Esse estudo investiga a influência do estilo de uso do orçamento empresarial sobre as percepções de seus públicos usuários. O uso do orçamento segue o framework de Adler e Borys (1996) que trata do uso coercitivo e facilitador. As percepções dos usuários do orçamento perfazem a utilidade do artefato e o nível de críticas atribuídas. Essa análise retoma a discussão se o orçamento se caracteriza como um importante instrumento de gestão, tendo em vista diversos estudos que tem defendido sua melhoria (Activity-Based Budgeting) ou abandono (Beyond Budgeting). A discussão é baseada em um framework relativamente recente nas pesquisas de Controle Gerencial (Ahrens & Chapman, 2004) e com potencial para futuras pesquisas no contexto nacional e internacional. O modelo teórico e as hipóteses de pesquisa foram construídos com o objetivo de discutir a influência do uso do orçamento sobre a percepção de utilidade e o nível de críticas. Dentre as dimensões do uso coercitivo e facilitador se destacam a capacidade de reparo, a transparência interna, a transparência global e a flexibilidade. A percepção de utilidade envolve a utilidade para a gestão e relevância para tomada de decisão. O nível de críticas abrange os efeitos perversos, inadaptação ao ambiente, ritual e foco excessivo no curto prazo. A metodologia do estudo é um levantamento com gerentes de uma empresa brasileira de grande porte do setor elétrico (survey single entity). Foram realizadas nove entrevistas com gerentes da empresa e elaborado um questionário eletrônico aplicado a uma amostra de 72 respondentes de uma população de aproximadamente 180, abrangendo gerentes de diversas áreas da organização. As informações coletadas nas entrevistas foram analisadas qualitativamente e apresentadas de modo descritivo, caracterizando os entrevistados, sua interface com o processo orçamentário, além de suas percepções. Os dados coletados pelo survey foram submetidos a técnicas de estatística descritiva e multivariada de equações estruturais (MEE-PLS). Os respondentes tem em média 25 anos de empresa. A análise descritiva do uso do orçamento empresarial indica que, para as dimensões transparência interna e transparência global, o orçamento está mais próximo do estilo de uso facilitador e, pela capacidade de reparo e flexibilidade, mais próximo do uso coercitivo. Além disso, a percepção de utilidade do orçamento é levemente alta e o nível de críticas é baixo. Quanto ao modelo de equações estruturais, se constatou influência indireta do uso facilitador do orçamento sobre o nível de críticas. Pôde-se verificar que o estilo de uso facilitador do orçamento influencia positivamente a percepção de utilidade e negativamente o nível de críticas. Esses resultados não indicam, necessariamente, que o uso facilitador do orçamento seja \"melhor\" que o coercitivo. Na realidade, as empresas tem a liberdade de determinar a forma como pretendem utilizar esse artefato contábil, e ao mesmo tempo devem estar cientes de que essas escolhas influenciam as percepções dos gestores. O presente trabalho fornece indicativos de modelos presentes na literatura que propiciam uma melhor compreensão desses aspectos. / This study investigates the influence of the budgeting style applied on users perceptions. Budgeting use follows the framework of Adler and Borys (1996) dealing with the coercive use and enabling use. Users\' perceptions of the budget account for the usefulness of the artifact and the level of criticism assigned. This analysis discusses if budgeting is characterized as an important management tool in view of several studies that have defended its improvement (Activity-Based Budgeting) or its abandonment (Beyond Budgeting). The discussion is based on a relatively recent framework in Management Control research (Ahrens & Chapman, 2004) and has a potential for future research in national and international context. The theoretical model and research hypotheses were constructed in order to discuss the influence of the style of budgeting use on the perceived usefulness and on the level of criticism. Among the dimensions of coercive and enabling use are repair capacity, internal transparency, global transparency, and flexibility. The perceived usefulness involves the utility and relevance to the management for decision making. The level of criticism covers the perverse effects on people, inability to adapt to the environment, ritual and excessive focus on the short term. The methodology of the study is a survey carried on with managers of a large Brazilian company of the electric sector (survey single entity). Nine interviews were developed with managers and an electronic questionnaire was also applied to a sample of 72 respondents from a population of approximately 180, including managers from different areas of the organization. The information collected in the interviews were qualitatively analyzed and presented in a descriptive manner, characterizing the respondents, their interface with the budget process, and their perceptions. The data collected by the survey were subjected to descriptive statistics and multivariate Structural Equation Modeling (SEM - PLS). Respondents have working time mean of 25 years in the organization. The descriptive analysis of the use of the corporate budgeting indicates that the dimensions of internal transparency and global transparency are closer to the enabling use. The repair capacity and flexibility are nearest to the coercive use. Furthermore, the perceived usefulness of the budgeting is slightly high and the level of critics is low. As for the structural equation model we have found indirect influence of the budgeting enabling use on the level of criticism. It was verified that the enabling style of budgeting use has positive influence on the perceived usefulness and negative on the level of criticism. These results do not necessarily indicate that the enabling style of budgeting use is \"better\" than coercive. In fact, companies have the freedom to determine how they will use this accounting artifact. Meanwhile organizations should be aware that these choices influence the perceptions of managers. This paper provides indicative of models in the literature which propitiate a better understanding of these aspects.

Organizational performance in the healthcare field is of great interest for many stakeholders. Efficient use of resources and delivery of high quality of care should be relevant to any taxpayer hoping to live healthily and grow old in Sweden. Simultaneously, the working conditions for the employees need to be sustainable if the impending lack of 170 000 workers in the healthcare sector by the year of 2030 is to be mitigated (Statistiska centralbyrån, 2012). The scope of this study is to examine how the quality management systems applied to ensure and improve the aforementioned objectives are perceived by the individual employees. Specifically, practitioners in the nursing professions are enquired about the design principles of enabling control as described by Adler and Borys (1996). The study has utilized a quantitative methodology and an online survey to collect personal perceptions and experiences from 400 individuals in the nursing professions on this topic. Major findings are that the majority of the respondents state that they perceive three out of four of the design principles of an enabling system to be present in the quality management system at their workplace. In addition, there is a strong association between the perception of the enabling characteristics flexibility and repair and general job satisfaction. Further studies with larger samples would increase the statistical power of these correlations. In addition, a large proportion of the respondents perceive that the quality management processes is negatively affected by financial constraints. Only a minority of the respondents perceive the workload constituted by tasks connected to quality management as reasonable.

The purpose with this paper is to study potential enabling and preventing factors when introducing a Swedish project in India. I have introduced a Swedish projecin India. The project aims to strengthen young men's self-esteem and to discuss respect, equality and children rights. The basis for the project is the UN convention on the rights of the child. The project was introduced ten university students. These university students were trained in conversation methods and wilimplement discussion meetings with young guys. I have studied the implementation process and conducted interviews with the participants. The aim with this paper was to gain a deeper insight into how best to implement a Swedisproject in India. The result shows that implementation process is complicated, buthat the implementation of a Swedish project in India is more than possible.

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The purpose of this study was to examine the attributions and responses that managers make to poor performance using the construct of enabling from the field of substance abuse. Approximately 200 government and 55 non-government managers responded to a three-part questionnaire exploring managers' enabling behaviors, attribution of the causes of poor performance for a current or previous poor performer, and demographics of the managers and their selected poor performing subordinate. The research data showed that there was no appreciable relationship between the managers' demographics and the managers' enabling or non-enabling behaviors toward the poor performer. The data also indicated that managers attribute poor performance to internal attributions instead of external attributions. Furthermore, there was no evidence from the data that attribution played a part in which enabling or non-enabling behavior the managers exhibited toward the poor performer. Analysis of the data showed that managers chose the enabling behavior of micromanaging the poor performer by providing close, daily support; eliminating the employee's responsibilities by extending the deadline; and transferring the problem by transferring the employee to another office. Additionally, some managers indicated that they would reward the poor performance by doing things such as giving ratings commensurate with the norm of the office, before avoiding the poor performance by reducing the requirements of the task. Managers also chose non-enabling behaviors. When combined with enabling behaviors, non-enabling behaviors were the second choice, after micromanaging and before eliminating the employees' responsibilities. The top three non-enabling behaviors used by the managers were giving an oral warning, consulting with management, and giving a written warning. The research not only showed that managers exhibited enabling and non-enabling behaviors towards poor performing employees, it clearly indicated that a continuum of enabling behavior exists. At one end of the continuum are non-enabling behaviors in which managers require poor performers to accept the consequences for their poor performance. At the opposite end of the continuum are behaviors in which managers do not attempt to do anything about either the performance issue or the poor performer. / Ph. D.

This study investigated teacher beliefs and organizational climate constructs of collective efficacy, faculty trust, academic emphasis, enabling bureaucracy, and mindfulness as antecedents for implemented professional development. Researchers previously combined collective efficacy, faculty trust, and academic emphasis into academic optimism. Using Conscious Discipline as professional development and book study as delivery, in this mixed methodology study, 489 teachers in 17 suburban elementary schools completed surveys measuring organizational climate constructs, teacher beliefs about classroom management, and self-reported degree of imlementation. Morning greeting and classroom walkthrough observations collected evidence of implementation. Sixteen focus group teachers from four elementary schools explained the degree of implementation. This study found that (a) Teacher and school demographic data correlated with organizational climate constructs; (b) Teacher beliefs and faculty mindfulness explained 65.7% of variance in self-reported degree of implementation; and (c) Socioeconomic status, book club participation, and teacher beliefs explained 77.1% of variance in observation degree of implementation. / Ph. D.

Cette thèse d’ergonomie s'inscrit dans le champ de l'organisation. Les nouvelles formes d'organisation et l'accroissement des activités de service soulèvent de nouveaux enjeux qui invitent l'ergonomie à se préoccuper de l'objet « organisation » et à échanger avec les sciences de gestion. Progressivement, une vision instrumentale de cet objet est proposée permettant de rompre avec les approches classiques et de penser l’articulation entre la structure organisationnelle et les mécanismes d’appropriation. L'ergonomie apparaît alors légitime à intervenir sur cet objet : ses objectifs et sa contribution historique aux savoirs de conception facilitent sa participation aux transformations de l'organisation. La thèse défendue est que l'organisation doit être conçue ou reconçue sous l'angle du développement. Le développement dont il est question ici est emprunté aux travaux à focalisation économique et renvoie plus spécifiquement à l'approche par les capabilités. Cette approche s'intéresse à ce que chaque individu est réellement en mesure de faire. Ceci suppose un environnement favorable, dit « capacitant », qui doit guider l'action de l'ergonome. En poursuivant cet objectif, l'ergonome développe des méthodologies d'intervention qui peuvent également porter les prémices d'une organisation « capacitante » propice aux débats, à la construction de l'activité et au travail d'organisation.Dans cette optique, une recherche a été conduite à l’occasion de la mise en place d’un Centre de Services Partagés au sein d'un grand groupe. Une méthodologie de recherche et d'expérimentation a été définie en fonction des possibilités du contexte. Elle comporte trois étapes.La première étape analyse l'existant, identifie les questions non résolues par l'organisation et caractérise les déterminants des contradictions auxquelles l'activité doit faire face. Elle met en évidence que la structure organisationnelle, pensée par d'autres, a été imposée aux acteurs. De manière générale, les opportunités de choix, le rayon d'action et les possibilités effectives de réaliser un travail de qualité diminuent par rapport à la situation avant le changement. La seconde étape s'intéresse à la manière dont les opérateurs tentent de reconcevoir l'organisation dans l'usage. La façon dont ces tentatives sont discutées, leurs coûts et leurs effets sur la structure organisationnelle sont ensuite analysés. Il ressort que les opérateurs tentent de transformer les ressources en capabilités c'est-à-dire en possibilités effectives de faire un travail de la meilleure qualité possible. Pour cela, l'organisation du travail est modifiée, les procédures remises en question et contournées : le « client » est progressivement transformé en partenaire de l'activité mais dans un contexte contraint et figé. La troisième étape vise, à partir des pratiques et des souhaits des acteurs, à tester in situ une méthodologie de changement, la co-analyse constructive des pratiques. Cette méthodologie cherche à expérimenter une organisation capacitante et a pour objectif d’établir un environnement capacitant, favorable au déploiement de l'activité et à la réussite des acteurs. Des visites sont organisées afin d’inviter chaque opérateur à observer l'activité de son partenaire. L'activité « ici et maintenant » constitue alors un objet de dialogues, facilitant une pratique réflexive sur l'activité collective conjointe et une transformation des règles et pratiques. Ainsi, la recherche-expérimentation menée conduit à de nouvelles solutions organisationnelles et à la mise en mouvement de l'organisation. Le développement apparaît dès lors comme un objectif et un moyen de l'action menée. L'analyse diagnostique permet d'identifier ce qui autorise et entrave ce développement. L'action ergonomique est ensuite construite de façon à favoriser ce développement au cours même de l’action et a posteriori. / This thesis in ergonomics takes its place in organization studies. New forms of organization, along with the increasing importance of service activities, raise new issues that invite ergonomics to focus on the object of “the organization” and exchange knowledge with management science. An instrumental vision of this object is gradually emerging, making it possible to break away from classical approaches and to focus on the articulation between the organizational structure and mechanisms of appropriation. Ergonomics then emerges as a legitimate contributor to intervene on this object. Its goals and historical contribution to design knowledge both facilitate its participation to transforming organizations. The thesis defended here is that organizations should be designed or redesigned from the point of view of development. The view of development used here is borrowed from work with an economic focus, and relates more specifically to a capability-based approach. This approach focuses on what each individual is truly able to do. This implies a favorable, “enabling” environment that must guide the action of ergonomists. By pursuing this goal, ergonomists develop strategies of intervention that can also bear the premises of an enabling organization – an organization that supports debates, the construction of activity, and the work of organization.Following this approach, our research was carried out during the implementation of a Shared Services Center in a large industrial group. A methodology for research and experimentation was defined based on the possibilities afforded by the context. This methodology includes three stages.The first stage analyzes the existing organization, identifies the issues that are not resolved by the organization, and characterizes the determinants of the contradictions which activity must confront. It highlights the fact that the organizational structure, designed by others, was imposed to its agents. Overall, the opportunities for choice, the scope of action, and the effective possibilities to carry out high-quality work diminish compared with the situation before the change. The second stage focuses on the ways in which operators attempt to redesign the organization in use. We then analyze the ways in which these attempts are discussed, as well as their costs and effects on the organizational structure. The emerging picture is that operators attempt to transform resources into capabilities, i.e. into genuine possibilities for producing work that is of the highest possible quality. To achieve this, the organization of work is altered; the procedures are questioned and circumvented: the “customer” is gradually transformed into a partner of the activity, but in a constrained, set environment. The third stage aims, based on the practices and wishes of the agents, to test a methodology for change in situ: the constructive co-analysis of work practices. This methodology aims to experiment an enabling organization and establish an enabling environment, supporting the deployment of activity and the success of operators. Visits are organized in order to invite each operator to observe the activity of his/her partner. The activity in the “here and now” constitutes an object of dialog, supporting a reflective practice on the joint collective activity and the transformation of rules and practices. Thus, the research-experimentation we have carried out has led to new organizational solutions and to setting the organization in motion.From there, development emerges as a goal and as a means for the action we have led. A diagnostic analysis allows us to identify what is allowing and hindering this development. The ergonomic action is then constructed so as to support this development throughout the course of and following this action. The thesis therefore takes its place within the project of constructive ergonomics, and the results obtained are discussed in the light of this project.

The thesis focuses on the concept of information management, its history and definition by various authors and also according to Cobit 5 methodology particularly its part Cobit 5: Enabling Information. The aim of the thesis is the application of Cobit 5 information model on a specific problem with information in the selected company and assessing the suitability of this application.