Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-07-08T13:44:58Z No. of bitstreams: 1 Edileia Gonçalves Leite.pdf: 1663632 bytes, checksum: ad93bdcfd39269a3ce2e0bd98608ee88 (MD5) / Made available in DSpace on 2015-07-08T13:44:58Z (GMT). No. of bitstreams: 1 Edileia Gonçalves Leite.pdf: 1663632 bytes, checksum: ad93bdcfd39269a3ce2e0bd98608ee88 (MD5) Previous issue date: 2013-08-28 / Nenhuma / Esta pesquisa tem por objetivo analisar as práticas de controladoria adotadas por empresas atuantes no Brasil sob a ótica da teoria da contingência. Ela busca identificar as práticas adotadas pelas empresas, as características dos fatores contingenciais, os valores das variáveis de desempenho e analisar a relação entre as práticas, os fatores e o desempenho. A amostra da pesquisa é composta por 73 empresas listadas no Anuário Valor 1000 – Edição 2012. Os dados foram coletados por meio de questionário. A análise foi realizada através de distribuição de frequência, da análise de cluster, do teste Exato de Fisher, do Kruskal-Wallis e da Mediana. Os principais resultados, sob a percepção dos gestores das empresas, apontam que as práticas de controladoria mais utilizadas são: orçamento operacional, avaliação de desempenho e planejamento tributário. Os ambientes da maioria das empresas são marcados por dinamismo, diversidade, complexidade e hostilidade. A estrutura é mecanicista. Os processos são rotineiros, complexos e padronizados. Possuem núcleos de tecnologia que visam maior eficiência nos processos. O maior desempenho das empresas do Cluster 3 pode ter sido favorecido pelo fator ambiente, pelo alinhamento entre os fatores ambiente e estratégia, ambiente e estrutura, estratégia e tecnologia, e pelo grau de adoção do orçamento de capital e do valor econômico adicionado. O desempenho intermediário das empresas do Cluster 1 pode ter sido decorrente do ajuste entre os níveis do ambiente e a estratégia prospectora, entre esta e a tecnologia e o alto grau de adoção do orçamento de capital, visto que apresentam falta de ajuste entre os fatores estrutura e tecnologia, estrutura e estratégia, e os maiores graus de adoção do custeio meta e padrão que são incoerentes com a estratégia adotada. O menor desempenho das empresas do Cluster 2 pode ser decorrente do desajuste entre o fator estratégia com os fatores estrutura e tecnologia, e pelos menores graus de adoção do orçamento de capital e do valor econômico adicionado. Conclui-se que o maior alinhamento entre os fatores contingenciais e a adoção de práticas de controladoria pode influenciar o desempenho das empresas. / This research aims to analyze the controllership practices adopted by firms operating in Brazil from the perspective of contingency theory. It seeks to identify practices adopted by the firms, characteristics of contingent factors, values of the performance variables and analyze the relationship between practices, factors and performance. The survey sample consists of 73 firms listed in the yearbook Valor 1000, in its 2012 edition. Data were collected through a questionnaire. The analysis was conducted through frequency distribution, cluster analysis, Fisher’s exact test, Kruskal-Wallis, and Median. Our main results, from the firms’ managers viewpoint, indicate that the most used controllership practices are the following: operating budget, performance evaluation, and tax planning. The environments of most firms are marked by dynamism, diversity, complexity, and hostility. Their structure is mechanistic. Their processes are routine, complex and standardized. They have core technology aimed at greater efficiency in the process. The higher performance of the firms in the Cluster 3 may have been favored by the factor environment, and by the alignment between the factors environment and strategy, environment and structure, strategy and technology, the degree of adoption of capital budget and the economic value added. The intermediate performance of firms in the Cluster 1 may have been due to the alignment between environment and prospector strategy, and between this strategy and the high degree of adoption of capital budget, since they show lack of fit between the factors structure and technology, structure and strategy, as well as higher degrees of adoption of target costing and standards inconsistent with the adopted strategy. The lower performance of firms in the Cluster 2 may be due to the mismatch between the factor strategy with the factors structure and technology, as well as by smaller degrees of adoption of capital budget and economic value added. It follows that a greater alignment involving contingent factors and the adoption of controllership practices can affect fhe firms’ performance.

Background: In the last decades, with a shift in global competitive conditions, increased labor costs, developments in automation and robotics, rising environmental concerns, and increased importance of country of origin from a consumer perspective, manufacturing companies started moving their production back to their respective home countries, while others are staying offshore. To address the above-mentioned changes, reshoring can possibly become a suitable strategy for every firm, which operates in its specific industry and creates a special internal and external environment due to the interaction with its customers, suppliers, employees, and other stakeholders. However, it is yet unexplored how firm-specific factors can influence its motivation to reshore. Purpose: The purpose of this thesis is to explore and establish links between motivations to reshore and firm-related contingent factors and develop theoretical propositions which add value for theory and practice alike. The fulfillment of the purpose of the research is done in two stages. Firstly, firm-related factors that have contingent effects on motivations to reshore are identified. Secondly, once the factors and respective motivations are known, the influence of these firmrelated contingent factors on motivations to reshore is established. Method: To fulfill the purpose of the thesis, the qualitative case study method is applied. The chosen method with multiple cases allows to create valid propositions, which can be further tested deductively in separate studies. The data is collected via semi-structured interviews from four Swedish manufacturing companies that recently moved their production back to Sweden. The analysis is held in two stages. Each case is analyzed individually using the explanation building and logic models strategy. Later, with the purpose of developing theoretical propositions, the findings are synthesized in the cross-case analysis. Conclusion: There are two major contributions both of which are novel to the academic area. Nine firm-related factors which have contingent effects on motivations to reshore are derived and 13 theoretical propositions of how these factors are affecting motivations to reshore are developed. The results show that firm-related contingent factors and motivations to reshore are in a causal-effect relationship which depends on the respective case situation and cannot always be generalized. This thesis can be seen as an incremental step for further research possibilities in the field, whereas the firm’s specific context is vital.

Made available in DSpace on 2017-07-10T16:05:02Z (GMT). No. of bitstreams: 1 Raquel.pdf: 1377302 bytes, checksum: b60284fae874c708bfdd53d317ea3b11 (MD5) Previous issue date: 2016-03-21 / The search for better ways to manage business became more evident after the Industrial Revolution, and was a management accounting that boosted research in order to foster information to guide decision-making and optimize results. With the advancement of research has contacted that there is no single way to manage for all types of organizations and so did the Contingency theory that considers the company an open system subject to variables such as external environment influences, technology, structure, strategy and organizational size. Over time, many changes take place in a company and with them the problems arise, requiring new forms of management. At these phase changes, are called stages of organizational life cycle. Thus, through a case study we sought to identify how the contingent factors are perceived in the current phase of the life cycle of a small organic-industry. An exploratory research with data collection via document analysis, direct observation, informal conversations and structured interview questionnaire, you can see, on the perception of respondents that the organization is in the growth phase in its organizational life cycle. As for the contingency factors, the environment in which the company operates is stable, diversified and dominated by a few companies; the structure as it can be classified as organic more; the technology factor is considered as standard, but aggregate the information needs improvement; on strategic priorities, the search for customer quality and innovation of the product and service are more evident than the end product. Because it is a single case study, the impossibility of generalizing the results achieved limiting the intervention is considered. The study as a contribution the fact empirically demonstrate the contingent factors in a company. Aims to stimulate the search for knowledge about the interrelation between the stages of the life cycle and the contingency factors. / A busca por melhores formas de gerir negócios tornou-se mais evidente após a Revolução Industrial, e foi a Contabilidade Gerencial que impulsionou pesquisas a fim de fomentar informações para guiar o processo decisório e otimizar resultados. Com o avanço das pesquisas, contatou-se que não há uma única forma de administrar para todos os tipos de organizações e assim surgiu a Teoria Contingencial, que considera a empresa um sistema aberto passível de influências de variáveis como ambiente externo, tecnologia, estrutura, estratégia e porte organizacional. Com o passar do tempo, muitas mudanças acontecem numa empresa e com elas surgem os problemas, exigindo novas formas de gerenciamento. A essas fases de mudanças, denominam-se estágios do ciclo de vida organizacional. Assim, por meio de um estudo de caso, buscou-se identificar como os fatores contingenciais são percebidos na atual fase do ciclo de vida de uma pequena indústria de organomineral. Uma pesquisa exploratória, com coleta de dados via análise documental, observação direta, conversas informais e questionário de entrevista estruturada, pode constatar, diante da percepção dos respondentes, que a organização encontra-se em fase de crescimento em seu ciclo de vida organizacional. Quanto aos fatores contingenciais, o ambiente onde a empresa está inserida é estável, diversificado e dominado por poucas empresas; quanto à estrutura, ela pode ser classificada como mais orgânica; o fator tecnologia é considerado como padronizado, mas agregada à informação necessita melhorias; sobre as prioridades estratégicas, a busca pela qualidade e inovação do produto e do atendimento ao cliente estão mais evidentes que preço do produto final. Por se tratar de estudo de caso único, a impossibilidade de generalização dos resultados alcançados é considerada uma limitação à intervenção. O estudo teve como contribuição o fato de demonstrar empiricamente os fatores contingenciais numa empresa. Almeja-se estimular a busca de conhecimento sobre a inter-relação entre as fases do ciclo de vida e os fatores contingenciais

Le regroupement des clubs sportifs amateurs est une mise en commun partielle ou totale des ressources de ces clubs. S'il a le plus souvent été au centre des recherches scientifiques effectuées dans le milieu des entreprises, le regroupement n'a jusque-là été que partiellement évoqué dans ces études concernant le milieu sportif. Cette étude vise à sortir les regroupements de clubs sportifs amateurs de l'anonymat en permettant leur compréhension. Il s'agit, suivant une approche pluridisciplinaire (sociologie, management et économie des organisations sportives) de connaitre le phénomène de regroupement de clubs sportifs amateurs. C'est questionner les facteurs à l'origine des regroupements, c'est aussi scruter la mise en oeuvre de telles décisions et c'est enfin, sonder leurs conséquences sur la vie quotidienne du club sportif. Nous avons donc soigneusement inspecté, les enjeux organisationnels de ces regroupements, leurs modalités et processus, les stratégies et logiques d'action des principaux acteurs et les conséquences de ces regroupements sur la vie quotidienne du club. Notamment, sur le plan culturel et identitaire, économique et sportif, et sur le plan de la gouvernance au sens de Gérard Charreaux (1997). Les données recueillies selon une méthode inductive sont principalement des observations et des entretiens, secondairement des coupures de presse et documents internes aux clubs et FFA. Dix entretiens formels d'une moyenne de cinquante minutes chacun et une centaine d'entretiens informels, conçus dans un esprit de complémentarité et de recoupement. Vingt-cinq numéros du journal Le Progrès de 1999 à 2015, soit environ cinquante pages de coupure de presse sur les regroupements de clubs. Les comptes rendus d'AG, de CD, de réunions d'entraîneurs, tout comme les statuts et règlements spéciaux des clubs et de la FFA ont constitué l'essentiel des documents internes. Le traitement de ces données s'est fait selon le triptyque : analyse qualitative de contenu par théorisation ancrée-analyse stratégique de l'acteur-théorie de la contingence, selon respectivement, Pierre Paillé-M. Crozier & E. Friedberg-Henry Mintzberg. Les regroupements de clubs d'athlétisme présentés dans notre recherche, au-delà d'avoir deux modalités principales, ententes et fusions, sont un construit collectif et local, intéressés, instables et institutionnalisés. Cinq grands groupes de facteurs contingents poussent le club vers le regroupement : les objectif et effectifs du club, leur modernisation, le développement de la pratique et de la politique sportive locale. Dans ce contexte de regroupement de clubs, la latitude managériale du dirigeant de club reste conditionnée à plusieurs niveaux, notamment, celui de la collectivité territoriale et de la FFA. Notre recherche, permet d'éclairer non seulement les enjeux du regroupement des clubs d'athlétisme, les interactions clubs d'athlétisme-FFA-collectivités territoriales, la gouvernance de ces clubs, mais aussi, balise un nouveau cadre comparatif clubs sportifs amateurs-entreprises sous le prisme du regroupement / The grouping of non-professional or amateur sports clubs is a partial or total pooling of their resources. Despite that it has been centrally and generally evoked in scientific researches based on business companies, grouping only has been partially conducted in research studies in the sport field. Our study aims to remove those non-professional/amateur sports clubs from anonymity, expose them to the public eye and facilitate their understandings as well. To accomplish this goal, we used a multidisciplinary approach of sport organizations (including their sociology, management and economy). To understand the phenomenon of grouping non-professional sports clubs. In order to grasp that phenomenon, we need to inquire about the factors at the origin of the groupings, the implementation of such decisions and, finally to inquire on their consequences on the daily life of the sporting club. To answer to inquiries, we analyzed meticulously, the organizational challenges of these groupings, their methods and process, the strategies and logics of action of the main actors, and the consequences of these groupings in the daily life of the club, particularly, on the aspects of culture and identity, economic and sporting, and as regards to the governance within the meaning of Gérard Charreaux (1997). The data collected under an analytical method were of two types: those principals were based on observations and talks and those secondaries were based on newspaper cuttings and documents internal to the clubs and FAF. The principal data consisted of 10 formal talks of an average of 50 minutes each and a hundred abstract talks, conceived in a spirit of complementarity and stepping. The secondary data were collected from 25 numbers of the Le Progrès newspaper from 1999 to 2015, which comprised approximately 50 pages of newspaper cut on the groupings of clubs, the GA and DC reports, meetings of trainers, as well as the status and special regulations of clubs and FAF. All those data were analyzed according to the triptych: qualitative analysis of contents by theorization and anchored strategic analysis actor-theory of the contingency, according to respectively, Pierre Paillé-M. Crozier & E. Friedberg-Henry Mintzberg. Beyond the two principal methods: agreements and fusion. The groupings of athletics’ clubs presented in our research are built collectively and locally. They are more interested, unstable and institutionalized. Five large groups of contingent factors lead the club towards the grouping: objective and manpower of the club, modernization of the club and development of the practice, and the local sporting policy. In this context of grouping of clubs, the managerial latitude of the leader of club remains conditioned on several levels, including, the territorial collectivity and FAF. Our dissertation through the theoretical framework chosen, makes it possible to clarify not only the challenges of grouping athletics’ clubs, the club’s interactions of territorial athletics-FFA-communities, the governance of these clubs, but also, stands out as a new comparative framework non-professional sporting clubs

Additive manufacturing (AM), commonly known as 3D printing, has been attracting attention from practitioners as well as academicians with its continuous evolution from being used primarily for prototyping to now end-product production. Despite this technology's current and future potential, few studies indicate that AM has not been extensively used across all industries. This dissertation addresses knowledge gaps by providing theoretical and empirical support for adopting AM through three essays that study the role of AM in restructuring supply chains. Essay 1 provides systematic support for AM implementation by developing a typology derived from technology-specific potentials and challenges to adopting AM. This study uses an exploratory research approach to collect and analyze data from semi-structured interviews of practitioners with deep knowledge of AM and supply chains from diverse industries. In Essay 2, our results show that AM adoption positively influences supply chain responsiveness and, in turn, reshoring decisions. Essay 3 compares different supply chain configurations based on traditional and AM. We developed a hybrid simulation model combining discrete event simulation and agent-based simulation and compared the performance in terms of wait time and costs. Our results indicate that under certain conditions, the centralized configuration delivers spare parts faster than the distributed configuration, contrary to previous literature findings. However, a hybrid configuration (a combination of centralized and decentralized) provides a better response (reduced wait time) than the traditional, centralized, and decentralized configurations. Collectively, the three essays provide academicians and practitioners with a more comprehensive understanding of how AM creates value for supply chains.