Bakgrund & problem: CSR, Corporate Social Responsibility, är sedan länge ett väl utforskat område, både i Sverige och internationellt, där många tidigare studier behandlar dess koppling till finansiell prestation, framförallt inom stora företag. Ett område som är relativt outforskat är CSR inom idrottsvärlden och vidare inom fotboll, framförallt ur en svensk kontext. I vilken utsträckning engagerar sig svenska fotbollsföreningar i CSR-relaterade aktiviteter och vilken effekt har det för deras prestation? Syfte: Syftet med studien är att testa och förklara CSR-engagemangs påverkan på svenska fotbollsföreningars HR- och sociala prestation samt om organisationsstruktur i termer av formaliserings-, centraliserings- och komplexitetsgrad påverkar detta samband. Vidare är det praktiska syftet att bidra med vägledning för hur svenska fotbollsföreningar kan arbeta med CSR-engagemang för att uppnå en högre prestation. Avsikten är att belysa och förklara kopplingarna mellan CSR-engagemang, prestation och organisationsstruktur och på så sätt fylla det gap som existerar inom forskningsområdet. Metod: Studien utgår från en kvantitativ forskningsstrategi med en deduktiv forskningsansats och tvärsnittsdesign. Insamlande av data har skett genom utskick av en enkät och studiens urval består av 223 fotbollsföreningar från Allsvenskan till Division 2. Slutsatser: Studiens resultat visar tydligt att CSR-engagemang påverkar såväl HR- som social prestation positivt inom svenska fotbollsföreningar. Vidare tyder resultatet på att organisationsstruktur i termer av formaliserings- och centraliseringsgrad samt komplexitet hierarki inte påverkar detta samband. Däremot finns det, trots viss osäkerhet i resultaten, en påverkan av komplexitet socialt kapital i relationen mellan CSR-engagemang och HR- prestation. / Background & problem: CSR, Corporate Social Responsibility, is since long ago a well explored area, both in Sweden and internationally, where many previous studies deal with the connection to financial performance, especially in large companies. An area which is relatively unexplored is CSR within the sports industry and further on within football, especially from a swedish context. To which extent do swedish football clubs engage in CSR-related activities and what effect does it have on their performance? Purpose: The purpose of the thesis is to test and explain the impact of CSR-engagement onswedish football clubs’ HR- and social performance and if organizational structure in terms of formalization, centralization and complexity affects this relationship. Furthermore, the practical purpose is to contribute with guidance on how swedish football clubs can work with CSR- engagement in order to accomplish a higher performance. The intent is to highlight and explain the connections between CSR-engagement, performance and organizational structure and thus fill the gap that exists within the research area. Method: The thesis is based on a quantitative research strategy with a deductive research approach and cross-sectional design. Data collection has been done by sending out a survey and the selection of the thesis consists of 223 football clubs from Allsvenskan to Division 2. Conclusions: The result of the study clearly shows that CSR-engagement positively affects both HR- and social performance in Swedish football clubs. Furthermore, the result indicates that organizational structure in terms of formalization, centralization and complexity hierarchy does not affect this relationship. However, despite some uncertainty in the results, there is an impact of complexity social capital in the relationship between CSR-engagement and HR- performance.

The aim of this thesis is to identify the key roles of expatriates in a major Japanese MNE and factors influencing formation of their roles. It also examines to what extent expatriates have discretion in forming their roles. The thesis uses empirical data from 109 interviews and 5 years of action research (44 advisory board meetings and 144 Human Resource Management (HRM) workshops, 19 research sites in 9 countries and 17 additional meetings on specific topics) that enabled the researcher to carry out insightful and in-depth analysis with cross-national and multi-layer perspectives. The study applies organisational design theory to unveil the mechanisms of role formation, significantly expanding the understanding of these issues in Japanese business and the international business literature. The findings suggest that the process of role formation of expatriates can be explained by combining contingency theory and strategic choice theory in a framework that argues that the roles of expatriates are the result of a political process of organisational design (Child, 1997). This includes adaptation to the environment (Lawrence and Lorsch, 1967) but also the relationship between organisational agents and the environment in the process of strategic choice (Child, 1997). The major contribution of this study is to provide evidence that expatriates are not merely agents of HQs in international business as traditionally understood, but that their role is more complex and multifaceted. The study empirically identifies five key roles of expatriates – two more than previously identified in the literature – and unveils six contingency factors and two strategic choice factors influencing role formation. The thesis demonstrates that expatriates strategically select their roles, although internal and external factors can act either as enhancers or obstacles to their making of choices and role formation.

Made available in DSpace on 2015-12-03T18:33:15Z (GMT). No. of bitstreams: 1 Eduardo_Pereira_Alencar.pdf: 864195 bytes, checksum: 49414a0dda4258b4ba2907032c458c67 (MD5) Previous issue date: 2015-08-21 / The contingency theory is premised a better fit between the internal contingency factors to the company and its external environment. From this perspective the research sought to understand the influence of contingencies factors: external environment to the company's operations and size, about the intensity in the use of the financial indicators and financial and non-financial value drivers on the brazilian chemical sector. Data were obtained by applying the questionnaire, multiple regression analysis was used to investigate the influence of the environment and size in intensity of use of value drivers. The results show that the uncertainty of the environmental factor influenced the intensity of use forming a basic set which mostly has financial drivers and financial indicators, but non-financial drivers were also validated in the regression to a lesser extent, the size influenced financial indicators and non-financial drivers the basic set of drivers and indicators formed can be seen as the best fit to environmental uncertainty and the size of the sample companies / A teoria da conting??ncia tem por premissa um melhor ajuste entre os fatores contingenciais internos ?? empresa e seu ambiente externo. Sob essa perspectiva a pesquisa procurou compreender a influ??ncia dos fatores contingenciais: ambiente externo ??s opera????es da empresa e porte, sobre a intensidade de uso dos indicadores financeiros e direcionadores de valor financeiro e n??o financeiro no segmento qu??mico brasileiro. Os dados foram obtidos pela aplica????o de question??rio, a an??lise de regress??o m??ltipla foi utilizada para verificar a influ??ncia do ambiente e porte na intensidade de uso dos direcionadores de valor. Os resultados apontam que a incerteza do fator ambiental influenciou a intensidade de uso formando um conjunto b??sico que em sua maioria possui direcionadores e indicadores financeiros, por??m direcionadores n??o financeiros tamb??m foram validados na regress??o em menor quantidade, o porte influenciou indicadores financeiros e direcionadores n??o financeiros, um conjunto b??sico, de direcionadores e indicadores formado pode ser vista como a que melhor se ajusta ?? incerteza ambiental e ao porte das empresas da amostra

Dentre os componentes da estratégia dos prestadores de serviços, a determinação de custos, margens e preços finais se constitui como elemento de elevada importância para manutenção da viabilidade econômica, dentro de um mercado que exige melhores serviços, com a manutenção de custos em patamares que permitam rentabilidade frente aos reembolsos e assegurem uma posição de captação e manutenção de clientes. As pequenas e médias empresas têm importante papel socio-econômico no cenário nacional, e há uma percepção de falta de práticas gerenciais adequadas no setor de medicina veterinária. Alega-se que o conhecimento contábil exerce papel central na adoção das práticas utilizadas. Desta forma, a pesquisa é conduzida no setor de serviços de clínica médica veterinária para avaliar empiricamente o nível de conhecimento contábil conceitual dos gestores, quais variáveis contingenciais e pessoais interferem no conhecimento contábil e de que forma esse conhecimento interfere nas práticas gerenciais. A bibliografia indica que o conhecimento contábil é importante variável contingente, afetando as práticas e o desempenho das organizações. A Upper Echelons Theory argumenta que uma organização é reflexo da decisão de seus gestores e que atributos pessoais observáveis do gestor podem ser utilizados como meio de influência das práticas adotadas. A pesquisa contribui para a literatura a respeito de Teoria da Contingência e Upper Echelons Theory. A metodologia aplicada nesta pesquisa foi um survey com 30 itens, divididos em blocos de identificação do perfil organizacional e pessoal do gestor, avaliação de conhecimentos contábeis e rotinas de determinação de custos, margens e preços. Foram obtidas 167 respostas cuja análise permitiu retratar um nível de conhecimento de conceitos contábeis mediano, sem o refinamento dos métodos de custeio variável, margem de contribuição e aplicação de custos na determinação de preços. O nível de conhecimento foi impactado pelas variáveis contingenciais: localização geográfica e presença de gestão profissional. Atributos pessoais do gestor que refletiram diferenças de nível de conhecimento contábil foram: formação acadêmica, grau de formação e horas de capacitação técnica em gestão. O conhecimento, quando considerado a variável contingente, foi determinante das práticas utilizadas de custo, margem e precificação. Há uma percepção de descontentamento com os próprios conhecimentos por parte dos empresários que apontam a falta de conhecimento e a falta de profissionais habilitados como os principais obstáculos para uma melhor gestão. Não houve identificação de contadores como gestores na amostra e os respondentes indicam o não oferecimento do serviço por parte do profissional contábil que os assessora como o principal motivo para o afastamento. Há indícios de que quanto maior o nível de conhecimento, melhor o desempenho financeiro e oportunidades para diferenciação. São apresentadas proposições de aproximação de profissionais contábeis capacitados e empresários, assim como sugestões e oportunidades de pesquisas futuras no campo da Upper Echelons Theory e no conhecimento como determinante de melhor desempenho empresarial. / Among the components of the strategy of service providers, determining costs, margins and final price is a highly important element to maintaining economic viability within a market that demands better services, but maintaining costs at levels that allow profitability front of repayments and ensures capturing and maintaining customers. Small and medium-sized enterprises play an important socio-economic role on the national scene and there is a perceived lack of appropriate managerial practices in the veterinary medicine sector. It is claimed that the accounting knowledge plays a central role in the adoption of the practices used. Thus, the research aims to be conducted in veterinary medical clinic services sector to empirically assess the level of conceptual knowledge of accounting managers, which contingency and personal variables interfere in accounting knowledge and how the accouting knowledge interferes in management practices. The literature indicates that this kind of knowledge is important contingent variable affecting the practices and the performance of organizations. The Upper Echelons Theory argues that an organization reflects the decision of its managers and observable personal attributes manager can be used as a means of influence of the practices adopted. The research contributes to the literature on the Contingency Theory and Upper Echelons Theory. The methodology used in this study was a survey with 30 items, divided into three blocks: organizational and manager profile identification, evaluation of accounting knowledge and routines for determining costs, margins and prices. 167 responses were obtained whose analysis allowed portray a median level of knowledge of accounting concepts, without the refinement of variable costing methods, contribution margin and compliance costs in pricing. Level of knowledge was impacted by the following contingency variables: geographic location and the presence of professional management. Personal manager attributes that reflect level of accounting knowledge differences were: academic background, level of training and hours of technical training in management. Knowledge, when considered the contingent variable was determining in the practices of cost, margin and pricing. There is a perception of entrepreneur discontent with their own knowledge and point to the lack of knowledge and lack of skilled professionals as the main obstacles for better management. There was no counters as managers in the sample and the respondents indicate not offer the service by the accounting professional that assists as the main reason for the withdrawal. There is evidence that the higher the level of knowledge, better financial performance and opportunities for differentiation. Propositions are presented in an effort to approximate qualified accounting professionals and entrepreneurs as well as suggestions and future research opportunities in the field of Upper Echelons Theory and knowledge as a key to better business performance.

Current aircraft conceptual design practices result in the selection of a single (hopefully) Pareto optimal design to be carried forward into preliminary design. This paradigm is based on the assumption that carrying a significant number of concepts forward is too costly and thus early down-selection between competing concepts is necessary. However, this approach requires that key architectural design decisions which drive performance and market success are fixed very early in the design process, sometimes years before the aircraft actually goes to market. In the presence of uncertainty, if the design performance is examined for individual scenarios as opposed to measuring performance of the design with aggregate statistics, the author finds that the single concept approach can lead to less than desirable design outcomes. This thesis proposes an alternate conceptual design paradigm which leverages principles from economics (specifically the Nobel prize-winning modern portfolio theory) to improve design outcomes by intelligently selecting a small well diversified portfolio of concepts to carry forward through preliminary design, thus reducing the risk from external events that are outside of the engineer’s control. This alternate paradigm is expected to result in an increase in the overall profit by increasing the probability that the final design matches market needs at the time it goes to market. This thesis presents a portfolio based design approach, which leverages dynamic programming to enable a stochastic optimization of alternative portfolios of concepts. This optimization returns an optimized portfolio of concepts which are iteratively pruned to improve design outcomes in the presence of scenario-driven uncertainties. While dynamic programming is identified as a means for doing a stochastic portfolio optimization, dynamic programming is an analytical optimization process which suffers heavily from the curse of dimensionality. As a result, a new hybrid stochastic optimization process called the Evolutionary Cooperative Optimization with Simultaneous Independent Sub-optimization (ECOSIS) has been introduced. The ECOSIS algorithm leverages a co-evolutionary algorithm to optimize a multifaceted problem under uncertainty. ECOSIS allows for a stochastic portfolio optimization including the desired benefit-to-cost tradeoff for a well-diversified portfolio at the size and scope required for use in design problems. To demonstrate the applicability and value of a portfolio based design approach, an example application of the approach to the selection of a new 300 passenger aircraft is presented.

&ldquo / Information-Based Economy&rdquo / , which is today&rsquo / s economy that is a proof and indicator of development level for the countries now on, comes on the scene with its new organizing model on the infrastructure of its own, which is called &ldquo / Information Society&rdquo / . The phenomenon of administration introduces to &ldquo / e-Government&rdquo / for reinforcing the roots of &ldquo / Information-Based Economy&rdquo / now. The objective of this study is to research the transformation of state, authoritarian and dominant power, that &ldquo / Information-Based Economy&rdquo / gives direction in the environment of &ldquo / Information Society&rdquo / and to determine the locus and focus of &ldquo / e-government&rdquo / as a new organizing model especially in the dilemma between administration and management, and in the dilemma between politics and administration by using the theories of public administration, keeping the variance of culture in mind. In addition, to have a systematic knowledge of the relation between &ldquo / Information-Based Economy&rdquo / , &ldquo / Information Society&rdquo / and &ldquo / e-Government&rdquo / as a whole composes of the theme of this thesis. For this purpose, questionnaire has been conducted in the Ministry of National Education, which is responsible for forming the society of the future, to understand whether there is a systematic knowledge on the relation between &ldquo / Information-Based Economy&rdquo / , &ldquo / Information Society&rdquo / and &ldquo / e-Government&rdquo / as a whole. Moreover, it has been aimed to discover what the mental formulations of participants are. Questionnaire results reveal that there is no systematic knowledge on the relation between &ldquo / Information-Based Economy&rdquo / , Information Society&rdquo / and &ldquo / e-Government&rdquo / as a whole in the Ministry of National Education, and that the participants are apt to perceive &ldquo / e-Government&rdquo / within the context in which they are in terms of professions, status and backgrounds. Questionnaire results also show that the responses given by the participants concerning &ldquo / e-Government&rdquo / are more or less the same due to the hierarchical organization of knowledge and official knowledge in particular.

Submitted by Mônica Herek (monica.herek@unespar.edu.br) on 2017-08-09T23:32:13Z No. of bitstreams: 1 tese_herek_201707jul14.pdf: 1604205 bytes, checksum: 19c1859219a27a397e40ddb87877f37a (MD5) / Approved for entry into archive by Maria Tereza Fernandes Conselmo (maria.conselmo@fgv.br) on 2017-08-12T00:06:53Z (GMT) No. of bitstreams: 1 tese_herek_201707jul14.pdf: 1604205 bytes, checksum: 19c1859219a27a397e40ddb87877f37a (MD5) / Made available in DSpace on 2017-08-14T14:17:25Z (GMT). No. of bitstreams: 1 tese_herek_201707jul14.pdf: 1604205 bytes, checksum: 19c1859219a27a397e40ddb87877f37a (MD5) Previous issue date: 2017-07-14 / This thesis seeks to understand the relationship between a system of accountability structured in mechanisms with different principles and rules, and the tension between institutions and accountability, for the investigation of how the logic of adequacy interferes in the influence of three distinct mechanisms of accountability on the Managers of UFSC, UDESC and FURB. In this sense it was explored a model that combines the historical perspectives, dynamics and conflicts of accountability mechanisms, using the models of the public administration theory, using authors such as Secchi (2009), Denhardt (2015) and Rocha (2011). Sanction-Based Accountability, Trust-Based Accountability, Process Accountability, Outcome Accountability and Dynamic Accountability, as well as their influences on the intrinsic motivations of managers, have been highlighted from the bureaucratic, management and public governance model. . In order to highlight competing principles and rules, the main one being: the conflict between stimulating and curbing the discretion of the public manager. The typical tension between institutions and accountability is explored from public higher education (public universities), a sector of governmental action historically of enforce between autonomy and control. In addition to the universities have structures, although complex, highly adaptive (Meyer Jr, 2003) (Weick, 1976). The basis of analysis is the rules based on the Federal Constitution of 1988, since the CF / 1988 that institutionalizes the conflict, in articles 207, 212 and 37. Based on this categorization, a comparative case study was conducted, based on interviews with managers from the Federal University of Santa Catarina, State University of Santa Catarina and Regional University of Blumenau. Three distinct institutions both in their historical origins, maintainer, availability of resources, teaching qualification, number of courses, amount of student, but that are inserted in a close socioeconomic context, that is the state of Santa Catarina. In addition to the interviews, secondary data were used to help highlight the historical trajectory of these institutions, their values, the relevant interest groups. For the cases studied, it is observed that the accountability system for public higher education, which is structured in mechanisms with different principles and rules, which provide concurrent analysis and prescriptions, has significantly broadened the typical tension between these IPES and accountability, and the actions of their managers have privileged the survival of these organizations. The adaptation of these organizations to accountability mechanisms, through their managers, has observed not only the limitations of resources but also the organizational values. And it points to an informational asymmetry, in the sense that the system of accountability in favor of the principle of impersonality, equal treatment, disregards the historical and cultural factors of these organizations. The data also stipulate that the competition among the mechanisms induces these managers to act in a way that they do not believe to be of interest to society, pointing to over-accountability. / De modo geral esta tese busca compreender a relação entre um sistema de accountability estruturado em mecanismos com diferentes princípios e regras, e a tensão entre instituições e accountability, pela investigação de como a lógica da adequação interfere na influência de três mecanismos de accountability distintos sobre os gestores da UFSC, UDESC e FURB. Accountability é entendido como um arranjo institucional, definida como uma relação social na qual os atores sentem-se obrigados (formal ou informal) a explicar e justificar sua condução para alguém, que irá debater, julgar e aplicar a sanção, formal ou informal. Por sistema de accountability é entendido como um conjunto de arranjos institucionais. Nesse sentido foi explorado um modelo combina as perspectivas históricas, dinâmicas e conflitos dos mecanismos de accountability, a partir dos modelos da teoria da administração pública, utilizados autores como Secchi (2009), Denhardt (2015) e Rocha (2011). A partir do modelo burocrático, gerencialista e da governança pública, foram destacadas as características da Sanction-Based Accountability, da Trust-Based Accountability, da Process Accountability, da Outcome Accountability e da Dynamic Accountability, bem como suas influências sobre as motivações intrínsecas dos gestores. De forma a evidenciar princípios e regras concorrentes, sendo o principal deles: o conflito entre estimular e coibir a discricionariedade do gestor público. A típica tensão entre instituições e accountability é explorada a partir da educação superior pública (universidades públicas), setor de atuação governamental historicamente de enforce entre autonomia e controle. Além de as universidades possuirem estruturas, apesar de complexas, altamente adaptativas (MEYER JR, 2003) (WEICK, 1976). A base de análise são os regramentos a partir da Constituição Federal de 1988, pois a própria CF/1988 que institucionaliza o conflito, nos artigos 207, 212 e 37. Foi realizado um estudo de casos comparativos, a partir de entrevistas com gestores da Universidade Federal de Santa Catarina, Universidade do Estado de Santa Catarina e Universidade Regional de Blumenau. Três instituições distintas tanto nas suas origens históricos, mantenedor, disponibilidade de recursos, qualificação docente, quantidade de cursos, quantidade de estudante, mas que estão inseridas em um contexto sócio econômico próximo, que é o estado de Santa Catarina. Para além das entrevistas foram utilizados dados secundários que auxiliassem a evidenciar a trajetória histórica dessas instituições, seus valores, os grupos de interesse relevantes. Para os casos estudados é observado que o sistema de accountability para a educação superior pública, que está estruturado em mecanismos com diferentes princípios e regras, que fornecem análises e prescrições concorrentes, ampliou significativamente a típica tensão entre essas IPES e accountability, e as ações de seus gestores têm privilegiado a sobrevivência dessas organizações. A adaptação dessas organizações aos mecanismos de accountability, por meio de seus gestores, tem observado não apenas as limitações de recursos, mas também os valores organizacionais. Pois, o sistema de accountability ao privilegiar o princípio da impessoalidade, igualdade de tratamento, desconsidera os fatores históricos e culturais dessas organizações. Os dados também estilizam que a concorrência entre os mecanismos induz esses gestores a agirem de forma na qual não acreditam ser de interesse da sociedade, apontando para o problema de over-accountability.

Submitted by Dafne Oliveira Carlos de Morais (dafne_oliveira@hotmail.com) on 2018-05-25T19:19:51Z No. of bitstreams: 1 Dafne.Morais.Tese..pdf: 5045593 bytes, checksum: 797ca2e4e4eea9cce90c7d81ab63cde2 (MD5) / Approved for entry into archive by Debora Nunes Ferreira (debora.nunes@fgv.br) on 2018-05-29T20:30:45Z (GMT) No. of bitstreams: 1 Dafne.Morais.Tese..pdf: 5045593 bytes, checksum: 797ca2e4e4eea9cce90c7d81ab63cde2 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-05-30T13:08:39Z (GMT) No. of bitstreams: 1 Dafne.Morais.Tese..pdf: 5045593 bytes, checksum: 797ca2e4e4eea9cce90c7d81ab63cde2 (MD5) / Made available in DSpace on 2018-05-30T13:08:39Z (GMT). No. of bitstreams: 1 Dafne.Morais.Tese..pdf: 5045593 bytes, checksum: 797ca2e4e4eea9cce90c7d81ab63cde2 (MD5) Previous issue date: 2018-04-05 / O pilar social da sustentabilidade encontra-se sub representado no contexto da SSCM. O presente estudo endereça esse pilar social e a lacuna relacionada aos mecanismos de governança no âmbito da SSCM e aborda a seguinte questão de pesquisa: como empresas focais adotam a sustentabilidade social e quais mecanismos de governança são usados para implementá-la na cadeia de suprimentos? O trabalho propõe uma investigação empírica por meio de um estudo de casos múltiplos, composto por seis casos. A pesquisa identificou nos casos os antecedentes de sustentabilidade, isto é, os elementos que os direcionam, facilitam e dificultam na adoção da sustentabilidade ao longo da cadeia de suprimentos. Uma lista de mecanismos foi elaborada e classificada quanto ao seu tipo e quanto a sua atuação, se mais direta (hands-on) ou mais indireta (hands-off). Ademais, as questões sociais foram classificadas quanto a sua incidência nos casos e, para cada mecanismo de governança, três tipos foram estabelecidos: questões sociais centrais, questões sociais periféricas e questões sociais remotas. Considerando a relação entre os tipos de questões sociais implementadas e a intensidade de mecanismos de governança que as endereça, três perfis de gestão da sustentabilidade social no contexto da SSCM são delineados e descritos: elementar, seletivo e extensivo. Cada perfil foi analisado à luz de diferentes teorias: a Teoria dos Stakeholders, a Teoria de Contingência e a Teoria Comportamental. Um ponto de destaque na primeira lente teórica relaciona-se a saliência do fornecedor nos diferentes perfis: no perfil seletivo, um grupo forte de fornecedores atua como stakeholders perigosos, enquanto nos perfis seletivos e extensivos, fornecedores atuam, de modo geral, como reivindicadores. Os diferentes papéis dos fornecedores indicam que a maior ou menor incidência de poder do fornecedor influencia a extensão que a empresa focal consegue endereçar questões sociais em sua cadeia, se mais limitadas a questões centrais ou se alcançam questões periféricas e remotas. Sob a lente da Teoria de Contingência, o presente estudo indica que iniciativas sociais relacionam-se a fatores como (des)equilíbrio de poder e dependência na relação com fornecedor. Ademais, para gestão de questões sociais, aproximar-se de fornecedores não implica na redução de mecanismos de governança, principalmente, em cadeias de maior criticidade. Em relação a Teoria Comportamental, os resultados do estudo representam como conceitos dessa lente teórica manifestam-se no âmbito da sustentabilidade e da sustentabilidade social na SCM. Reconhecer tais contextos constitui um passo em direção a superação de comportamentos tendenciosos no processo de tomada de decisão na SSCM, como: reconhecer a gama de questões sociais possíveis de endereçar e priorizar aquelas mais alinhadas ao seu negócio e não as mais simples de endereçar, atuando de modo mais assertivo e não segundo o mais simples; estimular o reconhecimento mais ágil da necessidade de critérios mais complexos para definir o grupo de fornecedores a ser avaliado socioambientalmente em programas de gestão. / The social pillar of sustainability is under-represented in the context of SSCM. The present study addresses this social pillar and the gap related to governance mechanisms within the SSCM and addresses the following research question: how focal firms adopt social sustainability and what governance mechanisms are used to implement it throughout their supply chain? The paper proposes an empirical investigation through a multiple case study, composed of six cases. The research identified in the cases the antecedents of sustainability, that is, the elements that drive, enable and barriers the adoption of sustainability along the supply chain. A list of mechanisms has been elaborated and classified according to its type and its implementation, whether it is more direct (hands-on) or more indirect (hands-off). In addition, social issues were classified as to their incidence in cases and, for each governance mechanism, three types were established: central social issues, peripheral social issues and remote social issues. Considering the relationship between the types of social issues implemented and the intensity of governance mechanisms that address them, three profiles of social sustainability management in the context of SSCM are outlined and described: elementary, selective and extensive. Each profile was analyzed in the light of different theories: Stakeholders Theory, Contingency Theory and Behavioral Theory. A prominent point in the first theoretical lens relates to the salience of the supplier in the different profiles: in the selective profile, a strong group of suppliers acts as dangerous stakeholders, while in the selective and extensive profiles, suppliers generally act as claimants. The different roles of suppliers indicate that the supplier's greater or lesser incidence of power influences the extent to which the focal company can address social issues in its chain, whether it is more limited to central issues, or whether peripheral and remote issues are reached. Under the lens of the Contingency Theory, the present study indicates that social initiatives are related to factors such as (un)balance of power and dependence in the relationship with supplier. In addition, for management of social issues, approaching suppliers does not imply the reduction of governance mechanisms, especially in chains of greater criticality. In relation to Behavioral Theory, the results of the study represent concepts of this theoretical lens manifested in the scope of sustainability and social sustainability in SCM. Recognizing such contexts is a step towards overcoming biased behaviors in the SSCM decision-making process, such as: recognizing the range of possible social issues to address and prioritize those more aligned to the business rather than the simplest to address, acting more assertively and not according to the simplest; stimulate a more agile recognition of the need for more complex criteria to define the group of suppliers to be evaluated socio-environmentally in management programs.

Dentre os componentes da estratégia dos prestadores de serviços, a determinação de custos, margens e preços finais se constitui como elemento de elevada importância para manutenção da viabilidade econômica, dentro de um mercado que exige melhores serviços, com a manutenção de custos em patamares que permitam rentabilidade frente aos reembolsos e assegurem uma posição de captação e manutenção de clientes. As pequenas e médias empresas têm importante papel socio-econômico no cenário nacional, e há uma percepção de falta de práticas gerenciais adequadas no setor de medicina veterinária. Alega-se que o conhecimento contábil exerce papel central na adoção das práticas utilizadas. Desta forma, a pesquisa é conduzida no setor de serviços de clínica médica veterinária para avaliar empiricamente o nível de conhecimento contábil conceitual dos gestores, quais variáveis contingenciais e pessoais interferem no conhecimento contábil e de que forma esse conhecimento interfere nas práticas gerenciais. A bibliografia indica que o conhecimento contábil é importante variável contingente, afetando as práticas e o desempenho das organizações. A Upper Echelons Theory argumenta que uma organização é reflexo da decisão de seus gestores e que atributos pessoais observáveis do gestor podem ser utilizados como meio de influência das práticas adotadas. A pesquisa contribui para a literatura a respeito de Teoria da Contingência e Upper Echelons Theory. A metodologia aplicada nesta pesquisa foi um survey com 30 itens, divididos em blocos de identificação do perfil organizacional e pessoal do gestor, avaliação de conhecimentos contábeis e rotinas de determinação de custos, margens e preços. Foram obtidas 167 respostas cuja análise permitiu retratar um nível de conhecimento de conceitos contábeis mediano, sem o refinamento dos métodos de custeio variável, margem de contribuição e aplicação de custos na determinação de preços. O nível de conhecimento foi impactado pelas variáveis contingenciais: localização geográfica e presença de gestão profissional. Atributos pessoais do gestor que refletiram diferenças de nível de conhecimento contábil foram: formação acadêmica, grau de formação e horas de capacitação técnica em gestão. O conhecimento, quando considerado a variável contingente, foi determinante das práticas utilizadas de custo, margem e precificação. Há uma percepção de descontentamento com os próprios conhecimentos por parte dos empresários que apontam a falta de conhecimento e a falta de profissionais habilitados como os principais obstáculos para uma melhor gestão. Não houve identificação de contadores como gestores na amostra e os respondentes indicam o não oferecimento do serviço por parte do profissional contábil que os assessora como o principal motivo para o afastamento. Há indícios de que quanto maior o nível de conhecimento, melhor o desempenho financeiro e oportunidades para diferenciação. São apresentadas proposições de aproximação de profissionais contábeis capacitados e empresários, assim como sugestões e oportunidades de pesquisas futuras no campo da Upper Echelons Theory e no conhecimento como determinante de melhor desempenho empresarial. / Among the components of the strategy of service providers, determining costs, margins and final price is a highly important element to maintaining economic viability within a market that demands better services, but maintaining costs at levels that allow profitability front of repayments and ensures capturing and maintaining customers. Small and medium-sized enterprises play an important socio-economic role on the national scene and there is a perceived lack of appropriate managerial practices in the veterinary medicine sector. It is claimed that the accounting knowledge plays a central role in the adoption of the practices used. Thus, the research aims to be conducted in veterinary medical clinic services sector to empirically assess the level of conceptual knowledge of accounting managers, which contingency and personal variables interfere in accounting knowledge and how the accouting knowledge interferes in management practices. The literature indicates that this kind of knowledge is important contingent variable affecting the practices and the performance of organizations. The Upper Echelons Theory argues that an organization reflects the decision of its managers and observable personal attributes manager can be used as a means of influence of the practices adopted. The research contributes to the literature on the Contingency Theory and Upper Echelons Theory. The methodology used in this study was a survey with 30 items, divided into three blocks: organizational and manager profile identification, evaluation of accounting knowledge and routines for determining costs, margins and prices. 167 responses were obtained whose analysis allowed portray a median level of knowledge of accounting concepts, without the refinement of variable costing methods, contribution margin and compliance costs in pricing. Level of knowledge was impacted by the following contingency variables: geographic location and the presence of professional management. Personal manager attributes that reflect level of accounting knowledge differences were: academic background, level of training and hours of technical training in management. Knowledge, when considered the contingent variable was determining in the practices of cost, margin and pricing. There is a perception of entrepreneur discontent with their own knowledge and point to the lack of knowledge and lack of skilled professionals as the main obstacles for better management. There was no counters as managers in the sample and the respondents indicate not offer the service by the accounting professional that assists as the main reason for the withdrawal. There is evidence that the higher the level of knowledge, better financial performance and opportunities for differentiation. Propositions are presented in an effort to approximate qualified accounting professionals and entrepreneurs as well as suggestions and future research opportunities in the field of Upper Echelons Theory and knowledge as a key to better business performance.

I takt med att organisationers omgivande miljö beskrivs som alltmer dynamisk, ökar kritiken mot den budgeteringen, då budget anses var ett statiskt ekonomistyrningsverktyg. Trots medhållet som kritiken får visar empiriska studier att få företag faktiskt överger budget som huvudsakligt planerings- och kontrollverktyg (Sandalgaard 2012; Ekholm & Wallin 2000; Dokulil, Zlámalová & Popesko 2017). Till följd av Covid-19-pandemin under år 2020 förlorande många marknader sin förutsägbarhet vilket resulterade i osäkra omgivningar för många organisationer och branscher. Bilförsäljningen visade en hög variation under pandemiåret. Först tappade marknaden 40% av försäljningen och några månader senare fick den uppgång som täckte upp för de föregående förlorade intäkterna. Marknaden upplevde därmed en berg-och-dal-bana som ger insikt i hur budgetens praktiska användning sammanfaller med kritiserade svagheter. Genom att använda fem av de främsta argumenten i kritiken mot budgetering undersöker studien hur budgeten påverkas hos svenska bilåterförsäljare. Detta illustrerar behovet som bilåterförsäljarna har i en bransch vars omgivning påverkats av en oväntad osäkerhet. Sju bilåterförsäljare kontaktades och intervjuades i syfte att tillhandahålla den empiriska datan som i efterhand kompletterades genom de utvalda återförsäljarnas årsredovisningar. Genom detta urvalet utforskar studien en variation i behovet av budgeten. Studien kommer bland annat fram till att budgeten och dess komplement samspelar för att tillgodose de observerade bilåterförsäljarnas individuella behov av planering och kontroll. / The critique of budgeting has been growing louder during recent years as the influencing factors in the organizational environment is increasingly described as dynamic, while budgeting itself is seen as a static appliance in organizational management. However, despite the support this critique receives, empirical evidence shows that few companies actually abandon budgeting as one of their main tools for planning and control in financial management (Sandalgaard 2012; Ekholm & Wallin 2000; Dokulil, Zlámalová & Popesko 2017). Due to the Covid-19 pandemic year 2020, the wide consumer market lost its predictability, thus making it an uncertain environment for a majority of companies to act in. Sales of cars showed a wide variety during the pandemic year. First a decline of 40% in sales in the overall market and then an upswing which made up for previous loss. The car market had therefore experienced an interchangeable environment which contribute to giving insight to how the praxis of the budget coincide with the criticism. Using five of the main points in the critique against budgeting, the research area of this study, car retailers, were chosen to illuminate the need for the budget of retailers in an industry unexpectedly affected by uncertainty in the environment. Seven car retailer companies were contacted and interviewed to provide the empirical data which were later supplemented by the chosen companies’ annual reports. Through this selection this study explores a variety in the need for the budget. The results include that there is an interaction between the budget and the budget complement to satisfy the observed car retailers' individual needs of planning and control. This study is written in Swedish.