Com a aprovação da lei 11.638/07, o Brasil iniciou o processo de adoção de normas internacionais de contabilidade (IFRS), as quais são consideradas internacionalmente como uma das normatizações de maior qualidade. Considerando que esse processo está sendo feito em duas grandes etapas, sendo a primeira a adoção parcial das IFRS (2008) e a segunda a adoção completa, este trabalho estudou os efeitos que ocorreram na qualidade da informação contábil na fase de adoção parcial. Em termos de qualidade da informação contábil estudou-se o gerenciamento de resultado, o reconhecimento oportuno de perdas e a relevância das informações contábeis, com o objetivo de identificar se houve aumento na qualidade das informações contábeis. Foram usadas amostras estratificadas a partir do conjunto completo de empresas de capital aberto com o objetivo de comparar eventuais mudanças da qualidade das informações contábeis entre os períodos pré e pós-adoção parcial por meio de análise de seis medidas de qualidade. Em todas as amostras foram encontrados indícios que levam a crer que houve aumento na qualidade das informações contábeis quando medidas por gerenciamento através de alisamento de resultados. Entretanto isso não foi possível afirmar quando usado o gerenciamento para atingir meta. Quanto ao reconhecimento oportuno de perdas, foram encontrados resultados conflitantes, alguns demonstrando aumento de qualidade e outros não. Para relevância da informação contábil, os indícios, em todas as amostras, são de que houve aumento na qualidade das informações. Em geral, os resultados são condizentes com a literatura, demonstrando que as IFRS, mesmo parcialmente adotadas, proporcionam melhora na qualidade das informações contábeis das empresas de capital aberto do Brasil. / With the approval of the law 11.638/07, Brazil started the process of adopting international accounting standards (IFRS), which are regarded internationally as one of the highest quality norms. Whereas this process is done in two main stages, the first being the partial adoption of IFRS (2008) and the second is full adoption, this paper studied the effects that occurred in the quality of accounting information in the phase of partial adoption. In terms of quality of accounting information studied the earnings management, timely loss recognition and value relevance, in order to identify whether there was an increase in the quality of accounting information. We used stratified samples from the complete set of publicly traded companies in order to compare any changes in the quality of financial information between periods before and after partial adoption by analysis of six quality measures. In all samples found evidence to suggest that there was an increase in the quality of accounting information as measured by management through smoothing results. However this was not possible to say when used to management to achieve goal. As for the timely recognition of losses, there were conflicting results, some showing an increase in quality and not others. For the relevance of accounting information, the evidence in all samples, are that there was an increase in information quality. In general, the results are consistent with literature showing that IFRS, even partially adopted, provide improved quality of accounting information of publicly traded firms in Brazil.

O cenário atual da gestão da informação é de extrema complexidade. A multiplicidade de ambientes computacionais gera extensos volumes de dados, mas nem sempre garante informações de qualidade. Elas embasam a maioria dos processos de tomadores de decisões. Nesse sentido, o presente estudo busca compreender a percepção da qualidade das informações entre profissionais e usuários de sistemas de informação. Além disso, desenvolve uma proposta de dimensões da qualidade baseadas no contexto de uso que, apesar de serem mais difíceis de mensurar, sustentam outras formas de qualidade da informação, adotadas ou não pelas organizações. O trabalho está dividido em duas partes. Primeiramente, levanta informações sobre a percepção da qualidade da informação entre os profissionais da informação, divididos em três perfis - produtores, consumidores e gestores da informação. Em seguida, avalia a classificação das dimensões propostas, considerando a importância de cada dimensão e a sua correspondente valorização para as organizações, na visão dos profissionais da informação. Os resultados do estudo podem orientar as organizações e, principalmente, os profissionais da área de Tecnologia da Informação, em relação à importância de adotarem práticas de melhoria da qualidade da informação. As dimensões propostas nesta classificação são baseadas no contexto de uso e, portanto, são as que estão mais próximas da realidade dos indivíduos que lidam com as informações, no dia a dia das organizações. / The present scenario of information management is extremely complex. The multitude of computing environments generates large volumes of data, but does not always guarantee quality information. They underlie most processes of decision makers. On this way, this work aims to understand the perception of the information quality for the professionals and users of information systems. Also, the work develops a classification proposal of quality dimensions based on the context of use. These, though harder to measure, maintain all other forms of information quality, used or not by organizations. The work has two specific objectives. First, gathering information on the perceived quality of information among information professionals, shared in three profiles - producers, consumers and managers of information. Secondly, assessing the classification of the dimensions proposed, considering the importance of each dimension and its corresponding value for the organizations, in accordance to the view of information professionals. The results of this work can guide organizations and especially the professionals, about the importance of adopting practices to improve the quality of information. The proposed classification is based on the context, therefore, although they are difficult to be measured, they are also those which are closest to the reality of individuals who deal with the information, every days in the organizations.

<p>Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. </p><p>The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation. </p><p>The study is of a general nature and is supposed to be of interest to anyone who has an interest in knowledge management and tools to enable easy contacts within and between organisations. The study includes research organisations from Sweden, Germany and the United Kingdom and privately owned Swedish companies. The focus is on the German research organisations and Swedish companies. The empirical data was gathered using two surveys and multiple interviews with both persons featured in a Competence Portal as well as prospective users. </p><p>We have found that is uncommon to have access to tools such as Competence Portals in the studied groups. The tasks that a portal is meant to make easier is most often already solved in an efficient way or not performed frequently enough to merit a larger investment. Furthermore, the general opinion regarding Competence Systems in the studied group is very sceptical. We have therefore reached the conclusion that the demand for a software solution such as Competence Portals is low in the studied group. As a result of the little room for improvement in current work procedures and a general low demand we conclude that the necessity of Competence Portals is low in the studied group. However, Competence Portals are likely to be useful to very large or geographically scattered organisations. We have summarized our findings regarding the quality aspects of the information inCompetence Portals in a model that illustrates the important areas to consider when designing a Competence Portal. The model emphasise the importance of processes for updating and maintaining the information in the portal.</p>

The present thesis is aimed at analyzing the concept of quality and at dis-cussing, in a unified manner, its role not only in operations management but also in strategic thinking. It criticizes the widespread view that quality is meeting the client’s needs and expectations in such a way that the gap between perceptions and expectations is minimized. Essentially it develops a systematic proposal in order to understand the concept on the intui-tive basis that quality is tantamount to how well something works for a given purpose. The analysis is based on the fact that anytime that the quality concept is used there are actors that carry out an action with the help of a means—thus quality is a particular sort of means-ends fitness. Roughly speaking, the quality of a means is its capability to improve the expected conse-quences of the action. The analysis shows under which conditions this conclusion can be understood in terms of multi-attribute preference orderings under uncertainty—some ideas from decision theory, which are required in order to do that, are presented. In short, whether the expected consequences improve or not depends on an assumed preference ordering that has to be correct given the actors’ circumstances and purposes—but it may be distinct from the actual preferences of many individual actors. Quality is neither subjective (it does not change depending on the psychological processes of any particular individual) nor objective (in a sense, it depends on action and cognition), but it is relative to a given set of reference preferences. Some conditions apply to what it counts as a means, how it relates to an end, which attributes are relevant to assess consequences, or which reference preferences are well-formed. In particular, I discuss to which kind of means the concept is properly applied. As a complement, a basic model of means-ends relationships (built on several properties of Boolean functions) is presented. At a slightly more technical level, it shows relevant insights, but strictly speaking it is not required in order to understand the rest of the thesis. Quality appears in management under two interrelated forms: (a) or-ganizations’ interventions in the quality of what they use and provide and (b) organizations’ initiatives to compete through quality. (a) The basic structure behind quality management is examined under the lens of the quality concept’s analysis. The following issues are dis-cussed: setting quality criteria, product design, process design, onsite planning, onsite control, standardization, product improvement, process improvement and rethinking reference preferences. (b) The role of quality on competitive advantage and sustainable profit-ability depends on how quality relates to entry barriers. I show different ways in which quality can interact (if it does) with product differentiation, experience effects, scope economies, reputation, capital requirements, access to distribution channels, switching costs, legal barriers or scale economies. The strength of quality as a driver of profitability is dis-cussed—the conclusion is that it is not easy to build sustainable competitive advantages on the basis of quality alone and that its complementary role in competition has several aspects that are needed to be taken into account. Finally, the particular example of how the quality concept works in re-lation to information flows is treated in some detail. Information flows are processes that move information from the firm’s inner or outer environ-ment to actions. Decisive factors of its quality (basically, information asymmetries and coherence) are discussed. Two actual case studies are presented. The example of information flows is aimed at showing the mo-tivation for a general analysis of the quality concept beyond sloganlike statements about clients, products, perceptions and expectations. / La tesis tiene como objetivo analizar el concepto de calidad y discutir de forma unificada su papel tanto en la dirección de operaciones como en el pensamiento estratégico. El trabajo argumenta en contra de la opinión generalizada de que la calidad es satisfacer las necesidades y expectativas del cliente de tal manera que la diferencia entre percepciones y expectativas se reduzca. Se desarrolla una propuesta sistemática con el fin de entender el concepto sobre la base intuitiva de que la calidad se relaciona con lo bien que funcionan las cosas para un fin determinado. El análisis se basa en el hecho de que cualquier uso del concepto de calidad supone que hay actores que realizan una acción con la ayuda de un medio. En consecuencia, la calidad es un tipo particular de relación entre medios y fines. En términos generales, la calidad de un medio es su capacidad para mejorar las consecuencias esperadas de la acción. El análisis muestra cómo ésta conclusión puede entenderse en términos de preferencias multiatributo bajo condiciones de incertidumbre. Que las consecuencias sean mejores o no depende de suponer una relación de preferencias que debe ser correcta dados los propósitos y circunstancias de los actores, pero que puede ser distinta de las preferencias reales de muchos actores individuales. La calidad no es subjetiva (no cambia en función de los procesos psicológicos de un individuo en particular) ni objetiva (en cierto sentido, depende de la acción y la cognición), sino que es relativa a ciertas preferencias de referencia. En la tesis se estudia qué se considera un medio, cómo se relaciona con un fin, qué atributos son relevantes, cuándo las preferencias de referencia están bien formadas, y a qué tipo de medios tiene sentido aplicar el concepto. Como complemento, se presenta un modelo simple (construido a partir de propiedades de las funciones booleanas) sobre relaciones medios-fines. El concepto de calidad aparece en la gestión bajo dos formas interrelacionadas: (a) las actividades de las organizaciones para intervenir en la calidad de lo que utilizan y proporcionan, y (b) las iniciativas para competir a través de la calidad. (a) Las actividades básicas de la gestión de la calidad se examinan bajo la perspectiva del análisis del concepto: definición de criterios de calidad, diseño de productos, diseño de procesos, planificación operativa, control, estandarización, mejora del producto, mejora de procesos, y redefinición de las preferencias de referencia. (b) El papel de la calidad en la rentabilidad y la ventaja competitiva sostenibles depende de cómo la calidad se relaciona con las barreras de entrada. El trabajo trata diferentes formas en que la calidad puede interactuar con la diferenciación del producto, los efectos de aprendizaje, las economías de alcance, la reputación, los requisitos de capital, el acceso a canales de distribución, los efectos red, las barreras legales o las economías de escala. Se argumenta que no es fácil de construir ventajas competitivas sostenibles solamente sobre la base de la calidad; su papel complementario en otras estrategias competitivas tiene varios aspectos a considerar. Por último, se trata el ejemplo concreto de la calidad de los flujos de información (procesos que mueven información desde el entorno hasta las decisiones para modificarlo). Se estudian, y se ilustran mediante dos casos reales, los factores decisivos de su calidad: la coherencia y las asimetrías en la información. El ejemplo de la información tiene por objetivo mostrar la necesidad de un análisis del concepto de calidad más allá de exhortaciones sobre clientes, productos, percepciones y expectativas. / L’objectiu de la tesi és analitzar el concepte de qualitat i discutir de forma unificada el seu paper tant en la direcció d'operacions com en el pensament estratègic. El treball argumenta en contra de l'opinió generalitzada de que la qualitat consisteix en satisfer les necessitats i expectatives del client de manera que la diferència entre percepcions i expectatives es redueixi. Es desenvolupa una proposta sistemàtica per tal d'entendre el concepte sobre la base intuïtiva de que la qualitat es relaciona amb com de bé funcionen les coses per una finalitat determinada. L'anàlisi es basa en el fet que qualsevol ús del concepte de qualitat suposa que hi ha actors que realitzen una acció amb l'ajuda d'un mitjà. En conseqüència, la qualitat és un tipus particular de relació entre mitjans i fins. En termes generals, la qualitat d'un mitjà és la seva capacitat per millorar les conseqüències esperades de l'acció. L'anàlisi mostra com aquesta conclusió es pot entendre en termes de preferències multiatribut sota condicions d'incertesa. Que les conseqüències siguin millors o no depèn de suposar una relació de preferències que ha de ser correcta donats els propòsits i circumstàncies dels actors, però que pot ser diferent de les preferències reals de molts actors individuals. La qualitat no és subjectiva (no canvia en funció dels processos psicològics d'un individu en particular) ni objectiva (en certa manera, depèn de l'acció i la cognició), sinó que és relativa a certes preferències de referència. En la tesi s'estudia què es considera un mitjà, com es relaciona amb un fi, quins atributs són rellevants, quan les preferències de referència estan ben formades, i a quin tipus de mitjans té sentit aplicar el concepte. Com a complement, es presenta un model simple (construït a partir de propietats de les funcions booleanes) sobre les relacions entre mitjans i fins. El concepte de qualitat apareix en la gestió sota dues formes interrelacionades: (a) les activitats de les organitzacions per intervenir en la qualitat d’allò que fan servir i proporcionen, i (b) les iniciatives per competir a través de la qualitat. (a) Les activitats bàsiques de la gestió de la qualitat s'examinen sota la perspectiva de l'anàlisi del concepte: definició de criteris de qualitat, disseny de productes, disseny de processos, planificació operativa, control, estandardització, millora del producte, millora de processos , i redefinició de les preferències de referència. (b) El paper de la qualitat en la rendibilitat i l'avantatge competitiu sostenibles depèn de com la qualitat es relaciona amb les barreres d'entrada. El treball tracta diferents formes en les que la qualitat pot interactuar amb la diferenciació del producte, els efectes d'aprenentatge, les economies d'abast, la reputació, els requisits de capital, l'accés a canals de distribució, els efectes xarxa, les barreres legals o les economies d'escala. S'argumenta que no és fàcil construir avantatges competitius sostenibles només sobre la base de la qualitat; el seu paper complementari en altres estratègies competitives té diversos aspectes a considerar. Finalment, es tracta l'exemple concret de la qualitat dels fluxos d'informació (processos que mouen informació des de l'entorn fins a les decisions per modificar). S'estudien, i s'il•lustren mitjançant dos casos reals, els factors decisius de la seva qualitat: la coherència i les asimetries en la informació. L'exemple de la informació té per objectiu mostrar la necessitat d'una anàlisi del concepte de qualitat més enllà d’exhortacions sobre clients, productes, percepcions i expectatives.

Job descriptions are one of the major mechanisms that organizations use to convey job and company information to job applicants. Consequently, job descriptions play a major role in the recruitment process to attract job candidates. However, it is unclear whether the quality of a job description influences a job applicant’s decision making. It is in the organizations’ interest to understand this phenomenon to make better decisions on how to present job descriptions in order to achieve qualified applicants and a desirable applicant pool size. The purpose of this thesis is to determine the impact of the quality of information of job descriptions on a job applicant’s decision to pursue a job. A model is developed to quantify job descriptions. The developed model contains three axes: i) x-axis – job description components, ii) y-axis – information quality dimensions, and iii) z-axis – job industries. This investigation analyzed 127 job descriptions for students majoring in accounting at the University of Waterloo to determine the relationship between the qualities of different components of the job descriptions with the corresponding number of applications. The results of this investigation suggest that information quality has a positive impact on job applicants’ decision to pursue a job. In addition, information quality has different magnitudes of impact for jobs that have similar organization reputation or geographic location. Future research is recommended to analyze other information quality dimensions by using a similar experimental approach as the one used in this thesis.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation. The study is of a general nature and is supposed to be of interest to anyone who has an interest in knowledge management and tools to enable easy contacts within and between organisations. The study includes research organisations from Sweden, Germany and the United Kingdom and privately owned Swedish companies. The focus is on the German research organisations and Swedish companies. The empirical data was gathered using two surveys and multiple interviews with both persons featured in a Competence Portal as well as prospective users. We have found that is uncommon to have access to tools such as Competence Portals in the studied groups. The tasks that a portal is meant to make easier is most often already solved in an efficient way or not performed frequently enough to merit a larger investment. Furthermore, the general opinion regarding Competence Systems in the studied group is very sceptical. We have therefore reached the conclusion that the demand for a software solution such as Competence Portals is low in the studied group. As a result of the little room for improvement in current work procedures and a general low demand we conclude that the necessity of Competence Portals is low in the studied group. However, Competence Portals are likely to be useful to very large or geographically scattered organisations. We have summarized our findings regarding the quality aspects of the information inCompetence Portals in a model that illustrates the important areas to consider when designing a Competence Portal. The model emphasise the importance of processes for updating and maintaining the information in the portal.

Job descriptions are one of the major mechanisms that organizations use to convey job and company information to job applicants. Consequently, job descriptions play a major role in the recruitment process to attract job candidates. However, it is unclear whether the quality of a job description influences a job applicant’s decision making. It is in the organizations’ interest to understand this phenomenon to make better decisions on how to present job descriptions in order to achieve qualified applicants and a desirable applicant pool size. The purpose of this thesis is to determine the impact of the quality of information of job descriptions on a job applicant’s decision to pursue a job. A model is developed to quantify job descriptions. The developed model contains three axes: i) x-axis – job description components, ii) y-axis – information quality dimensions, and iii) z-axis – job industries. This investigation analyzed 127 job descriptions for students majoring in accounting at the University of Waterloo to determine the relationship between the qualities of different components of the job descriptions with the corresponding number of applications. The results of this investigation suggest that information quality has a positive impact on job applicants’ decision to pursue a job. In addition, information quality has different magnitudes of impact for jobs that have similar organization reputation or geographic location. Future research is recommended to analyze other information quality dimensions by using a similar experimental approach as the one used in this thesis.

Limited research has been conducted on how system administrators actually can affect information systems (IS) after they have been implemented; hence, this study examines how system administrators can affect IS success in an implemented IS. The study identified a system administrator´s affect on the three IS quality dimensions in the DeLone and McLean IS success model. The empirical findings was based on a single case study where the data was collected through interviews with the system administrator and the system assistants, but also through a questionnaire answered by the users of the IS. The empirical findings suggested that the system administrator can affect IS success through the IS quality dimensions both directly and indirectly. The system administrator´s affect on IS success proved to be highly dependent on the external system vendor and the structure of the internal support unit.

Since the advent of the Internet, online shopping has grown substantially across the globe. Understanding how to increase customers¡¦ loyalty through lifting up the level of satisfaction has been emphasized by both researchers and practitioners. Through integrating expectation-confirmation theory and IS success, this study attempts to examine how consumers¡¦ expectation, perception and confirmation and satisfaction on information quality, system quality, and service quality affects their continuance intention toward online shopping. Different from prior research focusing on overall satisfaction and continuance intention, this study proposed an extended model to examine consumers¡¦ satisfaction and continuance intention. The model and relationship were tested and validated by using data collected from 368 full- and part-time students in four universities in Taiwan. The results showed that confirmation and satisfaction are strongly affected by perceived quality but not expectation. However, the impact of satisfaction on continuance intention is not as strong as expected. The implication for research and practice are also discussed.

This study investigates impacts of factors on customer satisfaction of 3rd generation mobile video services. This research used questionnaire survey and found that these five dimensions, ease of use, service quality, information quality, entertaimnet, and fashion, have direct and positive impact on customer satisfaction. The results give some practical suggestions with regard to design and marketing strategies for 3G video service providers.