstreams: 1 FernandRM.pdf: 1137422 bytes, checksum: 38f2c80a16247223b7be04502a17b2cc (MD5) Previous issue date: 2017-03-21 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Organizational learning studies aim to describe and analyze forms and reasons of knowledge creation, development and using in companies, and how these processes help an organization to generate value and competitiveness in their markets. Emphasis was given to organizational learning practices in order to determine initiatives made by companies to generate an learning favorable ambience, while knowledge management practices acts to support and complement organizational learning practices, since they’re related to activities developed in consulting companies, who were focus of this study and composed the cases here described. Discussion contained in this dissertation taken as basis an qualitative and interview-based approach, using content analysis and document analysis, with two cases analyzed individually and in a cross-sectional way, and was conducted between November 2016 and January 2017 in two big consulting companies, based in São Paulo city. When comparing perceptions and statements to the companies’ public documents and to literature-based references, it concludes that the identified practices aim to give workers a set of capabilities suited to their acting in organizations, using previous experiences, best practices mapping and knowledge transferring. Clients’ diversity of profiles and acting areas demand from studied organizations a workforce who simultaneously shows certain quality standards and singularities that gives advantages to these consulting companies and, consequently, to their clients. / O estudo da aprendizagem organizacional visa descrever e analisar as formas e motivos pelos quais ocorre a geração, aprimoramento e utilização do conhecimento dentro das empresas, e como tais processos as ajudam a gerar valor e competitividade em seus mercados de atuação. Foram enfatizadas práticas de aprendizagem organizacional, para determinar as iniciativas adotadas pelas organizações na geração de ambiência propícia ao aprendizado, enquanto as práticas de gestão do conhecimento suportam e complementam aquelas de aprendizagem organizacional, por estarem relacionadas à atividade das empresas de consultoria, alvo deste estudo e que compuseram os casos descritos neste artigo. A discussão realizada utilizou uma abordagem qualitativa baseada em entrevistas, análise de conteúdo e análise documental, com dois casos analisados individualmente e de forma cruzada, sendo realizada entre novembro de 2016 e janeiro de 2017 em duas organizações de consultoria de grande porte, localizadas na cidade de São Paulo. Ao comparar percepções e depoimentos colhidos com documentos públicos das organizações estudadas e referências constantes na literatura, concluiu-se que as práticas identificadas buscam proporcionar aos colaboradores um conjunto de capacidades adequado à atuação destes nas empresas, com aproveitamento de experiências anteriores, mapeamento de melhores práticas e transferência de conhecimentos. Os múltiplos perfis de clientes e suas áreas de atuação exigem das organizações estudadas um quadro funcional que apresente simultaneamente perfis padronizados de conhecimentos por cargo ou nível hierárquico, e especialistas em determinadas vertentes do conhecimento, para atingir padrões de qualidade e singularidade e oferecer um diferencial a estas organizações de consultoria e, consequentemente, seus clientes.