Insourcing, outsourcing and co-sourcing are three approaches to procuring an information system. This research contributes to the body of knowledge on insourcing an information system; exploring and discussing the enabling and inhibiting factors of the insourcing of an information system in selected government agencies in Malaysia. This study was undertaken in response to a paucity of similar projects and a limited literature focused on developing countries. It considers the post outsourcing context following the decision to insource a major Malaysian Government Information System in 2011. A qualitative research method was used to obtain empirical evidence from selected government agencies through 69 semi-structured interviews in two data collection periods: 2013-2014 and 2015. Interviews were conducted with civil servants at all levels, from senior management to clerical staff, including users of the government information system. By using coding principles from grounded theory to analyse the data, seven exciters and six inhibitors of insourcing a government information system were identified and mapped in the analytical framework. Further, this is the first research to use an enhanced model, devised by combining the OPTIMISM model and two distinct theoretical traditions: institutional theory and the capability approach; in order to analyse the insourcing of government information system adoption. The enhanced model was created by mapping the OPTIMISM model (that has a set of dimensions) to an analytical framework comprising the capability approach, institutional theory and technology (ICTs). The main research contribution of this thesis is in the area of capacity building of the internal development team. The increased budget for training, the selection of appropriate training providers and knowledge sharing among experienced and novice developers all contribute to building capacity in the internal development team; and consequently help to improve the quality of the system which will improve service delivery to the general public. The approach and findings of this study contribute to the body of knowledge and understanding of the subject in government information system development and implementation, and can also be applied to improving the quality of service delivery. While this study has focused on government information systems, the wider area of eGovernment, and applications serving the needs of the general public, is equally important, and therefore the researcher suggests that insourcing eGovernment applications would also assist in the capacity building of internal IT staff.

Os três artigos desta tese tratam especificamente de grupos empresariais e sua interação com valor, fatores institucionais e planejamento tributário. O primeiro trata do efeito da formação de grupos empresariais no valor de mercado das empresas, que, apesar do avanço na literatura sobre o tema, a falta de consenso quanto ao seu efeito o torna contemporâneo e sua resposta necessária. Os autores assumem que as estratégias empresariais variam entre setores e são influenciadas por fatores do ambiente institucional em que elas estão inseridas, para então avançar as estratégias metodológicas adotadas até então pela literatura; os resultados obtidos através do Propensity Score Matching (PSM), ferramenta capaz de avaliar a relação causal entre a formação de grupos empresariais e valor de mercado, sugerem que o efeito da formação de grupos empresariais no valor de mercado das empresas, em linha com o entendimento prévio de diferentes em estratégias para diferentes setores, varia entre os setores, e as empresas do setor de serviços apresentam valores mercado menores quando decidem pela constituição de grupos empresariais. Sob a influência desta descoberta, o segundo artigo buscou os motivos que levariam essas empresas a se organizar em grupos empresariais, visto que esta obviamente não é uma decisão econômica de maximização de valor. Utilizando-se da teoria institucional, o segundo artigo se propôs a avaliar se essa é uma decisão influenciada por fatores institucionais, visto que a teoria institucional afirma que o ambiente institucional ao qual as empresas estão submetidas pode influenciar no desenvolvimento de estrutura formais em uma organização, em alguns casos mais profundamente que as pressões de mercado ou econômicas. Os resultados suportam a hipótese de que fatores institucionais presentes no ambiente empresarial, quando combinados, direcionam as decisões das empresas em se organizarem em grupos empresariais, mesmo que essa decisão resulte em menor valor de mercado. Os resultados anteriores foram decisivos para o desenvolvimento do terceiro artigo. Neste artigo, a formação de grupos empresariais foi considerada como uma estratégia de planejamento tributário capaz de reduzir custos tributários, mas não de agregar valor ao acionista. Os resultados apresentados neste artigo indicam que: i) em conformidade com pesquisas anteriores, as empresas se organizam em grupos empresariais em resposta a incentivos fiscais; e ii) essa decisão, por ser uma prática institucionalizada, não é capaz de gerar valor superior às que optaram por outra forma de organização. A estratégia metodológica adotada neste artigo abre uma infinidade de oportunidades para novas pesquisas de causa e efeito na área contábil, como o gerenciamento de resultados e problemas de agência. A combinação dos três artigos nos permite concluir que o planejamento tributário deve ser entendido como parte do processo de decisão e não um ato isolado, cujo único objetivo é o de minimizar o custo tributário das empresas; desta forma, seus resultados devem ser avaliados além das guias de recolhimento dos tributos. Os resultados apresentados nos três artigos são estatisticamente significativos, e os testes de robustez aplicados confirmam que as estratégias adotadas nos artigos foram adequadas. / The three papers in this thesis deal specifically with business groups and their interaction with value, institutional factors and tax planning. The first one deals with the effect of the decision on the formation of business groups in the market value of companies; despite the advances in the literature on the subject, the lack of consensus as to its effect makes it contemporary and its response necessary. The authors assume that business strategies vary between sectors and are influenced by factors of the institutional environment in which they are inserted to advance the methodological strategies that have been adopted in the literature; the results obtained through Propensity Score Matching (PSM), a tool capable of evaluating the causal relationship between the decision to form business groups and market value, suggest that the effect of forming business groups on the value of companies, in line with the previous understanding of different strategies in different sectors, varies between sectors and companies in the service sector have lower market values when deciding to set up business groups. Under the influence of this finding, the second paper sought the reasons that would lead these companies to be organized into business groups, since it obviously was not an economic decision to maximize value. Using the institutional theory, the second article proposed to evaluate if this is a decision influenced by institutional factors, since the theory affirms that the institutional environment to which the companies are submitted can influence the development of the formal structure in an organization, in some cases more deeply than market or economic pressures. The results confirm the hypothesis that institutional factors present in the business environment, when combined, direct the decisions of companies to organize themselves into business groups even if this decision results in lower market value. The previous results were decisive for the development of the third paper. In this paper, the formation of business groups was considered as a tax planning strategy capable of reducing tax costs, but not of adding value to the shareholder. The results presented in this article indicate that: i) according to previous research, companies organize themselves into business groups in response to fiscal incentives; and ii) this decision, being an institutionalized practice, is not capable of generating value higher than opted for another form of organization. The methodological strategy adopted in this article opens up a plethora of opportunities for new cause and effect research in accounting, such as results management and agency problems. The combination of the three papers allows us to conclude that tax planning should be understood as part of the decision process and not an isolated act, whose only objective is to minimize the tax cost of the companies; in this way, their results must be evaluated in addition to the guides of collection of taxes. The results presented in the three papers are statistically significant and the robustness tests applied confirm that the strategies adopted in the papers were adequate.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-03-27T19:13:53Z No. of bitstreams: 1 Carine de Oliveira.pdf: 391628 bytes, checksum: 82711c2923f06f12d88e366b3dfa277e (MD5) / Made available in DSpace on 2015-03-27T19:13:53Z (GMT). No. of bitstreams: 1 Carine de Oliveira.pdf: 391628 bytes, checksum: 82711c2923f06f12d88e366b3dfa277e (MD5) Previous issue date: 2013-01-31 / Nenhuma / Este estudo examina a inclusão de mulheres nos conselhos de administração. Especificamente, investiga-se se existe relação entre a participação de conselheiros do gênero feminino e o desempenho econômico-financeiro medido pelo retorno sobre ativos (ROA) e Q Tobin. A fim de testar as hipóteses, foram utilizados dados das empresas listadas na BM&FBOVESPA, no período de 2002 a 2011. Como resultado da pesquisa, não se encontrou uma relação significativa entre a participação feminina nos conselhos de administração e a medida de desempenho ROA, esta estimada em dados em painel. O Q Tobin apresentou significância positiva em regressão realizada com dados em painel quando a variável independente é estimada por dummy, existe a presença 1 ou não existe a presença 0, de mulheres nos Conselhos de Administração, e quando variável independente é testada por proporção de participação feminina nos Conselhos de Administração a relação não apresenta significância a 10%, a 5% ou a 1%. O R² ajustado, entretanto, apresentou resultados inferiores a 3%, representando uma pequena relação entre as variáveis do modelo e sua possível influência sobre o desempenho. Através da análise teórica (Teoria Institucional) sugere-se que o gênero poderá ter tanto um efeito positivo ou negativo, quanto neutro, sobre o desempenho econômico-financeiro da empresa. A análise estatística apoia a posição teórica de efeito, positivo ou nulo. Os resultados são consistentes com a explicação de que as instituições representam valores, regras, normas e evoluem com o tempo, e, portanto, a presença das mulheres nos Conselhos pode ser diferente em circunstâncias diferentes e em momentos diferentes. Na análise realizada, não foi possível afirmar que a presença feminina contribui para o desempenho econômico-financeiro da empresa. No entanto, não se encontrou evidência significante de efeito negativo. O resultado do estudo sugere que as decisões relativas à nomeação de mulheres para os Conselhos de Administração devem ser baseadas em critério diferente do desempenho econômico-financeiro. / This study examines the issue of women’s inclusion in the board of directors. Specifically, it investigates whether there is a relationship between the share of female directors and the economic and financial performance measured by return on assets (ROA) and Tobin Q. In order to test the hypotheses, we used data of companies listed on the BMF & BOVESPA, from 2002 to 2011. As a result of the research, it was not found a significant relationship between female participation on boards of directors and ROA performance measure; it ́s estimated on panel data. Q Tobin showed positive significance in regression done through the panel data when the independent variable is estimated by dummy, existence of women in the board of directors is numbered as 1, or the no existence of women in the board of directors is numbered as 0 (ZERO). When the independent variable is tested by proportion of women participation in the board of directors the relation show not significance at 1%, at 5% and at 10%. The adjusted R², however, presented results below 3%, representing a slight relationship between the variables of the model and its possible influence on performance. Through theoretical analysis (institutional theory) suggest that gender may have both a positive and negative, or neutral effect about the economic and financial performance of the company. Statistical analysis supports the theoretical position of no effect, positive or negative. The results are consistent with the explanation that institutions represent values, rules, norms and evolve over time, and therefore the presence of women on the board can be different in different circumstances and at different times. In the analysis, it could not be stated strongly that the presence of women contributes to the economic and financial performance of the company. However, it was not found any evidence of any negative effect. The result of the study suggests that decisions regarding the appointment of women to boards of directors should be based on criteria other than economic financial performance.

Hur kommer det sig att en organisation som brandmannakollektivet uppvisar en så låg kvinnorepresentation bland sina brandmän när andra organisationer med samma eller liknande förutsättningar, som polis och militär, uppvisar bättre resultat? Vad kan förklara den låga kvinnorepresenationen i den Svenska räddningstjänsten?Vi har i denna uppsats försökt förklara problemet med hjälp av nyinstitutionella teorier, så som homogenitet på organisationsfältet (isomorfismer) och professionens legitimitetssträvan genom omvärlden. Vi menar att det inte räcker att hitta och förklara institutionella faktorer och därmed en förändringströghet, med enbart isomorfismer eller enbart professionens legitimitetssträvan. De måste sättas i en relation till varandra.Det vi fann var att räddningstjänsten inte söker sin professionella legitimitet genom styrning från lagar och regler, och att denna ignorans skapar en norm på organisationsfältet. Ignoransen är en konsekvens av svag styrning från andra aktörer i organisationsfältet samt obefintlig granskning. Vi fann också att räddningstjänsten förvaltar och upprätthåller den norm som samhället har på brandmannen, som manlig och stark, genom att återkommande luta sig mot fysiska krav. Vi fann också att vinnande koncept var imitationslegitima på organisationsfältet.Jämställdhetslagar får svårt att få fäste i organisationen då det är vedertaget att inte anamma lagar om den inte faller inom normen för räddningstjänstens styrning. Inte heller kommer den att anammans så länge man förvaltar den norm om manlighet och styrka då den motsäger sig den normbild som professionen legitimerar sig med gentemot omvärlden. Enda gången man kan bryta de institutionella mönstena är genom ett vinnande koncept. Om en station med jämn könsfördelning uppvisar ett bättre eller effektivare resultat kommer detta med största sannorlikhet att spridas.

La recherche en contrôle a montré que le champ hospitalier français a subi de profonds changements, notamment à travers l’introduction de l’accountability. La conformité aux pressions institutionnelles pousse les organisations à s’orienter vers de nouveaux outils et principes pour renfoncer leur légitimité externe (Power, 2003). Cette même littérature a montré que l’accountability s’infiltre dans la sphère médicale et démontre des phénomènes d’hybridation de rôle chez les médecins hospitaliers, qui sont ainsi sensibilisés aux contraintes financières (Kurunmäki, 1999). La sphère administrative ne fait pas exception et subit également des pressions coercitives. L’objectif de notre thèse est de contribuer à cette littérature en analysant les effets et les rôles de l’accountability dans le secteur hospitalier public français sur la sphère médicale. Pour analyser ces effets, nous nous ciblons sur les dispositifs d’accountability tels que le reporting d’informations (audit financier, pratique budgétaire). Pour répondre à cette problématique, notre terrain s’est focalisé sur des entretiens semi-directifs et une approche ethnographique dans un CHU de grande taille. Premièrement, à travers une étude exploratoire qualitative menée auprès de 19 directeurs administratifs financiers (représentant 19 CHU/CH), nous montrons que l’accountability au travers de l’exemple de l’audit financier amène à des changements organisationnels et sert également à « rendre des comptes » aux parties prenantes externes (Agence Régionale de Santé, banques) mais aussi internes des organisations hospitalières. Nos résultats soulignent notamment que l’audit financier renforce la légitimité de la sphère administrative vis-à-vis de la sphère médicale. Deuxièmement, nous identifions à partir d’une approche ethnographique (observation non-participante et entretiens) menée dans un CHU des acteurs administratifs spécifiques, servant de vecteurs pour l’infiltration de l’accountability dans la sphère médicale : les Techniciens d’Information Médicale. Ces acteurs administratifs ont un rôle essentiel dans l’hybridation des médecins aux compétences gestionnaires, et les sensibilisent aux logiques financières. A travers le reporting de leur activité médicale, nos résultats mettent en lumière une atténuation du clivage traditionnel observé dans la littérature entre acteurs administratifs et corps médical. Nous montrons également que l’infiltration de l’accountability par d’autres agents administratifs spécialisés, tend à sensibiliser les médecins à la réduction de surplus, de slack présent dans la prise en charge des patients. Il s’avère que cette organisation hospitalière privilégie des dispositifs d’accompagnements afin de solliciter les médecins à intégrer de nouvelles responsabilités dans l’efficience de leur rôle. Notre étude montre que les médecins tentent désormais de trouver un équilibre afin d’articuler « logique patient » et logique gestionnaire. Pour cela, nos résultats soulignent une modification des protocoles de soins, du raisonnement ainsi que des valeurs des professionnels de santé qui concilient et promeuvent désormais le médico-économique. / How are accountability measures used by actors in the administrative field? Consequently, which are the associated effects on workers in the health sector?Research in control has shown that the French hospital has undergone profound changes, notably through the introduction of accountability. Compliance with institutional pressure drives organizations to move towards new tools and principles that reinforce their external legitimacy (Power, 2003). The same literature has shown that accountability infiltrates the medical sphere and that a new phenomenon occurs: doctors adopt hybridization role in hospital. This hybridization creates doctors who are aware of financial constraints (Kurunmäki, 1999). The administrative sphere is no exception and is also subject to coercive pressure.The aim of our thesis is to contribute to this literature by analyzing the intra-organizational effects and roles of accountability on the medical logic in the French public hospital sector. To analyze these effects, we focus on accountability mechanisms such as information reporting (i.e. financial audit, budget practice). To answer this problematic, we use semi-structured interviews into French hospitals and we adopt an ethnographic approach of one large university hospital.Firstly, from a series of exploratory interviews with 19 financial administrative directors (in 19 public hospitals), we show that accountability through financial audit leads to organizational changes and also use to “give account” not only to external stakeholders (Regional Health Agency, banks) but also internal hospital organizations. Our results show that the financial audit reinforces the legitimacy of the administrative sphere towards the medical sphere.Secondly, we identify with an ethnographic approach (non-participant observation and interviews) in a UHC of specific administrative actors called “Medical coders” (i.e. actors serving as vectors for the infiltration of accountability in the medical sphere). These administrative members have a key role in hybridization of health professionals to management skills, and sensitize them to financial logics.Through the reporting of their medical activity, our results highlight an attenuation of the traditional cleavage observed in the literature between administrative members and the medical profession.Moreover, we show that the infiltration of accountability by others specialized administrative agents tends to sensitize doctors to the reduction of surplus, and the slack in the care of patients. It turns out that, the hospital organization favors support systems to make physicians integrate efficiency in their health role.Our result show that physicians are now trying to find a balance in order to articulate medical logic and managerial logic. For this, our study highlights a modification of care protocols as well as the reasoning and values of health professionals who reconcile and promote medico-economic logic.This thesis argues that the introduction of accountability within the French public hospital sector has intra-organizational effects on both the administrative and medical spheres and emphasizes that on the basis of the reduction of the organizational slack, the conflicts between medical and managerial logic are lessened.

Green Shipping Practices (GSPs) are a new and increasing trend in the shipping industry. This appears to be a response of the shipping industry to the increasing demand for sustainability in this industry sector. While these practices are gradually becoming acceptable, it is unclear what motivates shipping firms to engage in these practices. This research explored four theoretical perspectives to identify what theory adequately explains the adoption of GSPs and the impact on organisational performance. Through robust literature review, data collection and analysis the conceptualization and definition of GSPs (Lai et al, 2011) is validated. This research through industry case study fills the existing void in literature by identifying what factors influence the adoption of GSPs and how this affects organizational performance. This research adopted a case study approach to exploring the subject area. This is because the research area is still very new and there is little data and literature in this area. The findings suggest that GSPs adoption is largely driven by coercive influences. The research identified factors that influence GSPs adoption classifying them as drivers and enhancers. The research also identified the impact of GSPs on organisational performance classifying the impact as perceived benefits and constraints. The theoretical contribution of this research amongst others include the identification of Institutional theory as plausible explanation for GSPs adoption. Provides adequate explanation to GSPs adoption. Furthermore, this theory is extended to include the influence of moral conviction/values. The research also makes methodological contribution having made use of a qualitative approach in contrast to the prevailing quantitative approach used in similar studies.

[pt] A responsabilidade social corporativa é um tema de bastante destaque atualmente. Para as empresas, investir em ações socialmente responsáveis tem se tornado essencial visto que o investimento pode resultar em melhoria da imagem corporativa, vantagem competitiva e retornos financeiros, além de conferir legitimidade à organização. O conceito de responsabilidade social corporativa abrange as relações da organização com seus stakeholders e as ações ocorrem em diversas áreas, sendo a área social a que mais se destaca no Brasil. O objetivo desta dissertação é compreender, como tem ocorrido a institucionalização da responsabilidade social corporativa em empresas farmacêuticas e os impactos e as consequências deste processo nas comunidades alcançadas pelos projetos sociais realizados por essas empresas. Para isto foi feita uma revisão da literatura sobre responsabilidade social corporativa, teoria dos stakeholders e teoria institucional e uma pesquisa qualitativa e descritiva. Foi realizada pesquisa documental, entrevistas, aplicação de questionários e elaborados estudos de caso de quatro empresas farmacêuticas. Os dados coletados foram submetidos à análise de conteúdo e posterior triangulação. Os resultados desta análise sugerem que a responsabilidade social corporativa nas empresas farmacêuticas estudadas está caminhando para um estágio de total institucionalização com algumas características ainda do estágio institucional. Além disso, a evolução da responsabilidade social corporativa e sua institucionalização nestas empresas têm tido impactos positivos nas comunidades no entorno, pois são realizados trabalhos sociais bem estruturados e cujos resultados são satisfatórios e distanciam-se do simples assistencialismo. / [en] Corporate social responsibility is a very prominent subject nowadays. For companies, investing in socially responsible actions has become essential since this kind of investment can result in a better corporate image, competitive advantage and financial returns. Moreover it legitimates the organization. The concept of corporate social responsibility includes the organization s relationship with its stakeholders and the action occurs in several areas, being the social area the one that stands out in Brazil. The purpose of this dissertation is to understand how has been occurring the corporate social responsibility institutionalization in the pharmaceutical companies and the impacts and consequences of this process to the communities reached by the social projects undertaken by those companies. A literature review about corporate social responsibility, stakeholder theory and institutional theory was conducted along with a qualitative and exploratory research. Documentary research was conducted and interviews, questionnaires and case studies were prepared about four pharmaceutical companies. The collected data were submitted to content analysis and subsequent triangulation. The results suggest that corporate social responsibility in considered pharmaceutical companies is moving to a stage of full institutionalization with some features of the institutional stage. Besides, the evolution of corporate social responsibility and its institutionalization in these companies have shown positive impacts on communities due to well-structured social actions performed. The results are satisfactory and different from simple philanthropy.

Cloud computing provides an answer to the increasing costs of managing information technology (IT), and has become a model that aligns IT services with an organization's business strategies. However, concerns and uncertainties associated with cloud computing are deterring IT decision makers from making sound decisions regarding the adoption of the technology. The purpose of this online survey study was to examine the relationship between relative advantage, compatibility, organizational size, top management support, organizational readiness, mimetic pressure, normative pressures, coercive pressure, and the IT decision makers' intent to adopt cloud computing. The theoretical framework incorporated the diffusion of innovations theory, a technology-organization-environment framework, and institutional theory. The survey participants were 136 IT decision makers from different U.S. industries. The Pearson's coefficient analysis indicated a significant correlation between the dependent variable (intent to adopt) and all independent variables except organizational size. The regression model was a statistically significant predictor of the dependent variable and accounted for approximately 74% of the variance in the dependent variable, primarily predicted by top management support, normative pressure, relative advantage, and organization readiness. The implications for positive social change include the potential of implementing innovations that would augment technology efficiency, decrease workplace personnel issues, and create a more desirable and flexible workplace. Flexibility at work enables employees to be able to participate in other nonwork roles such as family, child, and elder care, or education.

The primary question at issue in this paper is the following: given the similarities between the two countries with regard to welfare state institutions, why have the United States and the United Kingdom diverged on the issue of health care? Drawing on sociological institutionalism, a branch of the new institutionalist paradigm, this paper provides an answer to this question: during the formative years of the health care stories in the two countries, variations in institutional and cultural conditions produced contrasting policy outcomes. More specifically, this paper discusses how the combination of institutions (political, labor, and medical) and culture led to private insurance in the United States and public insurance in the United Kingdom. Of course, this paper has implications for several areas of scholarship, as well as for current policy debates on a wide range of issues.

Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.