Higher Education Institutions (HEIs) should be lighthouses for society. Therefore, they must have an exemplary behavior in all sustainability areas: economy, social and environment. The environmental awareness of the educational community - student, professors, researchers, staff and managers - has increased considerably in the first decades of this century. The Environmental Management Systems (EMS), either ISO certified or EMAS verified, have gained popularity in HEIs seeking for a better disclosure of their environmental behavior and the improvement of their environmental performance. Due to the structure of HEIs, the EMS has difficulties when being incorporated into the overall management system. To respond in real time to the changes that occur as a result of the environmental performance of the HEI, a better integration of the environmental assessment in the overall management system is needed. In this research, several methodologies and tools have been tested trying to improve the interaction between the environmental behavior and the general management system of the HEI. Reporting tools like the Global Reporting Initiative (GRI) and the Sustainability Tracking, Assessment & Rating System¿ (STARS®) have proven to be useful to report sustainable behavior to specialize stakeholder. However, their intricacy make them difficult to used directly in the everyday management or as a disclosure tool. The aggregated indicators like the ecological footprint have proven to be useful to communicate the environmental performance on a comprehensive way although with restrictions in the assessment. The Life Cycle Assessment (LCA) and its recently launched adaptation of the LCA for Organizations (O-LCA) also allows to describe and evaluate the environmental impact of these institutions. However, the complexity of performing this type of assessment and the high requirements of quality data not always available have become a handicap. This research analyzes the complexity of HEIs and the particularities of these tools and methodologies to propose a set of Key Performance Indicators (KPIs) for the environmental assessment of these organizations. The Universitat Politècnica de València (UPV), specially one of its environmental units (EPSA), is used as a case study. As a result, a methodology to define the most suitable environmental KPIs for a HEI is presented. The methodology considers a life cycle approach with an operational control as a consolidation method. The environmental management system is used as the main data provider. The information managed by the accounting system has been explored and a classification method has been proposed to use the accounting system as a complementary source of quality data. The methodology has been applied to the case study defining 7 environmental KPIs that assess the most significant environmental impacts of EPSA UPV and can be easily integrated in the current general management system of a HEI. / Las instituciones de educación superior (IES) deben ser faros para la sociedad. Deben tener un comportamiento ejemplar en todas las áreas de sostenibilidad: economía, sociedad y medio ambiente. La conciencia ambiental de la comunidad educativa - estudiantes, profesores, investigadores, personal y gestores - ha aumentado considerablemente en las primeras décadas de este siglo. Los sistemas de gestión ambiental (SGA), ya sea certificados por ISO o por EMAS, han ganado popularidad en las IES buscando la divulgación de su comportamiento y la mejora de su rendimiento medioambiental. Debido a la estructura de las IES, el SGA tiene dificultades para incorporarse en su sistema de gestión general. Para responder en tiempo real a los cambios que se produzcan como resultado del desempeño ambiental de la IES, se necesita una mejor integración de la evaluación ambiental en el sistema de gestión general. En esta investigación se han evaluado varías metodologías y herramientas buscando la mejora de la interacción entre el desempeño ambiental, la sociedad y el sistema de gestión de la IES. Las herramientas de información como la Iniciativa de Informes Globales (GRI, Global Reporting Initiatives) y el Sistema de Seguimiento, Evaluación y Calificación de Sostenibilidad (STARS®) han demostrado ser útiles para reportar un comportamiento sostenible a los actores e interesados especializados. Sin embargo, su complejidad hace que sea difícil de utilizar directamente en la gestión cotidiana y como herramienta de divulgación. Los indicadores agregados, como la huella ecológica, han demostrado ser útiles para comunicar el desempeño ambiental, aunque presentan restricciones. El Análisis de Ciclo de Vida (ACV) y su adaptación recientemente lanzada del ACV para Organizaciones también permite describir y evaluar el impacto ambiental de estas instituciones salvando las restricciones. Sin embargo, la complejidad de realizar este tipo de estudios se ha convertido en una desventaja. Los Indicadores Clave de Desempeño (KPI, Key Performance Indicators) surgen como alternativa aunando precisión con flexibilidad para informar sobre la situación ambiental de la organización y servir como herramienta en la toma de decisiones. El objetivo de este trabajo es definir un conjunto de Indicadores Clave de Desempeño (KPI) que permitan optimizar el desempeño ambiental de las IES. Esta tesis analiza la complejidad de las IES y las particularidades de los indicadores, las herramientas y las metodologías aplicadas en IES. La Universitat Politècnica de València (UPV), en particular una de sus unidades medioambientales, la Escuela Politècnica Superior de Alcoy (EPSA), ha sido utiliza como caso de estudio. Como resultado, se propone una metodología para definir los KPI ambientales más adecuados para una IES. La metodología considera un enfoque de ciclo de vida con un control operativo como método de consolidación o agregación de la información. El SGA se utiliza como principal proveedor de datos. Se explora también la información gestionada por el sistema contable. Se propone una clasificación y un método para utilizar el sistema contable como fuente complementaria de datos de calidad para la evaluación del comportamiento ambiental. La metodología propuesta se ha aplicado al caso de estudio proporcionando siete KPI ambientales que evalúan los impactos ambientales más significativos de la EPSA UPV y que pueden integrarse fácilmente en el actual sistema de gestión general de una IES. / Les institucions d'educació superior (IES) han de ser fars per a la societat. Han de tindre un comportament exemplar en totes les àrees de sostenibilitat: economia, societat i medi ambient. La consciència ambiental de la comunitat educativa -estudiants, professors, investigadors, personal i gestors- han augmentat considerablement en les primeres dècades d'aquest segle. Els sistemes de gestió ambiental (SGA), ja siguen certificats per ISO o per EMAS, han guanyat popularitat en les IES buscant la divulgació del seu comportament i la millora del seu rendiment mediambiental. A causa de l'estructura de les IES, el SGA té dificultats per a incorporar-se al seu sistema de gestió general. Per tal de respondre en temps real als canvis que es produïsquen com a resultat de l'acompliment ambiental de l'IES, es necessita una millor integració de l'avaluació ambiental en el sistema de gestió general. En aquesta recerca s'han avaluat diverses metodologies i eines cercant la millora de la interacció entre l'acompliment ambiental, la societat i el sistema de gestió de l'IES. Les eines d'informació, com ara la Iniciativa d'Informes Globals (GRI, Global Reporting Initiatives) i el Sistema de Seguiment, Avaluació i Qualificació de la sostenibilitat (STARS®) han demostrat ser útils per a reportar un comportament sostenible als actors i interessats especialitzats. No obstant això, la seua complexitat fa que siga difícil d'utilitzar directament en la gestió quotidiana i com a eina de divulgació. Els indicadors agregats, com l'empremta ecològica, han demostrat ser útils per a comunicar l'acompliment ambiental, encara que presenten restriccions. L'Anàlisi de Cicle de Vida (ACV) i la seua adaptació llançada recentment de l'ACV per a Organitzacions també permet descriure i avaluar l'impacte ambiental d'aquestes institucions salvant les restriccions. No obstant això, la complexitat de realitzar aquesta mena d'estudis s'ha convertit en un desavantatge. Els indicadors clau d'acompliment (KPI, Key Performance Indicators) sorgeixen com a alternativa conjuminant precisió amb flexibilitat per a informar sobre la situació ambiental de l'organització i servir com a eina en la presa de decisions. L'objectiu d'aquest treball és definir un conjunt d'indicadors clau d'acompliment (KPI) que possibiliten optimitzar l'acompliment ambiental de les IES. Aquesta tesi analitza la complexitat de les IES i les particularitats dels indicadors, les eines i les metodologies aplicades en IES. La Universitat Politècnica de València (UPV), particularment una de les seues unitats mediambientals, l'Escola Politècnica Superior d'Alcoi (EPSA), ha estat utilitzada com a cas d'estudi. Com a resultat, es proposa una metodologia per a de definir els KPI ambientals més adequats per a una IES. La metodologia considera un enfocament de cicle de vida amb un control operatiu com a mètode de consolidació o agregació de la informació. El SGA s'utilitza com a principal proveïdor de dades. S'explora també la informació gestionada pel sistema comptable. Es proposa una classificació i un mètode per a utilitzar el sistema comptable com a font complementària de dades de qualitat per a l'avaluació del comportament ambiental. La metodologia proposada s'ha aplicat al cas d'estudi proporcionant set KPI ambientals que avaluen els impactes ambientals més significatius de l'EPSA UPV i que poden integrar-se fàcilment en l'actual sistema de gestió general d'una IES. / Lo Iacono Ferreira, VG. (2017). Proposal of a set of Key Performance Indicators for the environmental assessment of Higher Education Institutions [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/88907 / TESIS

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MCOM / Department of Human Resource Management and Labour Relations / This study sought to determine the influence of retention factors on employee organisational commitment at a higher education institution in South Africa. The study follows a quantitative methodology in which self- administered questionnaires were used to collect data from a stratified random sample of 274 participants. The strata were grouped as academic and nonacademic staff. Participants were then randomly selected from each stratum. Using Statistical Package for the Social Sciences (SPSS) version 23, both descriptive and inferential statistics including correlation and regression analyses were conducted to determine relationships between retention factors and employee organisational commitment variables. The Retention Factor Scale was used to collect data on retention factors and Organisational Commitment Questionnaire was used to collect data on employee organisational commitment. The findings indicated that job characteristics, supervisor support, career development and work-life balance are significantly related to employee organisational commitment. Furthermore, the results revealed that of the six retention factors, career development was the most significant factor which had an impact on employee organisational commitment. The study concludes that retention factors and their impact may differ based on different institutions, therefore, it is recommended that every institution should figure out the retention factors which have the most impact on their employees and find ways to improve employee organisational commitment.

Bakgrund Som statsanställda ska lärare vid Sveriges statliga universitet och högskolor lojalt följa de regler som gäller för verksamheten. Mer kunskap behövs dock kring de faktorer som predicerar högskolelärares förhållningssätt till och arbete i enlighet med det regelverk som gäller i kontakten med studenterna och vid bedömning av studentprestationer. Metod En webbenkätundersökning (n = 3625 svar) genomfördes med syfte att genom bivariat korrelation och multipel regressionsanalys predicera svenska universitets- och högskolelärares (1) rapporterade a-steg från det nationella regelverket i förvaltningslagen och högskoleförordningen respektive (2) intention att följa regelverket. Följande prediktorer ingick i analysen: Upplevda konsekvenser för (3) läraren själv respektive (4) andra om regelverket inte följdes; (5) kollegornas regelefterlevnad; (6) upplevd förmåga och möjlighet att följa regelverket; (7) upplevelse att regelverket är betungande, onödigt och ineffektivt (överbyråkratisering); utbildning i (8) juridik respektive (9) statsvetenskap; (10) organisatorisk rättvisa; (11) studenternas bemötande av läraren; (12) negativ attityd till studenternas rättigheter och ställning. Därutöver ingick de demografiska variablerna (13) kön, (14) ålder och (15) anställningstid. Resultat De erhållna multipla regressionsmodellerna förklarade 25 % av variansen i intention att följa regelverket (ej signifikant bidrag från prediktorerna 8 och 11) respektive 11 % av variansen i avsteg från regelverket (endast signifikant bidrag från prediktorerna 2, 3, 5, 6, 8, 11 och 14). Intention att följa regelverket förklarade ensamt 5 % av variansen i avsteg från regelverket. Slutsats Intention att följa regelverket och avsteg från regelverket kan i viss utsträckning förklaras av studiens prediktorer. Stor andel varians förblir dock oförklarad och effektstorlekarna var genomgående små. Mer preciserade beteenden förmodas ge högre förklaringsvärde i fortsatta studier. / Background According to the Swedish Instrument of Government (regeringsformen), “public power is exercised under the law” (chap. 1, art. 1, sec. 3). This states that, being public servants, teachers at Sweden’s public-sector universities and university colleges must loyally abide by the rules that are applicable to their sector. Despite the higher education sector being the largest public service sector in Sweden (with 76 000 employees and 350 000 students), and a very great deal of discretion is given to the teachers – when giving grades, for instance, as the student is not allowed to appeal against the grading decision to a higher institution – there is an apparent lack of research dealing with university teachers’ relation to the regulations. The aim of this study is to investigate variables that predict university teachers’ intention to comply with the regulations and act in accordance with the national rules that apply in the meeting with students and when assessing student performances. Method A web survey (n = 3625 received responses; response rate: 14.8 %; 1822 females, 1775 males, 28 other; age M = 51.1 years, SD = 9.3 years) was conducted in April of 2020 with the aim of predicting Swedish university and university-college teachers’ (1) self-reported breach of national regulations found in the Swedish Administrative Procedure Act (förvaltningslag) and Higher Education Ordinance (högskoleförordning) and their (2) intention to comply with the regulations. The following predictors were included in the analysis: Perceived consequences for (3) the teacher and for (4) others (i.e. students, the higher education institution itself and society) if regulations were not followed; (5) the extent of rule abidance among the teacher’s colleagues (descriptive norms); (6) perceived ability and possibility to abide by the rules (behavioral control); (7) perception of the rules being burdensome, unnecessary and ineffective (level of red tape); education in (8) law or (9) political science (“1” coded as having an education in the field); (10) organizational justice; (11) how the students treat the teacher (interpersonal justice); (12) negative attitude towards the students’ rights and position.In addition, the demographic variables (13) gender (“1” coded as female), (14) age and (15) years of employment were included as control variables. Results Breach of national regulations The ten most common rule-breaking behaviors performed by the teachers included Assessing a student without being able to distinguish the student’s performance from that of other students, for instance in group exams (39.3 %) Using derogative expressions (e.g. made fun of, using foul language) about a student internally in the organization towards a colleague (30.0 %) Refraining from responding to a student’s questions, e.g. in an e-mail or in a conversation (17.8 %) Taking other factors into consideration than the student’s expressed knowledge when deciding to pass a student. For instance, considering lack of time and resources; the student’s need for student financial aid to make a living, which depends on the student’s completed courses; your department’s need of state funding based on the student’s completed education (12.0 %) Giving different supplementary assignments based on the reason for the student’s missing attendance (11.4 %) Giving a single student the possibility for a retake, without offering the same opportunity to the other students in the course being in a similar situation (10.4 %) Refraining from notifying the vice-chancellor of there being grounds for suspecting that a student has attempted to deceive during an examination (9.6 %) Using a different examination format from the one/those stipulated in the course syllabus (9.2 %) In the document containing the grading decision, refraining from stating the names of all teachers that have helped with the assessment of a test (8.9 %; 10.4 % of the examiners) With the purpose of easing your workload, informing a student that a supplementary assignment will be more laborious than the ordinary assignment (7.0 %) Predicting intention to comply with the regulations All variables had a significant bivariate correlation with intention to comply with the regulations, having directions of the relationships that were in accordance with those hypothesized. However, some relations changed when combining all variables using a linear multiple regression. The linear multiple regression model explained 25 % of the variance in intention to comply with the regulations. The following predictors had a significant negative association with intention: (3) Consequences for the teacher if regulations were not followed (β = −0.05) (4) Consequences for others if regulations were not followed (β = −0.23) (7) Red tape (β = −0.08) (9) Education in political science (β = −0.03) – contrary to what was expected (12) Negative attitude towards the students’ rights and position (β = −0.04) (14) Age (β = −0.04) (15) Time of employment (β = −0.04) The following predictors had a significant positive association with intention: (5) The extent of rule abidance among colleagues (β = 0.08) (6) Perceived ability and possibility to abide by the rules (β = 0.15) (10) Organizational justice (β = 0.04) (13) Gender (β = 0.14) Contrary to expectation, these predictors did not have any significant contribution: (8) Education in law (11) How the students treat the teacher Predicting breach of regulations All variables, except (9) education in political science, had a significant bivariate correlation with breach of regulations, having directions that were expected from the hypotheses. However, many variables were found to have a non-significant contribution when combining all variables using a linear multiple regression. Intention to comply with regulations, by itself using bivariate correlation, explained 5 % of the variance in breach of regulations (r = −0.23). The linear multiple regression model explained 11 % of the variance in breach of regulations. The following predictors had a significant positive association with breach of regulations: (3) Consequences for the teacher if regulations were not followed (β = 0.06) (8) Education in law (β = 0.04) – contrary to what was expected The following predictors had a significant negative association with intention: (2) Intention to comply with the regulations (β = −0.15) (5) The extent of rule abidance among colleagues (β = −0.05) (6) Perceived ability and possibility to abide by the rules (β = −0.10) (11) How the students treat the teacher (β = −0.11) (14) Age (β = −0.08) Contrary to what was expected, these predictors did not have any significant contribution: (4) Consequences for others if regulations were not followed (7) Red tape (9) Education in political science (10) Organizational justice (12) Negative attitude towards the students’ rights and position (13) Gender (15) Time of employment Limitations The following limitations should be considered and accounted for in future research: Due to assumed response bias and socially desirable responding, the reported level of intention to comply with the regulations is probably inflated while the reported number of rules broken is probably deflated. Differing specificity levels of the behaviors have been studied, resulting in a difference in compatibility. Variables 2–7 included more general questions about the regulations, while actual breach of regulations (variable 1) have included more specific rule-breaking behaviors. Some rule-breaking behaviors included in this survey fall within a gray area. Some respondents, for instance, report it being difficult to determine when criticism towards a student could be perceived as offensive. Thus, there is room for improvement regarding the wording of the items in the developed instrument. What constitutes a violation of the rules is ultimately decided by a legal institution (e.g. a court of law). The assumptions for the linear multiple regressions were not met in terms of homoscedasticity and normality of the residuals due to extreme skewness of the data. This affects the reliability of the multiple-regression models. The internal consistency of the measure of negative attitude towards students’ rights and position was low (Cronbach’s α = −0.60) and the items should be improved to increase the reliability. Conclusion The intention to comply with the regulations and the breaches of the regulations can to some extent be explained by the predictors included in this study. However, a large portion of the variance remains unaccounted for and the general effect sizes were small. More specific behaviors are assumed to contribute to better reliability in future studies.

Die Einführung des Neuen Steuerungsmodells stellt den öffentlichen Sektor und damit insbesondere die Hochschulen vor eine große Herausforderung. Ziel ist es, finanzielle Probleme und Ineffizienzen zu beheben. Unsere Studie beschäftigt sich mit der Fragestellung: Wie steuern sich Hochschulen und was sind die größten Treiber für den Erfolg in der Steuerung? Um diese Fragen zu beantworten, wurden als Grundgesamtheit alle staatlich anerkannten privaten und öffentlichen Hochschulen in Deutschland, Österreich und der Schweiz (DACH-Region) befragt. Der vorliegende Auswertungsbericht fasst erste deskriptive Ergebnisse dieser Studie zusammen.:Inhaltsverzeichnis Tabellenverzeichnis Abkürzungsverzeichnis 1 Einleitung und Problemstellung 2 Zielsetzung 2.1 Levers of Control von Simons (1995) 2.2 Objects of Control von Merchant und Van der Stede (2012) 3 Datenerhebung 3.1 Methode der Datenerhebung 3.2 Charakterisierung der Grundgesamtheit 3.3 Ablauf der Datenerhebung 3.4 Rücklauf 4 Empirische Ergebnisse zur Hochschulsteuerung 4.1 Hochschulleistung 4.2 Umfeld der Hochschule 4.3 Autonomie 4.4 Strategie der Hochschule 4.4.1 Strategie im Bereich Lehre 4.4.2 Strategie im Bereich Forschung 4.5 Steuerung von Maßnahmen und Aktivitäten 4.6 Verhaltensregeln der Hochschule 4.7 Wertesystem der Hochschule 4.8 Mitarbeiterführung 4.9 Einschätzung von Steuerungsmechanismen 4.10 Steuerungssystem der Hochschule 4.11 Controllinginstrumente 4.11.1 Planungs-, Berichts- und Steuerungsinstrumente 4.11.2 Qualitätsmanagementsysteme 4.11.3 Qualitätsinstrumente 4.11.4 Wirtschaftlichkeitsrechnung Literaturverzeichnis

The urgent need to combat climate change is increasingly being recognized. The Paris Agreement, which aims to limit global warming, requires carbon neutrality to be achieved by the mid-21st century. Further, the energy crisis in Europe that started in 2021 highlights the importance of energy security. Universities play a crucial role in promoting the transition to neutrality. This study aims to increase universities' electricity independence to further facilitate their transition to carbon neutrality. To this end, a multi-criteria decision analysis (MCDA) method was adopted to select scenarios for increasing a campus building complex's electricity independence, considering various stakeholders' interests together with the scenarios' performances on technical, environmental, economic, and social criteria. The findings show that photovoltaic technology, despite its perceived environmental benefits, performs poorly in reducing carbon emissions when considering lifecycle emissions, particularly in countries with low-carbon electricity like Sweden. Conversely, energy conservation through behavioral changes emerges as the optimal scenario for Campus Gotland due to its economic and environmental advantages. These results challenge the common reliance on energy production technology for carbon neutrality, highlighting the greater effectiveness of demand-side measures. This work suggests that universities need a more human-centric approach to transitioning to carbon neutrality. In a broader context, this study provides universities with insights to make informed decisions to achieve carbon neutrality, emphasizing the need to consider all stakeholders. By offering a comprehensive assessment and analysis of various scenarios, this work enhances the understanding of best practices for universities aiming to lead in the global effort against climate change.

This study investigates transformational leadership at a higher education institution. The systems paradigm serves as the point of departure, while the construct `leadership', which forms the driving force of change in the organisation, and the concept `transformational leadership', are integrated to yield a mechanism for the optimal positioning of the organisation in the ambit of transformation. The results indicate that the leadership style at the higher institution in question is transformational in nature. From the literature review it became evident that although it is possible for transformational leaders to fail in the transformational strategy, the transformational leader may exhibit the most `ideal' leadership style for the higher education institution engaged in a turnaround strategy. Based on the results of the study, additional proposals are made regarding further study in the area of transformational leadership as well as possible decisions regarding human resource management for the higher education institution in question. / Industrial and Organisational Psychology / M.A. (Industrial and Organisational Psychology)

Background: The aim of this study was to investigate the use and management of hazardous chemical substances (HCS) at a chemistry department in a selected Higher Education Institution in Gauteng province. Method: A quantitative, baseline descriptive study was conducted using a structured survey checklist. The population consisted of the chemistry department. Other than purposive observation by the researcher, employees present during data collection were approached for further clarifying comment to survey questions. Results: It emerged that physical-, health- and environmental hazard classes of HCS were present; and that hazard types included flammable liquids, HCS with acute toxicity and carcinogenicity. Selected exposure control measures were lacking which created risks of fire and explosion. Conclusion: The study reflected the use and management of HCS, the actual and potential human exposure and the exposure control measures. Varying degrees of compliance were found, which, if attended to, should mitigate risks to health and safety. / Health Studies / M.A. (Nursing Science)

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-07-07T23:18:17Z No. of bitstreams: 1 MiriamFrosi.pdf: 727229 bytes, checksum: 5cbd9d89b48c8cb1dc375ce18100b6d7 (MD5) / Made available in DSpace on 2015-07-07T23:18:17Z (GMT). No. of bitstreams: 1 MiriamFrosi.pdf: 727229 bytes, checksum: 5cbd9d89b48c8cb1dc375ce18100b6d7 (MD5) Previous issue date: 2013-02-26 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo tem como objetivo avaliar o alinhamento dos currículos dos cursos de Ciências Contábeis ofertados em IES da Região Sul do Brasil à proposta de currículo mundial da ONU/UNCTAD/ISAR e à proposta de currículo do Conselho Federal de Contabilidade (CFC). A pesquisa é classificada como aplicada, qualitativa e quantitativa, descritiva e documental. A amostra é formada por 165 Instituições da Região Sul que oferecem cursos de Ciências Contábeis na modalidade presencial e que disponibilizaram seus currículos nas respectivas páginas eletrônicas. Os resultados indicam que há alinhamento entre os currículos das IES dos estados da Região Sul do Brasil ao currículo proposto pela ONU/UNCTAD/ISAR e ao currículo proposto pelo CFC. Os testes estatísticos comprovam que não há diferenças significativas entre as médias de alinhamento dos currículos das IES dos estados da Região Sul do Brasil em relação à proposta de currículo da ONU/UNCTAD/ISAR. Em relação à proposta de currículo do CFC, os testes indicam que as médias entre os cursos das IES dos estados do RS e PR tendem a ser iguais, enquanto as médias de RS e SC e SC e PR tendem a ser diferentes. Ao se comparar o comportamento do alinhamento nas IES com os conceitos dos cursos no ENADE, os resultados da análise revelam diferenças estatisticamente significativas entre os percentuais de alinhamento dos currículos à proposta da ONU/UNCTAD/ISAR dos cursos com conceitos 4 e 5 no ENADE, se comparados aos sem conceito, e pequena possibilidade de igualdade entre o alinhamento dos currículos dos cursos 4 e 5 comparados com os de conceitos 2 e 3. Em relação à proposta do CFC, os resultados da análise também revelam diferenças estatisticamente significativas entre os percentuais de alinhamento dos currículos dos cursos com conceitos 4 e 5 no ENADE, se comparados aos sem conceito e com conceito 2, e possibilidade de igualdade entre o alinhamento dos currículos dos cursos 4 e 5 comparados com os de conceito 3. / This study aims to evaluate the alignment of the Accountancy curricula offered by IES in Southern Brazil to the UN / UNCTAD / ISAR proposed global curriculum and the Federal Accounting Council (CFC) proposed curriculum. The research is classified as applied, qualitative and quantitative, descriptive and documentary. The sample is formed by 165 institutions from the Southern that offer courses in Accounting in the classroom and who provided their resumes on their homepages. The results indicate that there is alignment between the curricula of the 165 IES from the Southern States of Brazil to the curriculum proposed by the UN / UNCTAD / ISAR and the one proposed by the CFC. Statistical tests show that there are not significant differences between the mean alignment of IES curricula of the Southern States of Brazil in relation to the UN / UNCTAD / ISAR proposed curriculum. Regarding the proposed CFC curriculum, the tests indicate that the averages between courses of IES from the States of RS and PR tend to be the same as the means of the RS and SC and SC and PR tend to be different. When comparing the behavior of the alignment in IES with the concepts of the courses in ENADE (National Test of Student Performance), the analysis results show statistically significant differences between the percentage of the alignment to the curriculum proposed by the UN / UNCTAD / ISAR of the courses with concepts 4 and 5 in ENADE, compared to those without concept, and little possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concepts 2 and 3. Regarding the CFC proposal, analysis results also reveal statistically significant differences between the percentages of the alignment of course curricula with concepts 4 and 5 in ENADE, compared to the ones with no concept and the ones with concept 2, and the possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concept 3.

Made available in DSpace on 2016-03-15T19:26:07Z (GMT). No. of bitstreams: 1 Rachel Neves Dias Francisco.pdf: 1300949 bytes, checksum: 73e8918cbfa7ea801ae78d389e6ce593 (MD5) Previous issue date: 2013-08-29 / Fundo Mackenzie de Pesquisa / The introduction of the new technologies in the educational process, especially virtual learning systems via web, is enabling the Distance Education (DE) become more interactive. Those advances in DE bringing a new way of thinking and continuously improving the quality of education service. Because of these advances, the Higher Education Institutions (HEI) need to develop technological skills related to the use and exploitation of information technology. The objective of this dissertation is to understand the relationship of the use of technologies for Distance Education and the development of technological competence of the Higher Education Institution from the articulation between artifacts, agents and practice. The conceptual framework of this research focuses on technology and competence in practice. It starts on the approach structurationist technology, through contact with the user, unexpected results arise in relation to original purposes. The human practice has constituted and reconstituted every day and collective practices become routine. Therefore, the development of technological competence results from recurring interaction between artefacts, agents, new institutionalized practices throughout the process of implementation and use of technology. The objective of this dissertation is understand the relationship of the use the Distance Education s technologies and the development of technological competence of the Institution of Higher Education from the articulation artifacts, agents and practice. The specific objectives of this study are: 1) identify the artifacts used in DE by HEI and the necessary infrastructure to deploy DE at an HEI.; 2) understand the competencies of the agents that develop and use the technology of DE in terms of knowledge, experience and skills; 3) analyze the practice of DE from the introduction of technology, in terms of training and adaptation to changes; 4) analyze the impact of using technology and the development of technological competence in terms of professor qualification, teaching content and market share. In defining these goals, we opted for qualitative research, predominantly interpretive, exploratory and descriptive based on a single case study. The data were analyzed according to interpretative approach of content analysis proposed by Flores (1994). Semi-structured interviews had conducted with managers, developers, teachers and tutors that work in DE. The different views of these participants contributed to a more process detailed of the interaction between agents and technology. The research shows that both, the technology, the agents and the practices have changed because of the dynamic introduction of this new type of education model, bringing reflections about the users roles and the influence on the presence education model. / A introdução de novas tecnologias no processo educacional, notadamente os sistemas virtuais de aprendizagem via web, vem possibilitando que a Educação a Distância (EAD) se torne mais interativa. Esses avanços no EAD trouxeram uma nova forma de pensar e de aperfeiçoar continuadamente a qualidade do serviço de educação. Como resultado destes avanços as Instituições de Ensino Superior (IES) necessitam desenvolver competências tecnológicas relativas ao uso e exploração das tecnologias de informação. O objetivo desta dissertação é compreender a relação do uso das tecnologias de Educação a Distância e o desenvolvimento da competência tecnológica da Instituição de Ensino Superior a partir da articulação entre artefatos, agentes e prática. O recorte conceitual desta pesquisa se concentra na tecnologia e competência na prática. Parte-se de um abordagem estruturacionista da tecnologia, em que a partir de seu contato com o usuário, resultados inesperados surgem em relação aos propósitos originais. A prática humana é constituída e reconstituída a cada dia e as práticas coletivas se tornam rotinas. Portanto, o desenvolvimento da competência tecnológica resulta da interação recorrente entre artefatos, agentes e a forma como as novas práticas são institucionalizadas ao longo do processo de implantação e uso da tecnologia. O objetivo geral desta dissertação é compreender a relação do uso das tecnologias de Educação a Distância e o desenvolvimento da competência tecnológica da Instituição de Ensino Superior a partir da articulação artefatos, agentes e prática. Os objetivos específicos deste estudo são: 1. Identificar os artefatos de EAD utilizadas pela Instituição de Ensino Superior e a estrutura necessária para implantar o curso de EAD em uma IES; 2. Compreender as competências dos agentes envolvidos no desenvolvimento e uso da tecnologia de EAD, em termos de conhecimento, experiências e habilidades; 3. Analisar a prática de EAD a partir da introdução da tecnologia, em termos de treinamento e adaptação às mudanças; 4. Analisar o impacto da relação do uso da tecnologia e o desenvolvimento da competência tecnológica em EAD em termos de qualificação do professor, conteúdo ensinado e participação de mercado. Na concepção destes objetivos, optou-se pela pesquisa qualitativa de caráter predominantemente interpretativo, exploratória e descritiva, com base na técnica de estudo de caso único. Os dados foram analisados segundo a abordagem interpretativa de análise de conteúdo proposta por Flores (1994). Foram realizadas entrevistas semiestruturadas com gestores, desenvolvedores, professores e tutores que atuam em EAD. As diferentes visões desses participantes contribuíram para um melhor detalhamento do processo de interação dos agentes com a tecnologia. A pesquisa mostra que tanto a tecnologia, quanto os agentes e as práticas sofreram mudanças por conta da dinâmica de introdução dessa nova modalidade de ensino, trazendo reflexões sobre os papéis desempenhados pelos usuários e a influência sobre o próprio modelo de ensino presencial.